Tax News

Update: selection of Administrative Court rulings - January and February 2025

We invite our readers to discover the latest update to our dedicated section: Selection of judgments handed down by the Administrative Courts.

CIR: parliamentary questions on its modalities, effects and beneficiaries

Discover the government's conclusions following parliament's questions on the CIR

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

Find out what case law says about the choice of CIR repayment schedule.

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

Discover case law on ITC eligibility for work on software already on the market

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.

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

Discover the definition of Research and Knowledge Dissemination Organizations for CICo
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