{"id":129817,"date":"2023-04-17T14:47:42","date_gmt":"2023-04-17T12:47:42","guid":{"rendered":"https:\/\/preprod.group-gac.com\/?p=129817"},"modified":"2023-05-29T14:52:49","modified_gmt":"2023-05-29T12:52:49","slug":"decarbonation-industrie-projet-de-loi-industrie-verte-cir","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/decarbonation-industry-green-industry-bill-cir\/","title":{"rendered":"Decarbonization of industry and the \"Green Industry\" bill: changes to come for the CIR?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"129817\" class=\"elementor elementor-129817\" 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>In this article, we summarize the key points of the \"Green Industry\" bill to promote the decarbonization of industry: its potential impact on corporate taxation, the Research Tax Credit and the future of the green CIR. Our innovation tax experts have deciphered this bill for you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9149484 e-con-full article-contenu e-flex e-con e-parent\" data-id=\"9149484\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65d81a2 elementor-widget elementor-widget-heading\" data-id=\"65d81a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The \"Green Industry\" bill: the main points<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6aa2ae5 elementor-widget elementor-widget-spacer\" data-id=\"6aa2ae5\" 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 class=\"elementor-element elementor-element-3c29050 elementor-widget elementor-widget-text-editor\" data-id=\"3c29050\" 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>As part of the <strong>reindustrialization policy<\/strong>At the start of 2023, Bruno Lemaire (French Minister of the Economy, Finance, Industrial Sovereignty and Digital Affairs) is calling for a <strong>green industry bill<\/strong>. This project must be <em>\"It's simple, short and effective, and will be a game-changer for green industry. <\/em>says the Minister<em>.<\/em><\/p><p>It provides for the project to be <em>\"At constant cost to public spending\".<\/em> As a result, the subject can have an impact on other sectors, notably tax, and <strong>the CIR could undergo some readjustments<\/strong>downwards. Against this backdrop, working groups have been set up by ministers Bruno Lemaire and Roland Lescure, with the aim of<strong>study different ways of decarbonizing French industry<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2aaa349 elementor-widget elementor-widget-text-editor\" data-id=\"2aaa349\" 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>Several projects have been launched:<\/p><ul><li>Project 1: Transforming taxation to help green industry grow;<\/li><li>Task 2: Open factories, rehabilitate wasteland, make land available ;<\/li><li>Task 3: Produce, order and buy in France ;<\/li><li>Area 4: Financing France's green industry ;<\/li><li>Project 5: Training for jobs in green industry.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2954157 elementor-widget elementor-widget-heading\" data-id=\"2954157\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The \"Green Industry\" bill: what impact could it have on the CIR? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-613cefa elementor-widget elementor-widget-text-editor\" data-id=\"613cefa\" 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>The Research Tax Credit (Cr\u00e9dit Imp\u00f4t Recherche - CIR) is discussed in Workstream 4: <em>\"Financing France's green industry<\/em>in a section <em>\"Financing the measures announced<\/em>. The measurements are presented as <strong>measures that <em>\"This will make it possible to reallocate part of the budgetary and fiscal effort to the development of low-carbon industry.<\/em><\/strong><em>. <\/em>The press release explains that <em>\"the financing of the measures presented here must be ensured by budgetary and fiscal compensation measures\".<\/em> The same press release proposes the following solution <em>\"to act on several levers.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-acceba4 elementor-widget elementor-widget-heading\" data-id=\"acceba4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What levers are envisaged to finance Green Industry?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72285b6 elementor-widget elementor-widget-text-editor\" data-id=\"72285b6\" 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>It is suggested to :<\/p><ul><li>Increase certain reduced rates of the domestic consumption tax on energy products (\"TICPE\");<\/li><li>Act on the automobile bonus\/malus system, for example by increasing the malus on the most polluting vehicles;<\/li><li>The tax on company vehicles (TVS) could also be \"reinforced\";<\/li><li><strong>Certain benefits attached to the CIR could be <em>\"re-interrogated\".<\/em> Examples include <em>\"Double the CIR for young doctors or take into account technology watch expenses\".<\/em><\/strong><em>.<\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d9012f elementor-widget elementor-widget-heading\" data-id=\"4d9012f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The green CIR: what happens to it? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2277db elementor-widget elementor-widget-text-editor\" data-id=\"a2277db\" 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>No reference is made to the green CIR, <strong>the trail of a <em>\"greening<\/em>\u00a0For the time being, therefore, the \"Research Tax Credit\" seems to have been abandoned.<\/strong>.<\/p><p>However, one of the avenues suggested by <strong>worksite 1 <em>\"Transforming taxation to boost green industry <\/em>is <em>\"Supporting green production with tax credits<\/em><\/strong><em>.<\/em><\/p><p>The production of key technologies: Batteries &amp; Metals, Electrolysers, Heat Pumps, New Generation Nuclear, Photovoltaics &amp; Wind, Carbon Capture, Utilization &amp; Storage, Semiconductors, Power Grids, would thus result in <strong>producer's right to <em>\"a tax credit or subsidy depending on the amount of the investment or, if possible, the quantity of products manufactured in France\".<\/em><\/strong>. This aid would be provided rapidly: pre-financing, early payment or even mechanisms for additional depreciation are all mentioned.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c7b7ce elementor-widget elementor-widget-heading\" data-id=\"0c7b7ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Towards a tax credit for green industry?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-383e710 elementor-widget elementor-widget-text-editor\" data-id=\"383e710\" 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>It should also be noted that a <a href=\"https:\/\/about.make.org\/pourquoi-cette-demarche\/industrieverte\">\"Concertation Industrie Verte<\/a> is open until April 24, 2023, <strong>one of the proposed themes specifically concerned the creation of a tax credit <em>\"for all cutting-edge technologies for green industry\".<\/em><\/strong><em>.<\/em><\/p><p>For the time being, the bill is still under consultation. It will be consolidated over the coming months, validated by the supervisory bodies in May, and presented to the Council of Ministers and parliamentarians in the summer of 2023.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abdf948 elementor-widget elementor-widget-image\" data-id=\"abdf948\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"527\" height=\"306\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/04\/Image-Industrie-Verte.png\" class=\"attachment-2048x2048 size-2048x2048 wp-image-129821\" alt=\"Green Industry Bill timetable\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/04\/Image-Industrie-Verte.png 527w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/04\/Image-Industrie-Verte-300x174.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/04\/Image-Industrie-Verte-18x10.png 18w\" sizes=\"(max-width: 527px) 100vw, 527px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f03356 elementor-widget elementor-widget-text-editor\" data-id=\"8f03356\" 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 style=\"text-align: center;\">Source: <a href=\"https:\/\/www.economie.gouv.fr\/\">https:\/\/www.economie.gouv.fr\/<\/a><\/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-f54d26e elementor-widget elementor-widget-text-editor\" data-id=\"f54d26e\" 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 style=\"text-align: center;\">To find out more, read the consultation report <a href=\"https:\/\/www.economie.gouv.fr\/files\/files\/2023\/Rapport_consultation_PJL_industrie_verte.pdf?v=1680708015\">\"Green Industry Bill<\/a><\/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-e15cb77 e-con-full e-flex e-con e-parent\" data-id=\"e15cb77\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97d4a2a elementor-widget elementor-widget-heading\" data-id=\"97d4a2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Any doubts about how to manage your CIR? <br>\nMake an appointment for a free audit <br><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ef6eced e-con-full e-flex e-con e-parent\" data-id=\"ef6eced\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c710735 elementor-widget__width-inherit elementor-widget elementor-widget-shortcode\" data-id=\"c710735\" 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data-id=\"454dede\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3213ba6 elementor-widget elementor-widget-heading\" data-id=\"3213ba6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Receive all our expert news by e-mail. <br>Subscribe to our newsletter.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7db5fc1 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7db5fc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjEyNzcxNyIsInRvZ2dsZSI6ZmFsc2V9\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I subscribe<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Find out more about the Industrie Verte bill to promote decarbonization of industry and its potential impact on corporate taxation and the CIR.<\/p>","protected":false},"author":43,"featured_media":129818,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Projet de loi \u00ab\u00a0Industrie Verte\u00a0\u00bb et CIR : quels changements ?","_seopress_titles_desc":"D\u00e9couvrez le projet de loi Industrie Verte en faveur de la d\u00e9carbonation de l&#039;industrie et ses impacts sur la fiscalit\u00e9 des entreprises et le CIR","_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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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[631],"tags":[816],"business_unit":[751],"offre":[883],"secteur":[617,658,660,662,664],"class_list":["post-129817","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-fiscales","tag-cir-cii","business_unit-innovation","offre-cir-cii","secteur-agroalimentaire","secteur-btp-construction","secteur-energie-environnement","secteur-industrie","secteur-sante"],"acf":{"home_slider":"Non","filtre_secteurs":[]},"_links":{"self":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/129817","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/users\/43"}],"replies":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/comments?post=129817"}],"version-history":[{"count":0,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/129817\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media\/129818"}],"wp:attachment":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media?parent=129817"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/categories?post=129817"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/tags?post=129817"},{"taxonomy":"business_unit","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/business_unit?post=129817"},{"taxonomy":"offre","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/offre?post=129817"},{"taxonomy":"secteur","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/secteur?post=129817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}