{"id":126484,"date":"2023-03-15T21:55:51","date_gmt":"2023-03-15T20:55:51","guid":{"rendered":"https:\/\/preprod.group-gac.com\/?p=126484"},"modified":"2023-05-24T14:34:46","modified_gmt":"2023-05-24T12:34:46","slug":"les-dernieres-jurisprudences-cir-depenses-de-personnel","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/the-latest-case-law-on-personnel-expenses\/","title":{"rendered":"The latest case law related to personnel expenses"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"126484\" class=\"elementor elementor-126484\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb31d3 e-con-full e-flex e-con e-parent\" data-id=\"4cb31d3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f467f52 elementor-widget elementor-widget-text-editor\" data-id=\"f467f52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Recent jurisprudence has ruled :<\/p><ul><li><a href=\"#jeune-docteur\">Conditions for first-time recruitment to qualify for young doctor status<\/a>\u00a0;<\/li><li><a href=\"#direction-commerciale-marketing\">Research tax credit (CIR) eligibility for support functions such as sales and marketing departments<\/a>.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89477e1 elementor-widget elementor-widget-heading\" data-id=\"89477e1\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Jeune-docteur\" div=\"\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are the conditions for qualifying as a young doctor when recruiting?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40c73ac elementor-widget elementor-widget-text-editor\" data-id=\"40c73ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>New case law from January 2023 clarifies the criteria for qualifying as a young doctor.<\/p><p>In this case, the judges ruled that the condition relating to the first recruitment of a young doctor had not been met, on the grounds that his first permanent contract was in line with his level of education and skills.<\/p><p>The judges consider that : <em>&quot;\u00a0<strong>Production of previous employment contracts<\/strong><b> by Mr B, <\/b><strong>which are not very explicit about the nature of the tasks entrusted, and the latter's attestation on his honour are not sufficient to establish that this employee's previous hirings did not correspond to functions suited to his level of doctorate degree.<\/strong>. In terms of tax law, the fact that Mr. B's previous duties under a permanent contract were not in the field of research and development has no impact on his entitlement to the research tax credit. Consequently, it does not follow from the investigation that Mr. B's employment contract with SASP Services constitutes the first recruitment of a person holding a doctorate within the meaning of the aforementioned provisions of article 244 quater B of the French General Tax Code, from which SASP Holding is not entitled to claim the benefit.\"<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-730e6e57 e-con-full e-flex e-con e-parent\" data-id=\"730e6e57\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-716ac482 e-con-full e-flex e-con e-parent\" data-id=\"716ac482\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61978b53 elementor-widget elementor-widget-text-editor\" data-id=\"61978b53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Reminder: To qualify for young doctor status, you need to meet a number of cumulative conditions. They must be <strong>first permanent employment contract<\/strong> <strong>after obtaining the doctorate and linked to the level of the degree.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-566bd16 e-con-full e-flex e-con e-parent\" data-id=\"566bd16\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c3e5c39 elementor-widget elementor-widget-text-editor\" data-id=\"c3e5c39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In this case, the justification provided by the company, in the form of various previous contracts and a sworn statement, was not considered sufficient. The judges considered that the employee's previous duties were related to his field of expertise, and that he therefore did not qualify for young doctor status.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00af441 elementor-widget elementor-widget-heading\" data-id=\"00af441\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"direction-commerciale-marketing\" div=\"\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Are sales and marketing functions eligible for the CIR?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f04df5 elementor-widget elementor-widget-text-editor\" data-id=\"6f04df5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>New case law from January 2023 provides further information on this subject.<\/p>\n<p>In this ruling, the tax authorities refused to allow employees belonging to the sales and marketing departments to qualify for the CIR, on the grounds that they could not be assimilated to research technicians.<\/p>\n<p>The judges confirmed this decision, on the grounds that a : <em>&quot;&nbsp;<strong>such participation in the preparation of the company's research and development projects, while consistent with their qualifications, duties and responsibilities within the company, does not mean that the employees concerned should be treated in the same way as other employees.<\/strong>as part of the activities described above, <strong>research technicians<\/strong> within the meaning of the aforementioned provisions, <strong>since the activities described cannot be considered, in accordance with these provisions, as \"essential technical support for research and experimental development work\".<\/strong> As a result, the company has no grounds for claiming that the corresponding staff costs are eligible for the research tax credit.<\/em><\/p>\n<p>It should be noted here that the judges do not reject expenses on the basis of the employee's profile, but rather on the basis of the following criteria <strong>insufficient evidence <\/strong>the indispensable nature of their contribution to the project.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-32c5f28 e-con-full e-flex e-con e-parent\" data-id=\"32c5f28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5505a66 elementor-widget elementor-widget-text-editor\" data-id=\"5505a66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Our experts' advice on the subject: When drafting the supporting documentation, it's important to emphasize the indispensable contribution of employees to the project, especially when dealing with \"non-technical\" profiles.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad651f1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ad651f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d373694 elementor-widget elementor-widget-text-editor\" data-id=\"d373694\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>Source:<\/em><\/p><ul><li><a href=\"https:\/\/justice.pappers.fr\/decision\/fe5efd05a8b290b13579ae6d7801bddc?q=jeunes%20docteurs\">TA Rouen, 1st Chamber, January 17, 2023, 2100265 <\/a><\/li><li><a href=\"https:\/\/www.doctrine.fr\/d\/TA\/Versailles\/2023\/TA2C3E5640A9F7D5FA1697\">TA Versailles, 5th ch., Jan. 17, 2023, no. 2102161. <\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-37c86079 e-con-full e-flex e-con e-parent\" data-id=\"37c86079\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-238dde4e elementor-widget elementor-widget-spacer\" data-id=\"238dde4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6154767f e-con-full e-flex e-con e-parent\" data-id=\"6154767f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-19a071b9 elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"19a071b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/group-gac.com\/wp-content\/plugins\/elementor\/assets\/images\/placeholder.png);\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-framed elementor-shape-circle\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.043 8 8 119.083 8 256c0 136.997 111.043 248 248 248s248-111.003 248-248C504 119.083 392.957 8 256 8zm0 110c23.196 0 42 18.804 42 42s-18.804 42-42 42-42-18.804-42-42 18.804-42 42-42zm56 254c0 6.627-5.373 12-12 12h-88c-6.627 0-12-5.373-12-12v-24c0-6.627 5.373-12 12-12h12v-64h-12c-6.627 0-12-5.373-12-12v-24c0-6.627 5.373-12 12-12h64c6.627 0 12 5.373 12 12v100h12c6.627 0 12 5.373 12 12v24z\"><\/path><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tAny doubts about the CIR eligibility of staff involved in your R&amp;D projects?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tTalk to one of our experts!\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-md\" href=\"https:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca\">\n\t\t\t\t\t\tClick here\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Discover the latest tax news concerning the RTC: case law related to personnel expenses (JD status, support functions)<\/p>","protected":false},"author":43,"featured_media":126485,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"D\u00e9penses de personnel CIR : les derni\u00e8res jurisprudences","_seopress_titles_desc":"D\u00e9couvrez les derni\u00e8res actualit\u00e9s fiscales concernant le CIR : jurisprudences li\u00e9es aux d\u00e9penses de personnels (statut JD, fonctions supports)","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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