Tax News

CIR: the Senate re-examines the effectiveness of the system and its quid pro quos

Find out why the Senate is questioning the effectiveness of the CIR in 2025
CII jurisprudence: eligibility of work on software already on the market

CII jurisprudence: eligibility of work on software already on the market

Discover case law on ITC eligibility for work on software already on the market
Innovation aid: where does France stand in international competition?

Innovation aid: where does France stand in international competition?

Discover the analysis of OECD and ANRT studies on the impact of innovation aid in France.

Update: selection of Administrative Court rulings - November and December 2024

Découvrez notre sélection de 42 jugements TA (nov-déc 2024) sur les impôts locaux. Analyse des méthodes d'évaluation (1498/1499 CGI) et des solutions favorables aux contribuables.
Administrative doctrine clarifies the definition of ORDC for the Collaborative Tax Credit (CICo)

BOFiP clarifies the definition of ORDC for the Collaborative Tax Credit (CICo)

Discover the definition of Research and Knowledge Dissemination Organizations for CICo

MESR clarifies its role in controlling the CIR

Find out more about the new CIR, CII, JEI and JEIC tax credit models and MESR explanatory notes
Secure your CIR with the new templates published by the MESR

Secure your CIR with the new templates published by the MESR

Find out more about the new CIR, CII, JEI and JEIC tax credit models and MESR explanatory notes
Tax reassessment: judge rules against administration's inadequate explanations

Tax reassessment: judge rules against administration's inadequate explanations

Find out about the recent case law overturning the tax adjustment procedure without a clear statement of the administration's reasons.
The home stretch: apply for CIR approval before March 31, 2025

The home stretch: apply for CIR approval before March 31, 2025

Apply to the Ministry of Research for CIR approval before March 31, 2025
Case law: possibility of opting for the IP Box tax regime a posteriori

Case law: judges confirm possibility of opting for IP Box tax regime a posteriori

Find out about the judge's decision offering the possibility of opting for the IP Box a posteriori
PLF 2025: 49.3 Triggered, CIR and CII Restructured, Young Doctors Discarded

Finance Acts 2025: major reform of the CIR, renewal of the CII lowered to 20%, JEI restricted, IP Box, CIC and CIJV unchanged

Discover the impact of LOF 2025 on all R&D and innovation tax incentives.

Tax news: Finance Act 2025, the main measures concerning local taxation and real estate taxation

Discover all the tax news for 2025 in innovation, energy and local taxation.
Engineering services vs. research subcontracting: a ruling that clarifies eligibility criteria for the CIR

Engineering services vs. research subcontracting: a ruling that clarifies eligibility criteria for the CIR

Discover the key ruling on the CIR eligibility of R&D expenses incurred by an approved subcontractor providing engineering services.
Dematerialize your CIR rescript request on your professional space

Dematerialize your CIR rescript request on your professional space

Submit your rescript request for the CIR online via your professional space
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