{"id":180714,"date":"2023-12-19T11:14:54","date_gmt":"2023-12-19T10:14:54","guid":{"rendered":"https:\/\/group-gac.com\/?p=180714"},"modified":"2024-01-16T10:14:30","modified_gmt":"2024-01-16T09:14:30","slug":"nouveau-dispositif-fiscal-en-faveur-de-lindustrie-verte-c3iv","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/new-tax-incentive-for-the-green-industry-c3iv\/","title":{"rendered":"Everything you need to know about the new tax incentive for green industry: C3IV"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"180714\" class=\"elementor elementor-180714\" 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-0c09d6e elementor-widget elementor-widget-text-editor\" data-id=\"0c09d6e\" 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 <strong>loi industrie verte<\/strong> a \u00e9t\u00e9 adopt\u00e9e dans le cadre de la Loi de finances 2024. Elle pr\u00e9sente une s\u00e9rie de mesures dont <strong>l\u2019objectif est la d\u00e9carbonation de l\u2019industrie<\/strong>. L\u2019objet de la loi est de <strong>financer l\u2019industrie verte via notamment la cr\u00e9ation d\u2019un cr\u00e9dit d\u2019imp\u00f4t pour investissement dans l\u2019industrie verte<\/strong> (nomm\u00e9 C3IV ci-dessous).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bb9a359 e-con-full e-flex e-con e-parent\" data-id=\"bb9a359\" 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-69f833d elementor-widget elementor-widget-table-of-contents\" data-id=\"69f833d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;bullets&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-circle&quot;,&quot;library&quot;:&quot;fa-solid&quot;,&quot;rendered_tag&quot;:&quot;&lt;svg class=\\&quot;e-font-icon-svg e-fas-circle\\&quot; viewBox=\\&quot;0 0 512 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;},&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h2 class=\"elementor-toc__header-title\">\n\t\t\t\tRetrouvez dans cet article :\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__69f833d\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/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-f2a9b7b e-con-full e-flex e-con e-parent\" data-id=\"f2a9b7b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-934d3f4 elementor-widget elementor-widget-text-editor\" data-id=\"934d3f4\" 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>Apr\u00e8s l&rsquo;engagement de la responsabilit\u00e9 du gouvernement devant l&rsquo;Assembl\u00e9e nationale et l&rsquo;adoption au S\u00e9nat, la Loi de finances pour 2024 a \u00e9t\u00e9 adopt\u00e9e. L<span class=\"ui-provider ee cbc byf coy coz cpa cpb cpc cpd cpe cpf cpg cph cpi cpj cpk cpl cpm cpn cpo cpp cpq cpr cps cpt cpu cpv cpw cpx cpy cpz cqa cqb cqc cqd\" dir=\"ltr\">e dispositif doit, en plus d&rsquo;\u00eatre valid\u00e9 par le conseil constitutionnel, \u00eatre autoris\u00e9 par la commission europ\u00e9enne. Les mesures d\u00e9crites ci-dessous sont donc d\u00e9crites dans l&rsquo;\u00e9tat actuel du texte et devront \u00eatre confirm\u00e9es.<\/span><\/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-5016ef7 elementor-widget elementor-widget-heading\" data-id=\"5016ef7\" 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\">Quelles sont les entreprises et les activit\u00e9s concern\u00e9es par le C3IV ? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca14deb elementor-widget elementor-widget-text-editor\" data-id=\"ca14deb\" 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>L\u2019article 5 du projet de Loi de Finances pr\u00e9voit que les entreprises qui pourront b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t sont<strong> les entreprises \u00ab <em>industrielles et commerciales impos\u00e9es d\u2019apr\u00e8s leur b\u00e9n\u00e9fice r\u00e9el<\/em> \u00bb ou certaines entreprises exon\u00e9r\u00e9es, en vertu de dispositions limitativement \u00e9num\u00e9r\u00e9es<\/strong>.<\/p><p>Les soci\u00e9t\u00e9s \u00e9ligibles pourront b\u00e9n\u00e9ficier du C3IV sur les <strong>investissements suivants, autres que de remplacement<\/strong>, engag\u00e9s pour leurs activit\u00e9s contribuant \u00e0 :<\/p><ul><li>La production de cellules et modules de batteries, la production d&rsquo;\u00e9olien, de panneaux solaires et de pompes \u00e0 chaleur ;<\/li><li>La production de composants essentiels con\u00e7us et utilis\u00e9s principalement pour la production de ces \u00e9quipements ;<\/li><li>L&rsquo;extraction, la production, la transformation et la valorisation des mati\u00e8res premi\u00e8res critiques n\u00e9cessaires \u00e0 la production des \u00e9quipements et des composants d\u00e9finis pr\u00e9c\u00e9demment.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10285f5 elementor-widget elementor-widget-heading\" data-id=\"10285f5\" 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\">Comment calculer le C3IV ? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2aed864 elementor-widget elementor-widget-text-editor\" data-id=\"2aed864\" 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>Le <strong>taux du cr\u00e9dit d\u2019imp\u00f4t s\u2019\u00e9l\u00e8vera \u00e0 20% des investissements<\/strong>. En fonction de la zone g\u00e9ographique et de la structure de la soci\u00e9t\u00e9, le taux sera \u00e9volutif (voir tableau ci-dessous).<\/p><p>Le cr\u00e9dit d\u2019imp\u00f4t sera <strong>plafonn\u00e9 \u00e0 150 millions d\u2019euros par principe<\/strong>, plafond qui pourra \u00e9galement varier dans certaines zones (voir tableau ci-dessous). \u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b12232 elementor-widget elementor-widget-image\" data-id=\"9b12232\" 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=\"811\" height=\"216\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Image1-1.png\" class=\"attachment-large size-large wp-image-180761\" alt=\"Comment calculer le C3IV ?\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Image1-1.png 811w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Image1-1-300x80.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Image1-1-768x205.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Image1-1-18x5.png 18w\" sizes=\"(max-width: 811px) 100vw, 811px\" \/>\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-81eaee5 elementor-widget elementor-widget-heading\" data-id=\"81eaee5\" 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\">Quelles sont les conditions \u00e0 remplir pour b\u00e9n\u00e9ficier du C3IV ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-073928d elementor-widget elementor-widget-text-editor\" data-id=\"073928d\" 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>L\u2019article 5 de la Loi de finances (LoF 2024) expose les <strong>diff\u00e9rents crit\u00e8res d\u2019\u00e9ligibilit\u00e9<\/strong> permettant de b\u00e9n\u00e9ficier du C3IV. Pour que les d\u00e9penses soient consid\u00e9r\u00e9es comme \u00e9ligibles, l\u2019entreprise devra\u00a0:<\/p><ul><li>Exploiter les investissements pour une dur\u00e9e de cinq ans en France \u00e0 compter de leur mise en service (3 ans pour les PME) ;<\/li><li>Ne pas transf\u00e9rer les investissements hors du territoire national pour les cinq exercices suivants ;<\/li><li>Ne pas avoir transf\u00e9r\u00e9 ses activit\u00e9s depuis l\u2019Union Europ\u00e9enne vers le territoire national au cours des deux ann\u00e9es pr\u00e9c\u00e9dentes ;<\/li><li>Ne pas avoir commenc\u00e9 les investissements avant le 1er janvier 2024.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-147c1c9 elementor-widget elementor-widget-heading\" data-id=\"147c1c9\" 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\">Quelles sont les d\u00e9penses valorisables dans le C3IV ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-667b40a elementor-widget elementor-widget-text-editor\" data-id=\"667b40a\" 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>Le projet de loi pr\u00e9cise les d\u00e9penses qui seraient \u00e9ligibles et les conditions \u00e0 remplir. Les <strong>d\u00e9tails relatifs \u00e0 l\u2019application de la Loi de finances seront pr\u00e9sent\u00e9s lors de la publication du d\u00e9cret d\u2019application qui arrivera apr\u00e8s validation par la Commission europ\u00e9enne<\/strong>. A date, les d\u00e9penses \u00e9ligibles sont :<\/p><ul><li>Les biens meubles et immeubles (b\u00e2timents, terrains\u2026) n\u00e9cessaires au fonctionnement des \u00e9quipements \u00e9ligibles<\/li><li>Les droits de PI : brevet, licences, <strong>savoirs faires<\/strong> sous r\u00e9serve de respecter plusieurs conditions :<ul><li style=\"list-style-type: none;\"><ul><li>\u00catre \u00e0 l\u2019actif du bilan ;<\/li><li>\u00catre principalement exploit\u00e9s dans l\u2019installation de production ;<\/li><li>\u00catre amortissable ;<\/li><li>\u00catre acquis aux conditions du march\u00e9 aupr\u00e8s d\u2019un tiers qui n\u2019est pas li\u00e9 ;<\/li><li>\u00catre affect\u00e9s \u00e0 l\u2019exploitation des investissements.<\/li><\/ul><\/li><\/ul><\/li><li>Les autorisations d&rsquo;occupation temporaire du domaine public constitutives d&rsquo;un droit r\u00e9el<\/li><\/ul><p>Les <strong>d\u00e9penses ci-dessus devront \u00eatre \u00ab minor\u00e9es des taxes et frais \u00bb<\/strong> \u00e0 l\u2019exception des d\u00e9penses pour la mise en \u00e9tat d\u2019utilisation du bien. Les <strong>aides publiques re\u00e7ues devront \u00eatre d\u00e9duites de l\u2019assiette<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b836c4c elementor-widget elementor-widget-heading\" data-id=\"b836c4c\" 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\">Comment se faire agr\u00e9er au C3IV ? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c077b5b elementor-widget elementor-widget-text-editor\" data-id=\"c077b5b\" 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 perception du C3IV n\u00e9cessitera d\u2019<strong>obtenir un agr\u00e9ment pr\u00e9alable qui sera d\u00e9livr\u00e9 par Bercy.<\/strong><\/p><p>La LoF 2024 pr\u00e9sente une s\u00e9rie de conditions \u00e0 respecter pour se faire agr\u00e9er :<\/p><ul><li>\u00ab <em>L\u2019entreprise remplit les conditions cumulatives mentionn\u00e9es au I (R\u00e9aliser des investissements dans une des 4 cat\u00e9gories, ne pas avoir r\u00e9alis\u00e9 de transfert d\u2019activit\u00e9s identiques en dehors du territoire national dans les deux ans ; ne pas transf\u00e9rer l\u2019activit\u00e9 en dehors du territoire national pendant cinq ans (trois ans pour les PME) ; Respecter les obligations d\u00e9claratives en mati\u00e8re comptable et fiscale)\u00a0\u00bb<\/em> ;<\/li><li>\u00ab <em>Le plan d\u2019investissement s\u2019inscrit dans le cadre d\u2019une ou de plusieurs op\u00e9rations mentionn\u00e9es au II (batteries, la production d&rsquo;\u00e9olien, de panneaux solaires et de pompes \u00e0 chaleur)\u00a0<\/em>\u00bb ;<\/li><li>\u00ab <em>Les \u00e9l\u00e9ments fournis \u00e0 l\u2019appui de la demande d\u2019agr\u00e9ment sont de nature \u00e0 faire regarder le plan d\u2019investissement comme \u00e9conomiquement viable.<\/em> \u00bb<\/li><\/ul><p>Pour obtenir l&rsquo;agr\u00e9ment, il faudra d\u00e9poser un dossier pr\u00e9cisant :<\/p><ul><li>Une pr\u00e9sentation g\u00e9n\u00e9rale de la soci\u00e9t\u00e9 et de la demande<\/li><li>Une pr\u00e9sentation compl\u00e8te du projet d&rsquo;investissement et viabilit\u00e9 du plan d&rsquo;investissement<\/li><li>L&rsquo;int\u00e9r\u00eat environnemental et les engagements<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c04b814 e-con-full e-flex e-con e-parent\" data-id=\"c04b814\" 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-4e3491f e-flex e-con-boxed e-con e-parent\" data-id=\"4e3491f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-cbcdfa8 e-con-full e-flex e-con e-parent\" data-id=\"cbcdfa8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a19b884 elementor-widget elementor-widget-heading\" data-id=\"a19b884\" 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\">Pour aller plus loin sur le C3IV, inscrivez-vous d\u00e8s maintenant \u00e0 notre webinar de la\u00a0rentr\u00e9e sur la LoF 2024 !<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60c6ca1 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"60c6ca1\" 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\t<a href=\"https:\/\/group-gac.com\/loi-de-finances-2024-transition-energetique-des-entreprises\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"432\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Maillage-site-768x432.png\" class=\"attachment-medium_large size-medium_large wp-image-192693\" alt=\"Comment la Loi de finances 2024 acc\u00e9l\u00e9rera la transition \u00e9nerg\u00e9tique des entreprises ?\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Maillage-site-768x432.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Maillage-site-300x169.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Maillage-site-1030x579.png 1030w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Maillage-site-1536x864.png 1536w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Maillage-site-18x10.png 18w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Maillage-site.png 1920w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\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\t\t<div class=\"elementor-element elementor-element-6fd4ed5 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"6fd4ed5\" 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-sm\" href=\"https:\/\/group-gac.com\/loi-de-finances-2024-transition-energetique-des-entreprises\/\">\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\">S'inscrire au webinar<\/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 class=\"elementor-element elementor-element-7a8e189 elementor-widget elementor-widget-text-editor\" data-id=\"7a8e189\" 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>En pratique, comment vous faire agr\u00e9er au C3IV ?\u00a0\u00a0<\/strong><\/p><p>Le service d\u2019examen des agr\u00e9ments est d\u00e9sormais ouvert. Les <strong>entreprises peuvent d\u00e9poser un dossier de demande \u00e0 l\u2019adresse suivante : <\/strong><a href=\"mailto:c3iv@dgfip.finances.gouv.fr\"><strong>c3iv@dgfip.finances.gouv.fr<\/strong><\/a>. En cas de travaux de construction immobili\u00e8re, la demande d\u2019agr\u00e9ment devrait \u00eatre pr\u00e9alable au d\u00e9but des travaux.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1aa213a elementor-widget elementor-widget-text-editor\" data-id=\"1aa213a\" 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>Les dossiers seront examin\u00e9s par :<\/p><ul><li>la Direction g\u00e9n\u00e9rale des Entreprises (DGE) en collaboration avec<\/li><li>la Direction g\u00e9n\u00e9rale des Finances publiques (DGFIP) et<\/li><li>l&rsquo;Agence de l&rsquo;environnement et de la ma\u00eetrise de l&rsquo;\u00e9nergie (ADEME).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e49e7e elementor-widget elementor-widget-image\" data-id=\"8e49e7e\" 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 decoding=\"async\" width=\"896\" height=\"223\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Logos-C3IV.png\" class=\"attachment-large size-large wp-image-180783\" alt=\"Les dossiers du C3IV seront examin\u00e9s par\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Logos-C3IV.png 896w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Logos-C3IV-300x75.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Logos-C3IV-768x191.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Logos-C3IV-18x4.png 18w\" sizes=\"(max-width: 896px) 100vw, 896px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d271f45 e-flex e-con-boxed e-con e-parent\" data-id=\"d271f45\" 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-a55f581 elementor-widget elementor-widget-heading\" data-id=\"a55f581\" 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\">Article r\u00e9dig\u00e9 par <\/p>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-97c23df e-con-full e-flex e-con e-parent\" data-id=\"97c23df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e5f39c elementor-widget elementor-widget-image\" data-id=\"2e5f39c\" 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 loading=\"lazy\" decoding=\"async\" width=\"140\" height=\"148\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Alex-Prouveur-1.png\" class=\"attachment-medium size-medium wp-image-180799\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Alex-Prouveur-1.png 140w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/12\/Alex-Prouveur-1-11x12.png 11w\" sizes=\"(max-width: 140px) 100vw, 140px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e1b31ab e-con-full e-flex e-con e-parent\" data-id=\"e1b31ab\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7bd2076 elementor-widget elementor-widget-heading\" data-id=\"7bd2076\" 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\">Alex PROUVEUR<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90f36c1 elementor-widget elementor-widget-heading\" data-id=\"90f36c1\" 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\">Consultant fiscaliste de l\u2019innovation<\/p>\t\t\t\t<\/div>\n\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-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-5a61240 elementor-widget elementor-widget-spacer\" data-id=\"5a61240\" 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-560098b elementor-widget elementor-widget-heading\" data-id=\"560098b\" 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\">Vous souhaitez \u00e9changer avec des experts du dispositif C3IV pour pr\u00e9parer votre agr\u00e9ment et votre d\u00e9claration ?<\/h3>\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:600px;\"><\/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=\"accompagnement\"><\/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-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 202.9 233\"><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path d=\"M90.4,128.9l-.2-32.4.2-64.2L146.3,0,202,31.9V97.8l-27.1,15-21.6-12.5,27.6-15.2.1-39.9L146.4,25.3l-34.6,20-.1,39.9.1,31Z\" style=\"fill:#3687c4\"><\/path><path d=\"M119.2,88l28.2,16.1,55.5,32.3v64.5L147.3,233l-57-32.9V168.4l21.9-12.6-.4,32.5,34.5,20,34.5-20v-40l-34.5-20-26.9-15.4Z\" style=\"fill:#959dab\"><\/path><path d=\"M139.8,132.4l-28,16.4L56.1,180.7.2,148.5,0,84.3,57,51.4,84.1,67.7V92.8L56.6,77.1,22,97.2v38.5l34.6,20,34.6-19.9L118,120.2Z\" style=\"fill:#232954\"><\/path><path 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=\"center\">D\u00e9couvrez notre accompagnement d\u00e9di\u00e9 \u00e0 la s\u00e9curisation de votre cr\u00e9dit d\u2019imp\u00f4t (CIR, CII, CICo) ou de votre demande de statut 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\" data-settings=\"{&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.025,&quot;sizes&quot;:[]},&quot;animation&quot;:&quot;fadeIn&quot;,&quot;_transform_scale_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t<a class=\"elementor-element elementor-element-8572247 e-con-full e-flex e-con e-parent\" data-id=\"8572247\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjEyNzcxNyIsInRvZ2dsZSI6ZmFsc2V9\">\n\t\t\t\t<div class=\"elementor-element 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>Find out all you need to know about the new tax incentive for green industry and decarbonization: C3IV.<\/p>","protected":false},"author":43,"featured_media":180745,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"C3IV : nouveau dispositif fiscal pour l\u2019industrie verte","_seopress_titles_desc":"D\u00e9couvrez tout ce que vous devez savoir sur le nouveau dispositif fiscal en faveur de l\u2019industrie verte et de la d\u00e9carbonation : le 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