[CIR Flash Info] - Modification of declaration conditions & Re-qualification of eligible services

Modification of the declaration conditions for accredited bodies

The Council of State annulled the administrative doctrine found in the second paragraph of paragraph 220 of BOI-BIC-RICI-10-10-20-30 dated April 4, 2014, as well as its costed example.

This doctrine had the effect of obliging approved private research organizations subcontracting to include in the basis of their Research Tax Credit (CIR) the amount of eligible expenses incurred in the context of research operations carried out on behalf of eligible third parties, before deduce the amount of invoicing sent to its principal, the excess of the invoice impacting the expenditure base for projects carried out on their own account.

The Council of State therefore came to sanction this doctrine by canceling it.

An approved subcontractor can therefore now do without re-invoiced projects and only declare transactions carried out for its own account in order to benefit from the same advantages in terms of CIR as a non-approved organization on its internal projects.

Source : CE, September 9, 2020, 440523

Re-qualification of eligible services

First feedback on the application of the Council of State's position on the valuation of the subcontracting services necessary for carrying out research operations.

In a judgment of August 5, 2020, the Strasbourg Administrative Court considered that subcontracting expenses essential to the completion of research projects carried out by the principal could be considered eligible at the latter even if they were did not in themselves correspond to real clearly individualized research and development operations.

This therefore reinforces the declarants in their legitimacy to follow this approach as part of their declaration.

Source : TA de Strasbourg, 5 August 2020, 1807359


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