Tax News

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Clarification of the young doctor scheme for the CIR and the doubling of expenses

Find out what the Conseil d'Etat has to say about how young doctor status is taken into account in the CIR.
Jeune entreprise innovante: the decree on JEIC will come into force on June 1, 2024

Young innovative growth company: what are the eligibility criteria?

Discover the eligibility criteria for the Young Innovative Growth Company (JEIC) status for SMEs.

CIR, innovation in healthcare and the establishment of data centers: towards a simplification of administrative procedures?

Find out about new measures to simplify administrative procedures for the CIR, healthcare innovation and the establishment of data centers.

A CFE or TF tax adjustment is not necessarily bad news...

Find out in our article how a tax reassessment can be an opportunity.
Jurisprudence & Taxation: our expert's decipherings

Contestation de la valeur locative plancher de biens immobiliers acquis à la suite d'un crédit-bail : l'Administration fiscale consent à donner toute la portée à l'arrêt SAS Rousseau

Read about the case we won in a dispute over the floor rental value of real estate.
What are the applicable rules specified by the Lyon Administrative Court of Appeal regarding green spaces adjoining an industrial establishment?

Do green spaces adjoining an industrial facility fall within the scope of property tax on built-up properties?

What are the applicable rules specified by the Lyon Administrative Court of Appeal regarding green spaces adjoining an industrial establishment?
C3IV

The Journal Officiel clarifies the entry into force of the C3IV and details the eligible expenses...

Discover the list of items taken into account for C3IV expenses for wind power, photovoltaics, heat pumps and batteries.

Impact of the IP Box on the calculation of the profit-sharing reserve: what changes are in store?

Find out why a parliamentary question will positively change the impact of IPBOX on the calculation of the profit-sharing reserve for companies.

Case law on the definition of abuse de droit

Discover this new case law, which refines the definition of abus de droit

The 2024 Finance Act changes the Video Game Tax Credit (CIJV)

Find out how the 2024 Finance Act changes the video game tax credit (CIJV), with the scheme due to expire on December 31, 2026.
Guide CIR du MESR 2023 : nouvelles recommandations pour constituer le dossier justificatif et précisions sur les agréments

Guide CIR du MESR 2023 : nouvelles recommandations pour constituer le dossier justificatif et précisions sur les agréments

The CIR 2023 Guide, drawn up by the MESR and the tax authorities, provides detailed recommendations for compiling the supporting file and details on approvals. Discover the new guidelines for optimizing your Research Tax Credit.
European regulations: de minimis aid ceiling raised to €300,000

European regulations: de minimis aid ceiling raised to €300,000

Find out about the new European regulation raising the de minimis aid ceiling to €300,000 for all companies.

Eligibility of in-house intellectual property expenditure for the CIR

Discover new case law on the eligibility of in-house intellectual property expenditure for the research tax credit.
Case law on the deduction of a public subsidy in the calculation of the CIR

Case law on the deduction of a public subsidy in the calculation of the CIR

Discover the new case law on the total deduction of a public subsidy when calculating the research tax credit.
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