Tax News

The French Ministry of Research is accepting applications for the renewal of CIR approvals from August 15 to November 30, 2023. Private organizations" include companies and associations, while "Individual experts" include one-person companies. The online procedure enables you to fill in the Cerfa form and submit the required supporting documents.

Find out more about the notion of expenses incurred and the Conseil d'Etat's recent ruling on their eligibility for the research tax credit.

Find out more about the definition of a public subsidy for the CIR and its impact on the calculation of your tax credit.

The French Green Industry Act introduces Triple E, an environmental excellence standard developed by AFNOR, scheduled for early 2024. This standard will bring together criteria based on existing standards (ISO 14001, ISO 50001, etc.) to recognize manufacturers committed to ecological practices. Companies awarded the label will benefit from dedicated funding and enhanced recognition.

Find out in this article why obtaining JEI status does not guarantee certain CIR eligibility for the work carried out.

Find out what activities related to research projects are eligible for the CIR: defining specifications, preparatory phases, etc.

Find out in this article about the beginnings of the green industry bill and the scope of the future green industry tax credit.

Find out more about the Green Industry bill to promote the decarbonization of industry and its potential impact on corporate taxation and the CIR

Discover the recent case law on the collection tax credit (CIC) and the NAF code assigned to a company

Discover the recent jurisprudence on the presentation of new supporting elements during a CIR tax audit