Saipem case: ten R&D projects contested under the CIR
Saipem contested several tax corrections, notably the challenge to ten projects or sub-projects declared to the CIR for the years 2013 to 2015.
Subcontracting and patent costs: what expenses does the court recognize as eligible?
The court recognizes the eligibility of certain subcontracting expenses entrusted to an approved organization, provided that the services were necessary for the execution of eligible research operations. It also accepts the inclusion in the CIR’s scope of fees related to patentability studies, the drafting of patents, and the preparation of application dossiers, provided that these expenses directly contribute to the acquisition of patents.
Eligibility of R&D projects: the court orders an expert report
However, the court considers that the available elements do not allow it to rule on the eligibility of the ten contested projects. It therefore orders an expert assessment to examine their novelty in the light of the state of scientific knowledge and to determine whether they fall within the framework of a classic engineering approach or present genuine technological constraints.
The judgment thus emphasizes that Eligibility for the CIR is not based solely on the technical complexity of the work: the company must be able to demonstrate that it is new and that it has encountered scientific or technical uncertainties.
Our experts’ opinion: how to justify the eligibility of expenses under the CIR?
This decision recalls the importance of documenting R&D work precisely and linking each expense to eligible research operations.
For subcontracting, it is essential to verify the eligibility of the provider in light of the eligibility conditions applicable to the CIR and to demonstrate that the services provided are necessary for the company’s research operations.
Regarding the patents, the judgment presents particular interest in light of the rules in force for expenses for the years 2013 to 2015. The court admits the eligibility of fees related to patentability studies, drafting and preparation of application for filing, provided that these expenses directly contribute to obtaining patents.
However, be careful: the Finance Act for 2025 has ended the inclusion of the costs of obtaining, maintaining and defending patents in the CIR for expenses incurred starting from February 15, 2025.
The eligibility of previous expenses must be assessed in the light of the rules applicable to each period.
Under the old system, this highlights the importance of rigorous monitoring of the patent portfolio. Companies must, in particular, ensure the follow-up of the procedures up to the actual filing of the patent and retain the documents establishing the link between the declared fees and the grant of the patent. This traceability helps to secure the declarations regarding the relevant periods.
Finally, for R&D projects, the compilation of the supporting documentation must not be limited to describing the work carried out. It must explaining the state of the art, scientific or technical constraints, uncertainties encountered, the experimental approach followed and the new knowledge sought.
The challenge is to build a consistent documentation, This approach links the scientific and technical objectives to the actual work carried out and the declared expenditures. This approach facilitates the justification of the CIR in the event of fiscal control or judicial expertise.
Secure your R&D expenses with the experts of G.A.C. Group
G.A.C. Group assists companies in Securing their CIR and CII devices, From the analysis of the eligibility of the works and expenses to the compilation of the supporting documents and the preparation of the tax controls.
The Saipem judgment illustrates the importance of justifying the expenses declared under the CIR, whether they relate to subcontracting or in-house research work. The quality of the technical and financial documentation is a central element in defending the eligibility of the operations.
The experts of G.A.C. Group assist you in:
- Analyze the eligibility of your R&D projects and expenses in the CIR;
- Check the conditions for accounting for your subcontracting expenses;
- Create and secure your CIR supporting documents;
- Prepare and support your teams in the event of CIR/CII tax control.
Source: Administrative Tribunal of Montreuil, judgment of June 19, 2026, No. 2309197
FAQ – CIR: subcontracting, patents and justification of R&D work
Should subcontracting services alone constitute R&D work?
Not necessarily. The Saipem judgment confirms that certain services entrusted to an approved body may be taken into account in the CIR’s scope, even if they do not constitute in isolation research operations, provided that they are necessary for eligible R&D operations and comply with the applicable conditions.
Are all expenses entrusted to an approved organization eligible for the CIR?
No. The provider's accreditation is not sufficient. The company must, in particular, be able to link the subcontracted services to eligible research operations and to justify their nature and necessity.
Are the fees for the registration and maintenance of patents still eligible for the CIR in 2026?
No. The 2025 Finance Act has removed their inclusion in the CIR base for expenses incurred starting February 15, 2025. The Saipem judgment concerns expenses incurred between 2013 and 2015, subject to the rules then in force.
Why are Saipem’s R&D projects subject to judicial expertise?
The tribunal did not have sufficient information to determine whether the ten contested projects constituted eligible research operations. The expertise must, in particular, assess their novelty, the existence of technological locks, and their distinction from conventional engineering work.
What elements must be included in a CIR supporting document?
The dossier must notably present the state of the art, the scientific and technical objectives, the obstacles encountered, the uncertainties to be resolved, the experimental approach followed and the new knowledge sought. It must also make it possible to link the declared expenditures to the corresponding research operations.
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Subscribe to our monthly newsletterThis analysis was prepared by Stéphanie Chauvel, tax expert at G.A.C. Group.
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Saipem case: ten R&D projects contested under the CIR
Subcontracting and patent costs: what expenses does the court recognize as eligible?
Eligibility of R&D projects: the court orders an expert report
Our experts’ opinion: how to justify the eligibility of expenses under the CIR?
Secure your R&D expenses with the experts of G.A.C. Group
FAQ – CIR: subcontracting, patents and justification of R&D work
