Tax News

Subcontracting & CIR: are the expenses incurred eligible?

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.

The definition of a public subsidy within the meaning of the CIR is changing

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

Green Industry Act: What is Triple E?

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.

Obtaining JEI status does not guarantee that the work carried out is eligible for the CIR.

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

Are activities related to research projects eligible for the CIR?

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

The Senate adopts the Green Industry Bill (C3IV): towards the creation of a new tax credit?

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

Decarbonization of industry and the "Green Industry" bill: changes to come for the CIR?

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

Collection Tax Credit (CIC) and NAF Code

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

CIR and tax audit: what happens to additional elements introduced during the procedure?

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

What is the definition of a public subsidy within the meaning of the CIR?

Discover the latest tax news concerning the CIR: new case law related to public subsidies and the calculation of the CIR
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