The Paris Administrative Court of Appeal (Cour administrative d'appel de Paris, November 24, 2023, Société TDF) has accepted that a company which "includes an "intellectual property" service " of value expenses incurred by the company in connection with the acquisition and maintenance of patents.
Which companies are concerned?
As soon as the company
- "includes an intellectual property department and
- it "is also likely to incur expenses in connection with patent acquisition or maintenance operations that it carries out itself. Expenses incurred by the company in connection with such activities are likely to fall within the scope of the provisions of e of II of article 244 quater B of the French General Tax Code".
In this case law, the Court specifies that the presentation of sufficiently detailed proof could make internal expenses incurred in connection with patent acquisition and maintenance eligible..
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