Case law - Validation of time spent on technology watch - June 2018
BOFIP tends to exclude time devoted to technology watch as long as it does not relate to scientific congresses.
The judges confirmed the case law established by the Administrative Court of Appeal of Paris (CAA de Paris of 11/30/2016, n ° 15PA000710, Sté Galea et associés & of 12/15/2016, n ° 15PA01925, Sté Piercan) , validating the personnel costs under technological watch expenses but by imposing increased requirements on the supporting documents to be provided (preparation of reports) as well as on the link to be established with the R&D operations.
While this position recognizes the eligibility of hours devoted to this activity, it raises questions about the very definition of technology watch. Given that this is a permanent cycle of updating knowledge with a view to detecting new avenues of development, it is not systematic that this activity is linked to a project at the time of the facts.