Tax News

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CIR: case law on the importance of precise, rigorous time tracking

Discover the importance of accurate time tracking for the Research Tax Credit (CIR), confirmed by several rulings, and secure your CIR.
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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
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