CIR / CII

CIR reform: analysis of the August 2025 BOFiP update and impact of the LoF 2025

Discover the BOFiP update on the CIR resulting from the 2025 Finance Act

French Ministry of Higher Education and Research publishes R&D figures for France

Discover the figures for R&D in France published by MESR (the French Ministry of Higher Education and Research).

JEI status: tougher eligibility conditions in 2025 - What companies need to anticipate

Discover the BOFiP update on the JEI status and the changes to anticipate.

CIR and prototypes: are depreciations still eligible?

Discover the government's conclusions following parliament's questions on the CIR

CIR: parliamentary questions on its modalities, effects and beneficiaries

Discover the government's conclusions following parliament's questions on the CIR

CIR case law: R&D project management functions ruled ineligible

Discover the new case law on the eligibility of R&D management functions for the CIR.

Jurisprudence confirms SMEs' freedom to schedule CIR repayments

Find out what case law says about the choice of CIR repayment schedule.

CIR: the Senate re-examines the effectiveness of the system and its quid pro quos

Find out why the Senate is questioning the effectiveness of the CIR in 2025

CII jurisprudence: eligibility of work on software already on the market

Discover case law on ITC eligibility for work on software already on the market

Innovation aid: where does France stand in international competition?

Discover the analysis of OECD and ANRT studies on the impact of innovation aid in France.
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