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BoFIP 2021 update

Update of BoFIP: CIR / CII

In the expected Bofip update on July 13, 2021, the tax administration commented on the adjustments to the CIR and CII made by the last two finance laws, and took into account the latest developments in case law, relating in particular to the criteria for eligibility and subcontracting expenses. So, this update contains ...

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Procedures

Case law - The recognition of the quality of JEI does not prevent a subsequent questioning of the eligibility of projects - July 2021 The Administrative Court of Appeal of Paris was questioned on the possible position taken by the administration regarding the eligibility of projects within the framework of a request for the statute ...

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Staff costs

Case law - Recognition by the Council of State of the eligibility of a former contribution, as well as of non-research personnel involved in the expense item of technology watch - May 2021 In a judgment of May 19, 2021, the Council of The State first decided on the application of a flat rate to research staff ...

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Subcontracting expenses

Case law - The Council of State provides additional details on the possible valuation by the approved subcontractor of the expenses entrusted by a principal - June 2021 In a judgment of June 18, 2021, the Council of State ruled on the methods of valuing the expenses of the approved subcontractor. As a preliminary point, it is necessary to ...

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Patent expenses

Case law - Conditions for taking patent costs into account - February 2020 The judges consider as eligible only the costs of taking, maintaining and defending patents that are actually incurred by the company. It is therefore ruled in this case that a company which has transferred ownership of the technology it produces cannot claim ...

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Technical file

Case law - State of the art Vs State of the market - January 2020 The Administrative Court of Appeal of Lyon recalled that the activities which were not carried out with a view to the production of new materials, devices, products, processes, systems , services or with a view to their substantial improvement, do not have the character of development operations ...

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Approval

European law - Effect of Brexit on the interpretation of BOFIP in terms of approval - January 2021 Following the signing of the Brexit agreement, the government provides guidance on the case of subcontracting to a UK research accredited. It is then indicated that these expenses will no longer be eligible ...

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