Dès le 1er janvier 2022, la dématérialisation des taux ATMP devient obligatoire pour toutes les entreprises, y compris celles de moins de 10 salariés. Plus que quelques semaines pour vous y préparer et aborder sereinement cette évolution administrative. En effet, si vous ne disposez pas encore d’un compte Net-Entreprises, vous avez jusqu’au 1er décembre 2021
Case law - The recognition of the quality of JEI does not prevent a subsequent questioning of the eligibility of projects - July 2021 The Administrative Court of Appeal of Paris was questioned on the possible position taken by the administration as to the eligibility of projects within the framework of a request for the statute
Case law - Recognition by the Council of State of the eligibility of a former contribution, as well as of non-research personnel involved in the expense item of technology watch - May 2021 In a judgment of May 19, 2021, the Council of The State first ruled on the application of a flat rate to research staff
Case law - The Council of State provides additional details on the possible valuation by the approved subcontractor of the expenses entrusted by a principal - June 2021 In a judgment of June 18, 2021, the Council of State ruled on the methods of valuing the expenses of the approved subcontractor. As a preliminary point, it is necessary to
Case law - Conditions for taking into account patent costs - February 2020 The judges consider as eligible only the costs of taking, maintaining and defending patents that are actually incurred by the company. It is therefore ruled in this case that a company which has transferred ownership of the technology it produces cannot rely on
Case law - Validation of time spent on technology watch - June 2018 BOFIP tends to exclude time spent on technology watch as long as it does not relate to scientific congresses. The judges confirmed the case law established by the Paris Administrative Court of Appeal (Paris CAA of 11/30/2016,
Case law - State of the art Vs State of the market - January 2020 The Administrative Court of Appeal of Lyon recalled that the activities which were not carried out with a view to the production of new materials, devices, products, processes, systems , services or with a view to their substantial improvement, do not have the character of development operations
Case law - Finishing activity comparable to an industrial activity - October 2019 In this case, the Minister of Action and Public Accounts appealed against the first instance judgment, arguing that the company was ineligible for the CIR for the expenses of new collections, this one not having an industrial activity in accordance with article 244
