CIR

Procedures

MESRI – Parution du nouveau guide du CIR – Décembre 2021 Le guide du CIR 2021 vient d’être publié. Il prend désormais en compte les modifications de la doctrine fiscale intervenues lors de la mise à jour de juillet 2021. Dépenses de personnel : Le paragraphe concernant les « Autres catégories de personnel de recherche éligible » précise maintenant que

Subcontracting expenses

Evolution Réglementaire : Publication des modalités d’agrément des organismes publics A compter du 1er janvier 2022, la Loi de Finances 2021 a prévu la suppression du doublement des dépenses engagées vers les prestataires publics ou assimilés publics, et la fin de la dispense d’agrément pour lesdits organismes. Ainsi, à compter du 1er janvier 2022, tous les

Staff costs

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

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

Monitoring and standardization expenses

Case law - Validation of time spent on technology watch - June 2018 BOFIP tends to exclude time spent on technology watch as long as it does not relate to scientific congresses. The judges confirmed the case law established by the Paris Administrative Court of Appeal (Paris CAA of 11/30/2016,

Approval

Position MESRI – Échéance du dépôt d’agrément – Octobre 2021 Le calendrier de demande d’agrément est (à nouveau) mis à jour. Pour un renouvellement : Les entreprises déjà agréées devront demander un renouvellement de leur agrément entre le 1er septembre et le 30 novembre de la dernière année accordée. Le dossier de demande de renouvellement est

Technical file

Case law - State of the art Vs State of the market - January 2020 The Administrative Court of Appeal of Lyon recalled that the activities which were not carried out with a view to the production of new materials, devices, products, processes, systems , services or with a view to their substantial improvement, do not have the character of development operations

Collection Tax Credit

Case law - Finishing activity comparable to an industrial activity - October 2019 In this case, the Minister of Action and Public Accounts appealed against the first instance judgment, arguing that the company was ineligible for the CIR for the expenses of new collections, this one not having an industrial activity in accordance with article 244

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