CIR

CIR / CII system: Understanding of the mechanisms for adopting good practices in terms of security and optimization

This training - collaborative and participatory - will allow you to better understand the ins and outs of the CIR / CII system, on the one hand by sharing the best practices to follow internally to allow you to be efficient in your approach. And on the other hand, by giving you the vision of the potential consequences of their absence. This formation …

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Procedures

Press release - Renewal of the request for early repayment of tax credit debts before the filing of the tax package By a press release dated March 2, 2021, Bruno Le Maire, the Minister of the Economy, Finance and Recovery , announced new tax measures to support businesses ...

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Staff costs

Case law - Reminder: Eligibility of research technicians with regard to the application of the definition - February 2021 In a judgment of February 24, 2021, the Council of State confirms that research technicians can be valued in the CIR for companies, whatever their training. As a reminder, to promote a technician of ...

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Patent expenses

Case law - Conditions for taking patent costs into account - 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 claim ...

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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 ...

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