Case law – Clarification of the notion of public subsidy
The notion of public subsidy is not subject to any legal definition.
The judges in this case give a definition of what they mean by subsidy within the meaning of the CIR.
They believe that a public research grant is:
- Aid paid in return for a research project
- Without compensation
- Whether the aid is paid by an administrative authority or a private organization entrusted with a public service mission.
In a judgment of February 18, 2022, the Administrative Court of Appeal of Paris came to specify that in "the absence of a legal or jurisprudential definition of the concept of "the public subsidy "The Paris Administrative Court of Appeal ruled that any aid paid with a view to or in return for a research project, deriving from the use of resources received on a compulsory basis and without consideration, whether the aid is paid by an administrative authority or a private body entrusted with a public service mission. audience. "
This is “only” a Court of Appeal decision. However, it has the merit of specifying a concept not defined by law, nor by Bercy until then to our knowledge.
It may seem surprising that a subsidy paid by a private organization with a public service mission (the sums came from CODIFAB (a professional committee for economic development set up by the public authorities, and the national interprofessional body France Bois Forêt, a not-for-profit association) could be considered a public subsidy. It will be interesting to see how the tax authorities react to this decision.
Source: CAA Paris 18 February 2022 n°19PA01989, Forest Cellulose Wood-Construction Furniture Institute (FCBA)
