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Innovation

GAC joins forces with BRANDON VALORISATION

Private financing: how to raise funds and what types of funds?
Industrial property valuation strategy: economic and financial valuation well done for better fundraising
Good practices and methodology
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Human Resources

The register of minor accidents

The employer can register work accidents which do not lead to sick leave or medical treatment in a register opened for this purpose instead of declaring them. This register is commonly referred to as the minor accident register. The 2021 Social Security financing law has changed the delivery methods,

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Procedures

Case law - Non-admissibility of a reimbursement request deemed late. In a judgment of April 15, 2021, the Administrative Court of Nantes ruled on the validity of a reimbursement request considered late by the tax administration. In this case, the company had incurred research expenses in 2010. The company declared its expenses in order to

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Staff costs

Case law - Recognition by the Council of State of the eligibility of a former contribution, as well as of non-research staff involved in the expense item of technology watch. In a judgment of May 19, 2021, the Council of State first ruled on the application of a flat rate to research staff by the tax administration,

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Subcontracting expenses

Finance law for 2021 - End of the doubling of subcontracting expenditure with public bodies - January 2021 Article 35 of the finance law for 2021 eliminates, as of January 1, 2022, the device for doubling the base research services entrusted to public or similar third parties dating from 2004 which

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Patent expenses

Case law - Conditions for taking into account patent costs - February 2020 The judges consider as eligible only the costs of taking, maintaining and defending patents that are actually incurred by the company. It is therefore ruled in this case that a company which has transferred ownership of the technology it produces cannot rely on

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