CIR

Beyond the CIR

Beyond the CIR Context: The implementing decree concerning the Collaborative Tax Credit (hereinafter CICO) was finally published on July 15, 2020. At this stage, it is an implementing decree , we are therefore still awaiting the administrative doctrine on the subject (BOFIP), which should be more complete and which should

Studies

Senate information mission on the theme of excellence in research/innovation, shortage of industrial champions: look for the French error" (June 2022) Out of a set of 14 tax aid schemes for innovation, the CIR represents 86% of the total cost. (Namely that these tax incentives were estimated at nearly 7.4 billion euros for 2019, 2020 not having

Subcontracting expenses

Case law – confirmation of FNAMS case law – April 2022 In this case, the judges of the Administrative Court of Appeal of Bordeaux confirm that the operations necessary for the work carried out internally are eligible for the Research Tax Credit. But, beyond confirming the position of the Council of State (FNAMS, CE, July 22, 2020), this judgment is

Procedures

Case law – carry-back and use of a research tax credit – March 2022 an excess of research tax credit must be excluded from the base for charging the loss carried back. " (THIS

Grant expenses

Case law – Clarification of the concept of public subsidy The concept 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

A new tax credit for collaborative research (CICO)!

This system is intended to compensate for the elimination, within the framework of the 2021 finance law, of the doubling of expenditure subcontracted to public bodies as well as the increase of 2 million in the ceiling for all subcontracting expenditure. contracting for expenses entrusted to public bodies. 1. The companies concerned The companies

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

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