Tax News

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

Find out in our article how a tax reassessment can be an opportunity.

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?

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

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

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.
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