{"id":148848,"date":"2023-09-18T17:14:19","date_gmt":"2023-09-18T15:14:19","guid":{"rendered":"https:\/\/group-gac.com\/?p=148848"},"modified":"2023-09-18T22:54:36","modified_gmt":"2023-09-18T20:54:36","slug":"sous-traitance-cir-depenses-eligibles","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/subcontracting-cir-eligible-expenses\/","title":{"rendered":"Subcontracting & CIR: are the expenses incurred eligible?"},"content":{"rendered":"
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In a recent decision (Conseil d'\u00c9tat, 9\u00e8me - 10\u00e8me chambres r\u00e9unies, 26\/07\/2023, 466493) dated July 26, 2023, the Conseil d'\u00c9tat took a position on an unprecedented issue.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Is an R&D subcontracting expense eligible for the CIR when there is no direct payment by the reporting company? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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In the context of a research partnership with a public body, a company received a tax reassessment for including outsourced expenses in its CIR.<\/p>

These R&D operations, entrusted to several third-party organizations, were carried out by under a consortium agreement<\/strong>. Under the terms of this agreement, the costs of the services provided were partially paid by the public research organization in question, with the remainder borne by the consortium members.<\/p>

At the time, the tax authorities considered that the outsourced expenses were not the direct responsibility of the reporting company, and consequently excluded them from the CIR. This position was confirmed by the court of first instance (TA de Versailles, February 28, 2020) and on appeal (CAA de VERSAILLES, 1st chamber, 07\/06\/2022, 20VE01942).<\/p>

However, in its ruling of July 26, 2023, the Conseil d'Etat stated that " When a company subcontracts the services required for its R&D project to an approved organization, the corresponding expenses can be taken into account for the calculation of its CIR, even if the services subcontracted to this organization are paid for directly by the company's contracting partner.<\/strong> ".<\/em><\/p>

In clarifying this principle, the Conseil d'Etat concludes that the previous decision by the Versailles CAA was an error of law. In particular, it states that :<\/p>