Tax News

CIR case law: R&D project management functions ruled ineligible

CIR case law: R&D project management functions ruled ineligible

Discover the new case law on the eligibility of R&D management functions for the CIR.
Jurisprudence confirms SMEs' freedom to schedule CIR repayments

Jurisprudence confirms SMEs' freedom to schedule CIR repayments

Find out what case law says about the choice of CIR repayment schedule.
Reducing the weight of production taxes in the French economy

Reducing the weight of production taxes in the French economy

Discover the evolution of production taxes in 2023: decline to 3.3 % of GDP, effects of post-crisis reforms on corporate competitiveness.

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

Discover our selection of 42 TA judgments (Nov-Dec 2024) on local taxes. Analysis of assessment methods (1498/1499 CGI) and solutions favorable to taxpayers.
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.
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