Beyond the CIR


Au delà du CIR

  1. Prorogation du crédit d’impôt innovation

L’application du CII est prolongée de 2 ans, jusqu’au 31 décembre 2024.

Par ailleurs, pour assurer la conformité du dispositif avec le droit communautaire le poste correspondant aux « autres dépenses de fonctionnement » est dorénavant exclu de l’assiette des dépenses valorisables au CII.

Afin de compenser cette exclusion, le taux de CII (droit commun) passe de 20 à 30% et le taux applicable à l’Outre-Mer passe de 40 à 60%.

Ces évolutions entrent en vigueur à compter du 1er janvier 2023.

Source : Article 83

  1. Allongement de la durée du statut JEI

Jusqu’à présent, le statut était accordé pour les 8 premières années d’existence d’une société.

Désormais, les sociétés qui sont éligibles au dispositif, peuvent en bénéficier jusqu’à leur 11th anniversaire. 

A propos de ce dispositif, il est intéressant de noter que les dépenses retenues au titre du CICO (crédit d’impôt en faveur de la recherche collaborative) seront prises en compte pour le calcul du ratio de dépenses de recherches.

Pour rappel, le statut JEI n’a été prorogé par la loi de finances 2020 que jusqu’au 31 décembre 2022

Ces évolutions concernent les sociétés qui clôtureront leurs exercices à compter du 31 décembre 2021.

Source: Article 11


Doctrine – Extension possible du statut JEI à 11 ans – Octobre 2021

Jusqu’à aujourd’hui, le statut de Jeune Entreprise innovante était réservé aux PME crées depuis moins de 8 ans.

L’article 9 de la première partie de la Loi de Finances pour 2022, adopté en première lecture à l’Assemblée nationale, propose d’allonger le délai de 3 ans. Le statut pourrait donc s’appliquer jusqu’à la 11ème année de création de l’entreprise.

La LF n’étant pas encore adoptée définitivement, cette mesure devra être confirmée par l’adoption définitive du texte.

Source: Amendement n° I-1384 au projet de finances pour 2022 (PLF2022)


Case law - Applicative on of the 40% penalty for unjustified willful breach if linked only to the behavior of the declarant during the control procedure - February 2021

The Council of State, in a judgment of February 11, 2021, recalled that the simple behavior of the taxpayer could not serve on its own to justify the 40% penalties.

In this judgment, the tax administration applied a penalty of 40% to a company because of its behavior during the oral and contradictory debate procedure.

However, the Council of State reminds us that the behavior of the taxpayer during the procedure cannot, alone, justify the application of the penalty for willful breach. Indeed, this penalty is to be assessed with regard to the year inspected and not with regard to the year of the inspection.

To justify this penalty, it is up to the administration to prove the presence of a material element and a moral element. The material element will be characterized by a defect in the declaration, and the moral element will be the intentional nature of the act.

As a result, the simple behavior of the taxpayer during the control cannot in itself justify the application of this penalty for willful breach. On the other hand, the tax administration can use the argument of the behavior of the taxpayer to support the implementation of the said penalty.

Source: CE, February 11, 2021, n ° 432960


Tax reform - French IP Box - September 2019

The 2019 finance law modified the tax regime for income from operations attached to patents and intangible assets (patent assignment, trademark licensing, etc.). The old system provided for the application of a reduced rate of 15% on capital gains on disposal, but the French tax approach did not comply with OECD requirements.

This new provision allows taxpayers receiving income from their intangible assets to benefit under certain conditions from a reduced rate of 10%. 

In addition to a lower rate, the new system widens the scope of the system which now applies to capital gains from the sale, concession or sub-concession of software protected by copyright.

The new method consists in deducting R&D expenses from products resulting from the sale, concession or sub-concession of intangible assets. A ratio should then be applied to the net result. The tax advantage is therefore now correlated with the R&D expenses incurred by the company, expenses which are likely to give entitlement under certain conditions to the research tax credit.

Source: Article 37 of the finance law for 2019


 Procedure - Deadline for filing a JEI rescript - November 2018

In the update of its Bofip database dated November 7, 2018, the Tax Administration specified the time limit within which the company wishing to file a “Young Innovative Company” rescript must submit its request.

As a reminder, companies claiming JEI status can file a rescript request to ensure that they meet the conditions of the system. Initially, no deadline was mentioned for the filing of this rescript. With this update, the Administration clarified that the rescript must, in any event, be filed before the legal date for filing the company's tax return.

Source: BOI-RES-000014-20181107

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