{"id":202824,"date":"2024-01-15T14:13:31","date_gmt":"2024-01-15T13:13:31","guid":{"rendered":"https:\/\/group-gac.com\/?p=202824"},"modified":"2024-01-16T09:55:40","modified_gmt":"2024-01-16T08:55:40","slug":"eligibilite-cir-depenses-internes-propriete-intellectuelle","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/eligibility-cir-internal-expenditure-intellectual-property\/","title":{"rendered":"Eligibility of in-house intellectual property expenditure for the CIR"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"202824\" class=\"elementor elementor-202824\" 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<div class=\"elementor-element elementor-element-1b8fab1 e-con-full e-flex e-con e-child\" data-id=\"1b8fab1\" data-element_type=\"container\" data-e-type=\"container\">\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>The Paris Administrative Court of Appeal (Cour administrative d'appel de Paris, November 24, 2023, Soci\u00e9t\u00e9 TDF) has accepted that a company which <em>\"includes an \"intellectual property\" service&nbsp;<\/em><em style=\"text-align: var(--text-align); color: var( --e-global-color-astglobalcolor1 ); font-size: 1.5rem;\">&quot;&nbsp;<\/em><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); color: var( --e-global-color-astglobalcolor1 );\">of <\/span><strong style=\"font-style: inherit; text-align: var(--text-align); color: var( --e-global-color-astglobalcolor1 );\">value expenses incurred by the company in connection with the acquisition and maintenance of patents<\/strong><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); color: var( --e-global-color-astglobalcolor1 );\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b09917 elementor-widget elementor-widget-heading\" data-id=\"6b09917\" 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\">Which companies are concerned? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dcdee24 elementor-widget elementor-widget-text-editor\" data-id=\"dcdee24\" 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 soon as the company<\/p><ul><li><em>\"includes an intellectual property department <\/em>and<\/li><li>it <em>\"is also likely to incur expenses in connection with patent acquisition or maintenance operations that it carries out itself. Expenses incurred by the company in connection with such activities are likely to fall within the scope of the provisions of e of II of article 244 quater B of the French General Tax Code\".<\/em><\/li><\/ul><p>In this case law, the Court specifies that the <strong>presentation of sufficiently detailed proof could make internal expenses incurred in connection with patent acquisition and maintenance eligible.<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-da369f7 e-con-full e-flex e-con e-child\" data-id=\"da369f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89421c9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"89421c9\" 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-1afba69 e-con-full e-flex e-con e-child\" data-id=\"1afba69\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7828f5d elementor-widget elementor-widget-text-editor\" data-id=\"7828f5d\" 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.dalloz.fr\/documentation\/Document?id=CAA_PARIS_2023-11-24_21PA06576\">Paris Administrative Court of Appeal - 9th Chamber November 24, 2023 \/ n\u00b0 21PA06576<\/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\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\">Are you wondering whether your intellectual property expenditure is eligible for the CIR? Ask our experts:<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ebc9d4 e-con-full e-flex e-con e-child\" 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 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