{"id":145189,"date":"2023-07-17T15:30:19","date_gmt":"2023-07-17T13:30:19","guid":{"rendered":"https:\/\/preprod.group-gac.com\/?p=145189"},"modified":"2023-09-08T14:56:21","modified_gmt":"2023-09-08T12:56:21","slug":"obtention-du-statut-jei-eligibilite-cir","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/obtaining-jei-status-cir-eligibility\/","title":{"rendered":"Obtaining JEI status does not guarantee that the work carried out is eligible for the CIR."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"145189\" class=\"elementor elementor-145189\" 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-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\">Obtaining JEI status does not constitute a formal decision on the eligibility of work for the CIR.<\/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>According to the CAA de Nantes 1st chamber ruling of 26\/05\/2023, 21NT03506, May 26, 2023, the judges specify that Bercy's favorable opinion to <strong>obtaining JEI status does not constitute a formal decision on the eligibility of work for the CIR<\/strong>.<\/p>\n<p>In this regard, the judges point out in paragraph 8 that:&nbsp;<em>\"SAS Breizh Buzz relies, on the basis of the aforementioned provisions of articles L. 80 A and L. 80 B of the French tax code, on the favorable opinion issued on July 7, 2014 by the Finist\u00e8re departmental directorate of public finances, in which the tax authorities indicated that it could claim the tax and social benefits attached to the status of young innovative company under article 44 sexies-0 A of the French general tax code. However, the <strong>the opinion of the tax authorities had neither the purpose nor the effect of taking a formal position on the eligibility for the research tax credit of work carried out and expenses incurred in respect of 2013 and 2014.<\/strong> Under these conditions, SAS Breizh Buzz cannot claim to have taken a formal position.\"<\/em><\/p>\n<p>So, <strong>a company cannot use a rescrit JEI to justify the eligibility of its work and expenses for the research tax credit (CIR)<\/strong>.<\/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-60369d1 e-con-full e-flex e-con e-parent\" data-id=\"60369d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2ac6c80 e-con-full e-flex e-con e-parent\" data-id=\"2ac6c80\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c30c04 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6c30c04\" 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>\n\t\t<div class=\"elementor-element elementor-element-f71f6f9 e-con-full e-flex e-con e-parent\" data-id=\"f71f6f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a62ff00 elementor-widget elementor-widget-text-editor\" data-id=\"a62ff00\" 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><p><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000047618109?fonds=CETAT&amp;init=true&amp;isAdvancedResult=true&amp;page=1&amp;pageSize=10&amp;query=%7B%28%40ALL%5Bt%22jeune+entreprise+innovante%22%5D%29+%26%26+%28%40ALL%5Bt%22avis+favorable%22%5D%29%7D&amp;tab_selection=all&amp;typeRecherche=date\">CAA de NANTES, 1\u00e8re chambre, 26\/05\/2023, 21NT03506, In\u00e9dit au recueil Lebon<\/a><\/p><\/li><\/ul>\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-fc19b4f e-flex e-con-boxed e-con e-parent\" data-id=\"fc19b4f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7530766 elementor-widget elementor-widget-heading\" data-id=\"7530766\" 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 your application for JEI status? <br>\nMake an appointment for a free audit<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ebc9d4 e-con-full e-flex e-con e-parent\" data-id=\"3ebc9d4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e8d42f0 elementor-widget__width-inherit elementor-widget elementor-widget-shortcode\" data-id=\"e8d42f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><!-- D\u00e9but de widget en ligne Calendly -->\n<div class=\"calendly-inline-widget\" data-url=\"https:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca?hide_event_type_details=1&hide_gdpr_banner=1\" style=\"min-width:420px;height:630px;\"><\/div>\n<script type=\"text\/javascript\" src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" async><\/script>\n<!-- Fin de widget en ligne Calendly --><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-418ba62 e-flex e-con-boxed e-con e-parent\" data-id=\"418ba62\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-209c6c2 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"209c6c2\" 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\/uploads\/2023\/05\/accompagnement-1030x579.png);\" role=\"img\" aria-label=\"support\"><\/div>\n\t\t\t\t<div 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d=\"M162.6,95.2l21.7,12.4-9.3,5.2-21.6-12.6Z\" style=\"fill:#2a6cad\"><\/path><path d=\"M90.3,168.4l21.9-12.7-.2,11.9L90.3,179.1Z\" style=\"fill:#6f767f\"><\/path><path d=\"M73.8,86.7V61.4l10.4,6.3v25Z\" style=\"fill:#14162d\"><\/path><\/g><\/g><\/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\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\t<p align=\"justify\">Discover our dedicated support for securing your tax credit (CIR, CII, CICo) or your application for JEI status.\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-\" href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\">\n\t\t\t\t\t\tDiscover our 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elementor-element-26f07d9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"26f07d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"gac gac-email-2\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d4cab7 elementor-widget elementor-widget-heading\" data-id=\"1d4cab7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Newsletter<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-7154c29 e-con-full e-flex e-con e-parent\" data-id=\"7154c29\" data-element_type=\"container\" data-e-type=\"container\" 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r\u00e9alis\u00e9s","_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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