CIR / CII

Jurisprudence: Rejection of R&D expenditure capitalized and declared as depreciation in the CIR tax base

Jurisprudence: Rejection of R&D expenditure capitalized and declared as depreciation in the CIR tax base

Discover new case law on the subject of capitalized R&D expenses declared as depreciation allowances in the CIR.
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CIR: case law on the importance of precise, rigorous time tracking

Discover the importance of accurate time tracking for the Research Tax Credit (CIR), confirmed by several rulings, and secure your CIR.
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Clarification of the young doctor scheme for the CIR and the doubling of expenses

Find out what the Conseil d'Etat has to say about how young doctor status is taken into account in the CIR.
Jeune entreprise innovante: the decree on JEIC will come into force on June 1, 2024

Young innovative growth company: what are the eligibility criteria?

Discover the eligibility criteria for the Young Innovative Growth Company (JEIC) status for SMEs.

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

Find out about new measures to simplify administrative procedures for the CIR, healthcare innovation and the establishment of data centers.
Guide CIR du MESR 2023 : nouvelles recommandations pour constituer le dossier justificatif et précisions sur les agréments

Guide CIR du MESR 2023 : nouvelles recommandations pour constituer le dossier justificatif et précisions sur les agréments

The CIR 2023 Guide, drawn up by the MESR and the tax authorities, provides detailed recommendations for compiling the supporting file and details on approvals. Discover the new guidelines for optimizing your Research Tax Credit.

Eligibility of in-house intellectual property expenditure for the CIR

Discover new case law on the eligibility of in-house intellectual property expenditure for the research tax credit.
Case law on the deduction of a public subsidy in the calculation of the CIR

Case law on the deduction of a public subsidy in the calculation of the CIR

Discover the new case law on the total deduction of a public subsidy when calculating the research tax credit.
projet-loi-finance-2024

The 2024 Finance Bill has been definitively adopted: what impact will it have on C3IV, CII and JEI status?

Discover the contents of the Finance Bill 2024, which has been definitively adopted: C3IV, changes to JEI status, no changes to CIR and CII.
Adoption of the first part of the 2024 Finance Bill: creation of the JEIC and JEIR statutes

Adoption of the first part of the Finance Bill 2024:
creation of the JEIC and JEIR statutes

Discover the amendments adopted during the 2024 Finance Bill: new statutes for JEIC and JEIR start-ups.
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