{"id":148834,"date":"2023-09-18T16:55:49","date_gmt":"2023-09-18T14:55:49","guid":{"rendered":"https:\/\/group-gac.com\/?p=148834"},"modified":"2023-09-18T16:59:36","modified_gmt":"2023-09-18T14:59:36","slug":"la-definition-de-la-subvention-publique-au-sens-du-cir-evolue","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/the-definition-of-a-public-subsidy-as-defined-by-the-cir-has-evolved\/","title":{"rendered":"The definition of a public subsidy within the meaning of the CIR is changing"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"148834\" class=\"elementor elementor-148834\" 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\">Le conseil d\u2019Etat d\u00e9finit enfin la notion de subvention publique au sens du Cr\u00e9dit Imp\u00f4t Recherche<\/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>Dans un arr\u00eat du Conseil d\u2019Etat (20 f\u00e9vrier 2023, CE 9\u00e8me chambre n\u00b0463363, Institut For\u00eat Cellulose Bois-Construction Ameublement (FCBA), la juridiction supr\u00eame se prononce sur la notion de subvention au sens du Cr\u00e9dit Imp\u00f4t Recherche (CIR).<\/p><p>Les juges d\u00e9finissent les subventions au sens du CIR comme <strong><em>\u00ab toute aide vers\u00e9e \u00e0 raison d&rsquo;op\u00e9rations ouvrant droit au cr\u00e9dit d&rsquo;imp\u00f4t par une personne morale de droit public \u00bb<\/em>.<\/strong><\/p><p>Dans cette d\u00e9cision, les juges cassent l\u2019arr\u00eat de la Cour Administrative de Paris (CAA Paris, 18 f\u00e9vrier 2022, Institut For\u00eat Cellulose Bois-Construction Ameublement (FCBA), qui d\u00e9finissait la subvention comme <em>\u00ab toute aide, vers\u00e9e en vue ou en contrepartie d\u2019un projet de recherche, provenant de l\u2019utilisation de ressources per\u00e7ues \u00e0 titre obligatoire et sans contrepartie, que ces aides soient vers\u00e9es par une autorit\u00e9 administrative ou un organisme priv\u00e9 investi d\u2019une mission de service public \u00bb.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c077fe3 elementor-widget elementor-widget-heading\" data-id=\"c077fe3\" data-element_type=\"widget\" data-e-type=\"widget\" div=\"\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Une d\u00e9cision bienvenue, qui continue \u00e0 d\u00e9finir les contours de la notion de subvention au sens du CIR<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b92495d elementor-widget elementor-widget-text-editor\" data-id=\"b92495d\" 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><strong>Il n\u2019existe pas de d\u00e9finition l\u00e9gale de la subvention publique au sens du CIR<\/strong>.<\/p><p>Or, le Code G\u00e9n\u00e9ral des imp\u00f4ts (Article 244 quater B du CGI) et la doctrine\u00a0 administrative (BOI-BIC-RICI-10-10-30-20) indiquent que les <em>\u00ab subventions publiques re\u00e7ues par les entreprises \u00e0 raison des op\u00e9rations ouvrant droit au cr\u00e9dit d&rsquo;imp\u00f4t recherche (CIR) sont d\u00e9duites des bases de calcul de ce cr\u00e9dit d&rsquo;imp\u00f4t qu&rsquo;elles soient d\u00e9finitivement acquises par elles ou remboursables \u00bb.<\/em><\/p><p>La d\u00e9finition de la notion de subvention publique \u00e9tait d\u00e8s lors primordiale pour les contribuables d\u00e9clarants. En l\u2019absence de d\u00e9finition sp\u00e9cifique au cr\u00e9dit imp\u00f4t recherche, il a fallu se tourner vers une d\u00e9finition plus \u00ab g\u00e9n\u00e9rale \u00bb.<\/p><p>Le l\u00e9gislateur a eu l\u2019occasion de d\u00e9finir (loi n\u00b0 2014-856 du 31 juillet 2014 relative \u00e0 l\u2019\u00e9conomie sociale et solidaire (JO 1er ao\u00fbt ; art. 74)) la subvention : <em>\u00ab Constituent des subventions, au sens de la pr\u00e9sente loi, les contributions facultatives de toute nature, valoris\u00e9es dans l\u2019acte d\u2019attribution, d\u00e9cid\u00e9es par les autorit\u00e9s administratives et les organismes charg\u00e9s de la gestion d\u2019un service public industriel et commercial, justifi\u00e9es par un int\u00e9r\u00eat g\u00e9n\u00e9ral et destin\u00e9es \u00e0 la r\u00e9alisation d\u2019une action ou d\u2019un projet d\u2019investissement, \u00e0 la contribution au d\u00e9veloppement d\u2019activit\u00e9s ou au financement global de l\u2019activit\u00e9 de l\u2019organisme de droit priv\u00e9 b\u00e9n\u00e9ficiaire. Ces actions, projets ou activit\u00e9s sont initi\u00e9s, d\u00e9finis et mis en \u0153uvre par les organismes de droit priv\u00e9 b\u00e9n\u00e9ficiaires. \/ Ces contributions ne peuvent constituer la r\u00e9mun\u00e9ration de prestations individualis\u00e9es r\u00e9pondant aux besoins des autorit\u00e9s ou organismes qui les accordent \u00bb<\/em>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efe795a elementor-widget elementor-widget-heading\" data-id=\"efe795a\" data-element_type=\"widget\" data-e-type=\"widget\" div=\"\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quid de la jurisprudence sur la d\u00e9finition de subvention pour le CIR ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae884c6 elementor-widget elementor-widget-text-editor\" data-id=\"ae884c6\" 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>La jurisprudence a eu \u00e9galement l\u2019occasion de se prononcer sur le sujet \u00e0 plusieurs reprises.<\/p>\n<ul>\n<li>Le <u>Conseil d\u2019Etat, dans l\u2019avis du 18 mai 2004 \u00ab Cin\u00e9math\u00e8que Fran\u00e7aise \u00bb<\/u>, charg\u00e9 de distinguer un contrat de subvention d\u2019un contrat de march\u00e9 public, avait eu l\u2019occasion de pr\u00e9ciser qu\u2019il <em>\u00ab r\u00e9sulte de [la d\u00e9finition du march\u00e9 public] que ne peut \u00eatre qualifi\u00e9 de march\u00e9 public qu\u2019un contrat conclu \u00e0 titre on\u00e9reux par une personne publique en vue d\u2019acqu\u00e9rir des biens, travaux ou services dont elle a besoin, qui stipule une r\u00e9mun\u00e9ration ou un prix ayant un lien direct avec la fourniture d\u2019une prestation individualis\u00e9e \u00e0 la collectivit\u00e9 contractante ou avec l\u2019entr\u00e9e de biens dans son patrimoine \u00bb<\/em>, et que d\u00e8s lors que le contrat <em>\u00ab stipule une r\u00e9mun\u00e9ration ou un prix ayant un lien direct avec la fourniture d\u2019une prestation individualis\u00e9e \u00e0 la collectivit\u00e9 contractante \u00bb<\/em>, alors le contrat ne peut \u00eatre qualifi\u00e9 de subvention.<\/li>\n<li>Les juges de la Cour Administrative d\u2019Appel de Paris (<u>CAA Paris 18-2-2022 no 19PA01989, Institut For\u00eat Cellulose Bois-Construction Ameublement (FCBA)<\/u>, dans une d\u00e9cision cit\u00e9e ci-dessus, donc, pr\u00e9cisent qu\u2019en l\u2019absence de d\u00e9finition du terme subvention publique au sens des dispositions de l\u2019article 244 quater B, III du CGI, <em>\u00ab doit \u00eatre regard\u00e9e comme telle, toute aide, vers\u00e9e en vue ou en contrepartie d\u2019un projet de recherche, provenant de l\u2019utilisation de ressources per\u00e7ues \u00e0 titre obligatoire et sans contrepartie, que ces aides soient vers\u00e9es par une autorit\u00e9 administrative ou un organisme priv\u00e9 investi d\u2019une mission de service public&nbsp;\u00bb.<\/em><\/li>\n<li>Les juges de la Cour Administrative de Marseille, dans une autre affaire (<u>Cour administrative d&rsquo;appel de Marseille, 17 janvier 2019, SARL Promete<\/u>), ont estim\u00e9 \u00e0 propos d\u2019un pr\u00eat \u00e0 Taux z\u00e9ro qui n\u2019avait pas \u00e9t\u00e9 d\u00e9duit par la soci\u00e9t\u00e9, que <em>\u00ab la soci\u00e9t\u00e9 OSEO est une soci\u00e9t\u00e9 de financement, tr\u00e8s majoritairement contr\u00f4l\u00e9e par l&rsquo;Etat, \u00e0 hauteur de 61,5 % et la Caisse des d\u00e9p\u00f4ts et consignation, \u00e0 hauteur de 27 % ayant pour objet de financer des investissements et de soutenir l&rsquo;innovation des petites et moyennes entreprises au moyen de subventions et de pr\u00eats. L&rsquo;aide consentie par cet organisme doit \u00eatre regard\u00e9e comme une subvention publique indirecte, devant \u00eatre d\u00e9duite de la base du cr\u00e9dit d&rsquo;imp\u00f4t recherche de l&rsquo;ann\u00e9e de son octroi \u00bb.<\/em><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-692d774 elementor-widget elementor-widget-heading\" data-id=\"692d774\" data-element_type=\"widget\" data-e-type=\"widget\" div=\"\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les contours de la notion de subvention au sens du CIR sont aujourd\u2019hui plus pr\u00e9cis<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b8eb4e elementor-widget elementor-widget-text-editor\" data-id=\"2b8eb4e\" 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>Il ressort de ces diff\u00e9rentes d\u00e9cisions que <strong>constitue une subvention au sens du CIR une somme vers\u00e9e par un organisme public, sans contrepartie pour le b\u00e9n\u00e9ficiaire<\/strong>.<\/p><p>Plusieurs jurisprudences (mais le Conseil d\u2019Etat ne s\u2019est \u00e0 notre sens jamais prononc\u00e9 sur le sujet) ont pr\u00e9cis\u00e9 que <strong>le pr\u00eat \u00e0 taux 0 de Bpifrance constituait \u00e9galement une subvention devant \u00eatre d\u00e9duite de l\u2019assiette du cr\u00e9dit d\u2019imp\u00f4t recherche<\/strong>.<\/p><p>L\u2019arr\u00eat comment\u00e9 ici apporte, donc, la <strong>pr\u00e9cision importante qu\u2019un versement sans contrepartie ne sera \u00e0 d\u00e9duire que s\u2019il est octroy\u00e9 par un organisme public<\/strong>.<\/p><p>La question se posait en effet, suite \u00e0 la jurisprudence de la Cour Administrative de Paris, qui indiquait qu\u2019une somme vers\u00e9e par un organisme priv\u00e9 investi d\u2019une mission de service public devait \u00eatre d\u00e9duite de l\u2019assiette de CIR du contribuable.<\/p><p>Le contribuable est donc aujourd\u2019hui mieux arm\u00e9 pour se prononcer sur la notion de subvention et la s\u00e9curisation de son cr\u00e9dit imp\u00f4t recherche \u00e0 cet endroit.\u00a0<\/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><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000047206385\">CE 9\u00e8me chambre n\u00b0463363, Institut For\u00eat Cellulose Bois-Construction Ameublement (FCBA)<\/a><\/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\">Un doute sur la notion de subvention publique pour calculer votre CIR ? <br>\nPrenez RDV pour un audit gratuit<\/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 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JEI.\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=\"\/service\/cir-cii\/\">\n\t\t\t\t\t\tD\u00e9couvrez notre accompagnement\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d17272a e-con-full e-flex e-con e-parent\" data-id=\"d17272a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-68541c0 e-transform e-con-full e-flex elementor-invisible e-con e-parent\" data-id=\"68541c0\" data-element_type=\"container\" data-e-type=\"container\" 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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\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1d6d35 elementor-widget elementor-widget-heading\" data-id=\"c1d6d35\" 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\">Recevez toutes nos actualit\u00e9s d\u2019experts par e-mail. <br>Abonnez-vous \u00e0 notre newsletter.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b87391 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"3b87391\" 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\">Je m'abonne<\/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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>In this article, we explain the definition of a public subsidy for the CIR and its impact on the calculation of your tax credit.<\/p>","protected":false},"author":43,"featured_media":148835,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"La d\u00e9finition de subvention publique au sens du CIR \u00e9volue","_seopress_titles_desc":"D\u00e9couvrez dans cet article les pr\u00e9cisions apport\u00e9es sur la d\u00e9finition de subvention publique pour le CIR et l&#039;impact sur le calcul de votre cr\u00e9dit d&#039;imp\u00f4t.","_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":"set","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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