CIR, innovation in healthcare and the establishment of data centers: towards a simplification of administrative procedures?

Bruno Le Maire presented to the public on April 24, 2024 a series of measures aimed at a simplifying administrative procedures for taxpayers.

This action plan will be implemented through regulations and legislation. The government approved a bill in the Council of Ministers on April 25, and it will be submitted to the Senate in the coming days.

The Research Tax Credit (Crédit Impôt Recherche - CIR) is particularly concerned by this project.

In this article:

Simplify administrative procedures for CIR reimbursement and approval

The project presented below could be adopted by regulation in the coming weeks.

Today, the CIR system is an essential link in France's innovation policy, and a key factor in the country's development. "contributes to the economic viability of more than 15,000 companies involved in innovation...".

Bercy acknowledges that repayment deadlines for CIR claims "have a tendency to lengthen, and that less than 2/3 of these are processed within three months. Following consultations with companies, the Ministry also notes that the approval procedure is too cumbersome according to the latter.

The plan is to overhaul the instruction and payment chain, more than 2/3 of CIR refund files will be processed within three months.

With regard to approval deadlines, the Ministry is committed to ensuring that 2/3 of CIR approval applications to be processed within 6 months by 2025.

From 2027, in the event that if no response is received within 6 months, approval may be deemed to have been granted.

Legislation to facilitate research-led innovation, particularly in healthcare

The project stipulates that the simplification action plan will aim to "facilitate innovation stemming from research, particularly in healthcare".

The French Ministry of the Economy, Finance and Economic Recovery notes that, despite the adoption of the PACTE Act and the Research Programming Act (LPR), obstacles to researcher mobility persist.

He also points out that Research data under-utilized due to administrative red tape.

To remedy this situation, a A global assessment of mobility and innovation enhancement approaches is planned.under its supervision, in conjunction with the Agence de l'Innovation en Santé.

Legislation to develop data centers in French regions

Today, there are no specific measures to encourage datacenters to locate in France.

Bruno LE MAIRE has made it clear that data centers are essential for the development of artificial intelligence in France. As a result, tomorrow, projects to set up these sites will be considered as Projects of Major National Interest (PINM).

The State will be the point of contact for companies wishing to set up shop: building permits would be issued no longer by the communes, but by the State directlythese would benefit from a accelerated accountinga fast power connection.

Bercy also foresees recognition for "imperative reasons of overriding public interest", in other words a exemption for sites in protected areas.

The last two projects presented above by Bercy must be voted on by parliamentarians.

Do you have a question about CIR procedures?

Newsletter

Keep up to date with the latest innovation tax news.
Subscribe to our newsletter.

G.A.C. draws on its sector-specific experience to help you implement your projects through a comprehensive offer to innovate, perform and adopt a responsible approach. Our multi-disciplinary team of engineers and PhDs has been advising and supporting you for over 20 years in your innovation projects, from idea to market launch, including the search for financing.

Newsletter G.A.C.