{"id":202838,"date":"2024-01-15T14:49:32","date_gmt":"2024-01-15T13:49:32","guid":{"rendered":"https:\/\/group-gac.com\/?p=202838"},"modified":"2024-09-20T11:49:15","modified_gmt":"2024-09-20T09:49:15","slug":"guide-cir-du-mesr-2023","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/mesr-2023-cir-guide\/","title":{"rendered":"Guide CIR du MESR 2023 : nouvelles recommandations pour constituer le dossier justificatif et pr\u00e9cisions sur les agr\u00e9ments"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"202838\" class=\"elementor elementor-202838\" 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>Le mill\u00e9sime 2023 du Guide CIR du Minist\u00e8re de l\u2019Enseignement Sup\u00e9rieur et de la Recherche (MESR), a \u00e9t\u00e9 publi\u00e9 en fin d\u2019ann\u00e9e 2023, dans le cadre de la politique du gouvernement visant \u00e0 encourager l&rsquo;innovation et la recherche en France.<\/p><p>Le Guide CIR 2023 est un <strong>support \u00e9labor\u00e9 conjointement par le MESR et les services de l\u2019administration fiscale<\/strong>. Bien qu\u2019il n\u2019ait <strong>pas de valeur l\u00e9gale ou r\u00e8glementaire<\/strong>, il apporte des <strong>pr\u00e9cisions int\u00e9ressantes sur l\u2019interpr\u00e9tation par le minist\u00e8re des dispositions li\u00e9es au Cr\u00e9dit d\u2019Imp\u00f4t Recherche <\/strong>(CIR).\u00a0<\/p><p>Sur la forme, cette nouvelle \u00e9dition se veut intuitive. Le support se modernise gr\u00e2ce \u00e0 l\u2019addition de QR Code qui permettent de naviguer simplement entre les diff\u00e9rents supports auxquels fait r\u00e9f\u00e9rence le guide (BOFIP, formulaires, liens vers des sites officiels&#8230;).<\/p><p>Sur le fond, le Guide CIR 2023 nous apporte <strong>des pr\u00e9cisions sur la partie d\u00e9di\u00e9e aux agr\u00e9ments<\/strong> ainsi que <strong>des recommandations pour la constitution des dossiers justificatifs<\/strong>.<\/p><p>Nos experts en fiscalit\u00e9 de l\u2019innovation ont analys\u00e9 ces diff\u00e9rents points du Guide CIR 2023 ainsi que les subtilit\u00e9s du texte.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-31e6fc4 e-con-full e-flex e-con e-child\" data-id=\"31e6fc4\" 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-2654b5c elementor-widget elementor-widget-table-of-contents\" data-id=\"2654b5c\" 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\tSommaire de l'article :\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__2654b5c\" 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\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\">Activit\u00e9s de R&amp;D \u00e9ligibles : quelles sont les recommandations du Guide CIR 2023 ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38237dc elementor-widget elementor-widget-heading\" data-id=\"38237dc\" 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\">D\u00e9finition de l\u2019activit\u00e9 R&amp;D et les crit\u00e8res du Manuel de Frascati<\/h3>\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>De maigres pr\u00e9cisions relatives aux cinq crit\u00e8res du Manuel de Frascati font leur apparition dans le Guide CIR 2023. Les crit\u00e8res de ce manuel permettent de qualifier une activit\u00e9 de R&amp;D (Recherche et D\u00e9veloppement).<\/p><p>Le Guide CIR 2023 du MESR d\u00e9finit en quelques mots chacun des cinq crit\u00e8res :<\/p><ul><li>La <strong>nouveaut\u00e9<\/strong> est d\u00e9finie comme <em>\u00ab\u00a0viser \u00e0 obtenir des r\u00e9sultats nouveaux\u00a0\u00bb<\/em><\/li><li>La <strong>cr\u00e9ativit\u00e9<\/strong> doit <em>\u00ab\u00a0reposer sur des notions et hypoth\u00e8ses originales et non \u00e9videntes\u00a0\u00bb<\/em><\/li><li>L\u2019<strong>incertitude<\/strong> doit <em>\u00ab\u00a0rev\u00eatir un caract\u00e8re incertain sur le r\u00e9sultat final\u00a0\u00bb<\/em><\/li><li>La <strong>syst\u00e9maticit\u00e9<\/strong> doit <em>\u00ab\u00a0s\u2019inscrire dans une planification et une budg\u00e9tisation\u00a0\u00bb<\/em><\/li><li>La <strong>transf\u00e9rabilit\u00e9<\/strong> doit\u00a0<em>\u00ab\u00a0d\u00e9boucher sur des r\u00e9sultats qu\u2019il est possible de reproduire\u00a0\u00bb.<\/em><\/li><\/ul><p>Bien que ces pr\u00e9cisions n\u2019apportent que peu d\u2019informations, elles ont le m\u00e9rite de <strong>pr\u00e9ciser un peu plus les attentes du minist\u00e8re<\/strong>. Nous regrettons le manque d\u2019illustration de chacun des crit\u00e8res.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39b300b elementor-widget elementor-widget-heading\" data-id=\"39b300b\" 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\">Documentation indispensable des indicateurs de R&amp;D<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0d6aa1 elementor-widget elementor-widget-text-editor\" data-id=\"e0d6aa1\" 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>Cette \u00e9dition du Guide CIR 2023 ajoute un encadr\u00e9 pour pr\u00e9ciser ce qu\u2019il entend par indicateurs de R&amp;D\u00a0:<\/p><p><em>\u00ab\u00a0Lorsque l\u2019op\u00e9ration de R&amp;D a donn\u00e9 lieu \u00e0 une action pouvant \u00eatre consid\u00e9r\u00e9e comme un indicateur de recherche, celle-ci doit \u00eatre d\u00e9montr\u00e9e dans le dossier justificatif par un r\u00e9sum\u00e9 succinct ou des liens internet (vers un projet europ\u00e9en, une base de donn\u00e9es de brevets, un acte de colloque des proceedings, etc.) ou un document joint en annexe (publication en format PDF, contrat CIFRE, contrat de collaboration de\u00a0recherche, contrat ANR, etc.)\u00a0\u00bb.<\/em><\/p><p>Le minist\u00e8re souhaite ainsi que <strong>les indicateurs de R&amp;D soient document\u00e9s et non simplement cit\u00e9s dans les dossiers justificatifs<\/strong>.<\/p><p>A titre d\u2019exemple\u00a0: Publication internationale (indicateur fort) &gt; Projet en collaboration avec un sous-traitant agr\u00e9\u00e9 (indicateur faible\/moyen)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cdccd5 elementor-widget elementor-widget-heading\" data-id=\"6cdccd5\" 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\">Elargissement de la notion de \u00ab d\u00e9veloppement \u00e0 titre exp\u00e9rimental \u00bb<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-655c149 elementor-widget elementor-widget-text-editor\" data-id=\"655c149\" 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>En ce qui concerne les productions \u00e0 titre d\u2019essai, le mill\u00e9sime 2023 du Guide CIR ajoute que\u00a0:<\/p><p><em>\u00ab\u00a0Les travaux consistant \u00e0 r\u00e9aliser une transposition industrielle sur une installation-pilote d\u00e9di\u00e9e ou sur une ligne de production temporairement affect\u00e9e au projet peuvent constituer des activit\u00e9s de R&amp;D.\u00a0\u00bb<\/em><\/p><p>Cette pr\u00e9cision a le m\u00e9rite <strong>d\u2019\u00e9largir la notion de\u00a0\u00ab\u00a0d\u00e9veloppement \u00e0 titre exp\u00e9rimental\u00a0\u00bb<\/strong>. Cela pourrait permettre d\u2019\u00e9largir <strong>le spectre des activit\u00e9s valorisables dans le cadre du d\u00e9veloppement exp\u00e9rimental et de fa\u00e7on plus large au cr\u00e9dit d\u2019imp\u00f4t<\/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-9cd517b e-con-full e-flex e-con e-child\" data-id=\"9cd517b\" 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-abf4dbb e-flex e-con-boxed e-con e-child\" data-id=\"abf4dbb\" 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-573ce4c e-flex e-con-boxed e-con e-child\" data-id=\"573ce4c\" 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-da28a64 elementor-widget elementor-widget-heading\" data-id=\"da28a64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Vous souhaitez d\u2019avantage s\u00e9curiser votre d\u00e9claration CIR pour en faire un levier de financement de votre innovation de mani\u00e8re durable ? C\u2019est le moment d\u2019\u00e9changer avec nos experts, prenez rendez-vous ! \n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c062889 btn-calendly elementor-widget elementor-widget-html\" data-id=\"c062889\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- D\u00e9but de widget de lien Calendly -->\r\n<link href=\"https:\/\/assets.calendly.com\/assets\/external\/widget.css\" rel=\"stylesheet\">\r\n<script src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" type=\"text\/javascript\" async><\/script>\r\n<a href=\"\" onclick=\"Calendly.initPopupWidget({url: 'https:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca'});return false;\">R\u00e9server un rendez-vous<\/a>\r\n<!-- Fin de widget de lien Calendly -->\t\t\t\t<\/div>\n\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>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfd2688 elementor-widget elementor-widget-spacer\" data-id=\"bfd2688\" 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-b751876 elementor-widget elementor-widget-heading\" data-id=\"b751876\" 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\">Justification des d\u00e9penses de personnel : le Guide CIR 2023 mentionne l\u2019importance des CV et temps pass\u00e9s par op\u00e9ration R&amp;D<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0784f38 elementor-widget elementor-widget-text-editor\" data-id=\"0784f38\" 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 minist\u00e8re pr\u00e9cise les donn\u00e9es attendues dans le dossier justificatif des entreprises au sujet des conditions d\u2019\u00e9ligibilit\u00e9 du personnel pour chaque op\u00e9ration.<\/p><p>Ces donn\u00e9es sont <strong>pr\u00e9sent\u00e9es en annexe du Guide CIR 2023<\/strong>\u00a0:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2b7534 elementor-widget elementor-widget-image\" data-id=\"e2b7534\" 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=\"605\" height=\"246\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/01\/Actu-fiscale.png\" class=\"attachment-large size-large wp-image-202868\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/01\/Actu-fiscale.png 605w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/01\/Actu-fiscale-300x122.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/01\/Actu-fiscale-18x7.png 18w\" sizes=\"(max-width: 605px) 100vw, 605px\" \/>\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-1ac26f5 elementor-widget elementor-widget-text-editor\" data-id=\"1ac26f5\" 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>En plus d\u2019<strong>identifier pr\u00e9cis\u00e9ment le personnel<\/strong>, le minist\u00e8re demande de <strong>d\u00e9crire le r\u00f4le de chacun dans l\u2019op\u00e9ration de R&amp;D<\/strong> (comp\u00e9tences, t\u00e2ches scientifiques et techniques pr\u00e9cis\u00e9ment accomplies pour participer \u00e0 la lev\u00e9e des verrous). Il est \u00e9galement <strong>indispensable de pourvoir fournir, pour chaque demande de l\u2019administration, tous les justificatifs n\u00e9cessaires<\/strong> (<strong>dipl\u00f4mes, CV<\/strong> <strong>et fiches de poste<\/strong>).<\/p><p>Dans le Guide CIR 2023, il est pr\u00e9cis\u00e9 qu\u2019il faudra justifier, en plus\u00a0:<\/p><ul><li><strong>le dipl\u00f4me le plus \u00e9lev\u00e9 avec l\u2019ann\u00e9e d\u2019obtention et l\u2019\u00e9tablissement qui l\u2019a d\u00e9livr\u00e9<\/strong><\/li><li><strong>la fiche de poste associ\u00e9e \u00e0 la fonction occup\u00e9e<\/strong><\/li><li><strong>le temps pass\u00e9 sur l\u2019op\u00e9ration R&amp;D<\/strong><\/li><\/ul><p>Certains de ces \u00e9l\u00e9ments \u00e9taient d\u00e9j\u00e0 demand\u00e9s, mais dans la synth\u00e8se de calcul propos\u00e9e par le MESR.<\/p><p><strong>Cette granularit\u00e9 s\u2019inscrit dans la continuit\u00e9 des contr\u00f4les fiscaux que nous avons suivi ces derniers temps.<\/strong> L\u2019accent est mis sur le r\u00f4le de chaque employ\u00e9. Il faut \u00eatre en mesure de cerner la contribution r\u00e9elle de chacun des salari\u00e9s aux travaux de R&amp;D. Cette contribution doit \u00eatre en ad\u00e9quation avec la fonction, le r\u00f4le ainsi que le dipl\u00f4me de la personne.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6fc731c e-con-full e-flex e-con e-child\" data-id=\"6fc731c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad54197 elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"ad54197\" 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\/plugins\/elementor\/assets\/images\/placeholder.png);\" role=\"img\" aria-label=\"\"><\/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-cta__image\">\n\t\t\t\t\t\t<img decoding=\"async\" width=\"483\" height=\"161\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/01\/Image1.png\" class=\"attachment-full size-full wp-image-203212\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/01\/Image1.png 483w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/01\/Image1-300x100.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/01\/Image1-18x6.png 18w\" sizes=\"(max-width: 483px) 100vw, 483px\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tAvez-vous pens\u00e9 \u00e0 vous \u00e9quiper d\u2019un outil de suivi des temps et activit\u00e9s R&amp;D pour vos \u00e9quipes ?\t\t\t\t\t<\/h3>\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\tD\u00e9couvrez MyInnoTime, notre solution digitale sp\u00e9cifiquement d\u00e9velopp\u00e9e pour comptabiliser simplement les temps pass\u00e9s par votre personnel R&amp;D et s\u00e9curiser votre CIR !\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-md\" href=\"https:\/\/group-gac.com\/service\/solution-de-gestion-des-temps-et-activites\/\">\n\t\t\t\t\t\tD\u00e9couvrir l'outil myinnotime\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<div class=\"elementor-element elementor-element-b5e094b elementor-widget elementor-widget-heading\" data-id=\"b5e094b\" 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\">Positionnement du Guide CIR 2023 sur les pr\u00eats \u00e0 taux z\u00e9ro <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e14729 elementor-widget elementor-widget-text-editor\" data-id=\"9e14729\" 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 nouveau Guide CIR 2023 supprime le paragraphe relatif \u00e0 la Jurisprudence de la CAA de Marseille du 17\/11\/2019, n\u00b017MA00208, qui consid\u00e8re que les pr\u00eats \u00e0 taux z\u00e9ro (PTZ) pour l\u2019innovation accord\u00e9s par Bpifrance (anciennement OSEO) constituent des subventions publiques.<\/p><p>N\u00e9anmoins, il est pr\u00e9cis\u00e9 que la position du minist\u00e8re qui consiste \u00e0 <strong>exiger la d\u00e9duction du PTZ du CIR du contribuable reste inchang\u00e9e<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e8b4ef elementor-widget elementor-widget-heading\" data-id=\"0e8b4ef\" 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\">Quand d\u00e9clarer votre CIR 2023 ? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fa47f5 elementor-widget elementor-widget-text-editor\" data-id=\"8fa47f5\" 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>Cette ann\u00e9e les entreprises devront <strong>d\u00e9poser leur d\u00e9claration de CIR 2023 jusqu\u2019au 3 mai 2024<\/strong>.<\/p><p>Ainsi, pour une entreprise ayant un exercice ouvert entre le 1er janvier 2023 et le 31 d\u00e9cembre 2023\u00a0:<\/p><p><em>\u00ab le CIR est calcul\u00e9 sur l\u2019ann\u00e9e civile ind\u00e9pendamment de l\u2019exercice fiscal de l\u2019entreprise. L\u2019entreprise d\u00e9posera sa d\u00e9claration de CIR de l\u2019ann\u00e9e 2023 en m\u00eame temps\u00a0: <\/em><\/p><ul><li><em>Que la d\u00e9claration de son r\u00e9sultat pour les entreprises individuelle, au plus tard au 3 mai 2024<\/em><\/li><li><em>Que son relev\u00e9 de solde pour les entreprises soumises \u00e0 l\u2019IS, au plus tard le 15 mai 2024.\u00a0\u00bb<\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d0d739 elementor-widget elementor-widget-heading\" data-id=\"4d0d739\" 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\">Rappel des modalit\u00e9s de contr\u00f4le du CIR <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f4dd63 elementor-widget elementor-widget-heading\" data-id=\"6f4dd63\" 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\">Demande d\u2019information du MESR et d\u00e9lai de r\u00e9ponse<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a366d46 elementor-widget elementor-widget-text-editor\" data-id=\"a366d46\" 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 Guide CIR 2023 du MESR rappelle que le remboursement du CIR ne vaut pas validation de celui-ci. Et pr\u00e9cise que <strong>\u00ab\u00a0sans saisine du MESR, la validation du caract\u00e8re R&amp;D des travaux n\u2019est pas av\u00e9r\u00e9e.\u00a0\u00bb<\/strong><\/p><p>Le guide indique au sujet de l\u2019instruction par le MESRI sur le fait que\u00a0:<\/p><p><em>\u00a0\u00ab\u00a0Les services du minist\u00e8re de l\u2019Enseignement sup\u00e9rieur et de la recherche, avant r\u00e9daction de l\u2019avis final, peuvent adresser \u00e0 la soci\u00e9t\u00e9 contr\u00f4l\u00e9e une demande d\u2019informations compl\u00e9mentaires \u00e0 laquelle celle-ci doit r\u00e9pondre dans un d\u00e9lai de trente jours. Si les \u00e9l\u00e9ments fournis par l\u2019entreprise en r\u00e9ponse \u00e0 cette demande ne permettent pas de mener l\u2019expertise \u00e0 bien, l\u2019agent charg\u00e9 du contr\u00f4le peut envoyer \u00e0 l\u2019entreprise contr\u00f4l\u00e9e une seconde demande d\u2019informations \u00e0 laquelle celle-ci<strong> doit r\u00e9pondre dans un d\u00e9lai de trente jours.\u00a0\u00bb <\/strong><\/em><\/p><p>Le pr\u00e9c\u00e9dent guide ne pr\u00e9voyait pas de d\u00e9lai. <strong>Nous vous conseillons d\u2019\u00e9laborer votre dossier au fil de l\u2019eau afin d\u2019anticiper ces demandes et respecter ces d\u00e9lais. <\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7511794 elementor-widget elementor-widget-heading\" data-id=\"7511794\" 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\">Dossier technique \u00e0 fournir en cas de demande de l\u2019administration fiscale<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96e3d3c elementor-widget elementor-widget-text-editor\" data-id=\"96e3d3c\" 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 minist\u00e8re supprime la mention qui pr\u00e9voyait que les documents techniques pouvaient \u00eatre r\u00e9dig\u00e9s en anglais. Le guide pr\u00e9voit d\u00e9sormais cette possibilit\u00e9 \u00e0 titre exceptionnel avec l\u2019accord du MESR, de plus pour les annexes en langue \u00e9trang\u00e8re (contrats par exemple) une traduction pourra \u00eatre demand\u00e9e. Ainsi <strong>les documents techniques devront \u00eatre r\u00e9dig\u00e9s en fran\u00e7ais sauf cas exceptionnel<\/strong>.<\/p><p>Ce retrait peut s\u2019expliquer par une volont\u00e9 de faciliter les traitements des dossiers. Nous noterons cependant que <strong>les \u00e9tats de l\u2019art demand\u00e9s aux entreprises doivent se fonder sur l\u2019int\u00e9gralit\u00e9 des connaissances internationales<\/strong>. \u00a0Il n\u2019est pas impossible que lors de traduction de textes, d\u2019\u00e9tudes, d\u2019articles des \u00e9l\u00e9ments techniques perdent en clart\u00e9 voir perdent leurs sens.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84d62ab elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"84d62ab\" 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\/plugins\/elementor\/assets\/images\/placeholder.png);\" role=\"img\" aria-label=\"\"><\/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-cta__image\">\n\t\t\t\t\t\t<img decoding=\"async\" width=\"1000\" height=\"500\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/01\/idexlab-new-logo.png\" class=\"attachment-full size-full wp-image-203213\" alt=\"MyInnoTime\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/01\/idexlab-new-logo.png 1000w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/01\/idexlab-new-logo-300x150.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/01\/idexlab-new-logo-768x384.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/01\/idexlab-new-logo-18x9.png 18w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tVous rencontrez des difficult\u00e9s pour constituer votre \u00e9tat de l\u2019art ? C\u2019est pourtant le point qui est le plus souvent challeng\u00e9 par l\u2019administration fiscale en cas de contr\u00f4le du dossier technique.\t\t\t\t\t<\/h3>\n\t\t\t\t\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-md\" href=\"https:\/\/group-gac.com\/service\/idexlab-open-innovation\/\">\n\t\t\t\t\t\tD\u00e9couvrez la plateforme ideXlab by G.A.C. Group qui vous facilitera cette t\u00e2che !\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<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0ba399 elementor-widget elementor-widget-heading\" data-id=\"d0ba399\" 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\">Rencontre et compl\u00e9ment d\u2019information<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b36ee2 elementor-widget elementor-widget-text-editor\" data-id=\"7b36ee2\" 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 le cadre d\u2019un contr\u00f4le fiscal, les services du minist\u00e8re indiquent qu\u2019ils peuvent organiser une rencontre avec l\u2019entreprise et qu\u2019au pr\u00e9alable le service peut adresser un pr\u00e9-rapport pour mieux pr\u00e9parer les <strong>\u00e9changes <em>\u00ab\u00a0et ensuite fournir des compl\u00e9ments d\u2019information<\/em><\/strong><em>. Si au terme de l\u2019expertise scientifique, l\u2019entreprise n\u2019a pas fourni les justificatifs permettant d\u2019appr\u00e9cier les travaux de R&amp;D et les d\u00e9penses qui lui sont consacr\u00e9es, les agents du MESR constatent que l\u2019affection des d\u00e9penses n\u2019est pas justifi\u00e9e. <strong>Un avis d\u00e9finitif, consultatif, sera notifi\u00e9 \u00e0 l\u2019entreprise ainsi qu\u2019\u00e0 l\u2019administration fiscale, seule comp\u00e9tente pour en tirer toutes les cons\u00e9quences utiles.\u00a0\u00bb<\/strong><\/em><\/p><p>Il appartient donc \u00e0 l\u2019administration une fois l\u2019avis re\u00e7u de tirer les conclusion de l\u2019avis du MESR.<\/p><p>Dans son Guide CIR 2023, le minist\u00e8re <em>\u00ab\u00a0<strong>appelle l\u2019attention des entreprises sur la n\u00e9cessit\u00e9 de d\u00e9crire scientifiquement l\u2019op\u00e9ration de R&amp;D<\/strong>\u00a0\u00bb.<\/em> Le guide pr\u00e9cise par ailleurs, qu\u2019<strong>il ne faut pas s\u2019en tenir \u00e0 une approche commerciale du projet de l\u2019entreprise <\/strong>ainsi la soci\u00e9t\u00e9 devra\u00a0:<\/p><p><em>\u00ab\u00a0Identifier et justifier pr\u00e9cis\u00e9ment le verrou scientifique ou technique de l\u2019op\u00e9ration de R&amp;D, sa d\u00e9marche scientifique et les r\u00e9sultats escompt\u00e9s. Elle d\u00e9crira par ailleurs le r\u00f4le pr\u00e9cis de chacun des personnels engag\u00e9s dans l\u2019op\u00e9ration de R&amp;D ainsi que les mat\u00e9riels et \u00e9quipements utilis\u00e9s.\u00a0\u00bb<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87cbff5 elementor-widget elementor-widget-heading\" data-id=\"87cbff5\" 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\">Quid des rescrits Jeune Entreprise Innovante dans le Guide CIR 2023 ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7efe8c1 elementor-widget elementor-widget-heading\" data-id=\"7efe8c1\" 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\">Dossier \u00e0 fournir en cas de rescrit<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-989e51f elementor-widget elementor-widget-text-editor\" data-id=\"989e51f\" 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>A propos du dossier, le minist\u00e8re fait table rase de la pr\u00e9c\u00e9dente \u00e9num\u00e9ration que l\u2019on pouvait retrouver en 2022. Dor\u00e9navant le minist\u00e8re <em>\u00ab\u00a0appelle l\u2019attention des entreprises sur <strong>la n\u00e9cessit\u00e9 de d\u00e9crire scientifiquement l\u2019op\u00e9ration de R&amp;D car elle sera examin\u00e9e par les experts scientifiques ind\u00e9pendants qu\u2019il mandate. Il ne faut donc pas s\u2019en tenir \u00e0 une approche commerciale du projet de l\u2019entreprise<\/strong>\u00a0\u00bb<\/em>. Le guide renvoie ensuite au Bulletin Officiel des Imp\u00f4ts pour obtenir et se conformer au mod\u00e8le.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-302319d elementor-widget elementor-widget-heading\" data-id=\"302319d\" 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\">Champ d\u2019application<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfb44b2 elementor-widget elementor-widget-text-editor\" data-id=\"bfb44b2\" 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>Deux pr\u00e9cisions ont fait leur apparition dans le mill\u00e9sime 2023\u00a0:<\/p><ol><li><em>\u00ab L\u2019avis scientifique rendu par le MESR dans le cadre du rescrit JEI ne vaut pas validation de tous les travaux que l\u2019entreprise pourrait d\u00e9clarer au CIR mais uniquement ceux pr\u00e9sent\u00e9s dans sa demande.<\/em><\/li><li><em style=\"font-weight: inherit; text-align: var(--text-align); color: var( --e-global-color-astglobalcolor1 );\">Une entreprise peut remplir la condition d\u2019une part minimum de d\u00e9penses de recherche 15% et ainsi obtenir le statut JEI sans pouvoir pour autant d\u00e9clarer du CIR si elle ne r\u00e9alise pas en interne des d\u00e9penses de recherche et d\u00e9veloppement.\u00a0\u00bb<\/em><\/li><\/ol><p>La premi\u00e8re remarque n\u2019est pas sans rappeler l\u2019arr\u00eat de la Cour Administrative d\u2019Appel de Nantes (1<sup>\u00e8re<\/sup> chambre du 26\/05\/2023, 21NT03506) o\u00f9 les juges pr\u00e9cisent que l\u2019avis favorable de Bercy \u00e0 l\u2019obtention du statut de JEI ne constitue pas une prise de position formelle sur l\u2019\u00e9ligibilit\u00e9 des travaux au CIR. \u00a0Voir notre pr\u00e9c\u00e9dent article sur le sujet\u00a0: <a href=\"https:\/\/group-gac.com\/obtention-du-statut-jei-eligibilite-cir\/\">L\u2019obtention du statut JEI n\u2019assure pas une \u00e9ligibilit\u00e9 certaine au CIR des travaux r\u00e9alis\u00e9s<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f39aa8 elementor-widget elementor-widget-heading\" data-id=\"7f39aa8\" 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\">Refonte des modalit\u00e9s li\u00e9es \u00e0 l\u2019obtention de l\u2019agr\u00e9ment CIR <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c5a29d elementor-widget elementor-widget-text-editor\" data-id=\"5c5a29d\" 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>Cette partie du Guide CIR 2023 a fait l\u2019objet d\u2019une refonte. Le nouveau guide pr\u00e9voit les <strong>modalit\u00e9s attendues pour chaque type de structure<\/strong> (organismes priv\u00e9s, expert individuels, structures particuli\u00e8res, organismes publics).<\/p>\n<p>Il envisage \u00e9galement l\u2019\u00e9ventualit\u00e9 d\u2019un changement de nom (sans changement de n\u00b0 de SIREN) de l\u2019organisme. Dans ce cas il faut adresser une demande au MESR en joignant la copie de l\u2019extrait Kbis confirmant le changement de d\u00e9signation.&nbsp;<\/p>\n<p>Le guide indique que <strong>les organismes qui d\u00e9tiennent un agr\u00e9ment en cours de validit\u00e9 et qui ont fait l\u2019objet d\u2019une fusion, d\u2019absorption, de rachat, ou de transmission universelle du patrimoine (TUP) verront leur agr\u00e9ment devenir caduc<\/strong>.<\/p>\n<p>De plus, le minist\u00e8re n\u2019envisage plus dans sa nouvelle version la possibilit\u00e9 de faire un transfert d\u2019agr\u00e9ment, il indique simplement que l\u2019agr\u00e9ment est d\u00e9livr\u00e9 apr\u00e8s examen du dossier.<\/p>\n<p>Nous relevons \u00e9galement&nbsp;:<\/p>\n<ul>\n<li><strong>Qu\u2019il n\u2019y a pas de calendrier pour les structures particuli\u00e8res. <\/strong><\/li>\n<li><strong>Que l\u2019agr\u00e9ment CIR d\u2019un expert ne lui permet pas de fait d\u2019\u00eatre agr\u00e9\u00e9 au CII<\/strong>.<\/li>\n<\/ul>\n<p>En parcourant le Guide CIR 2023, nous notons que <strong>le minist\u00e8re met un accent tout particulier sur les moyens humains et mat\u00e9riel<\/strong>. Ainsi un expert individuel qui sollicite un agr\u00e9ment doit d\u00e9montrer son r\u00f4le important et ses capacit\u00e9s de recherche.<\/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-160012a e-flex e-con-boxed e-con e-parent\" data-id=\"160012a\" 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-d846149 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d846149\" 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 class=\"elementor-element elementor-element-882f890 elementor-widget elementor-widget-text-editor\" data-id=\"882f890\" 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 id=\"d1e43-1-1\" class=\"oj-doc-ti\"><a href=\"https:\/\/www.enseignementsup-recherche.gouv.fr\/sites\/default\/files\/2023-10\/guide-du-cir-2023-29799.pdf\">Guide du Cr\u00e9dit d&rsquo;Imp\u00f4t Recherche<\/a><\/p><\/li><\/ul>\t\t\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-bdf3ccf e-con-full e-flex e-con e-parent\" data-id=\"bdf3ccf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e50f94c elementor-widget elementor-widget-heading\" data-id=\"e50f94c\" 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 co-r\u00e9dig\u00e9 par :<\/p>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8a8d246 e-con-full e-flex e-con e-child\" data-id=\"8a8d246\" 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-c613b2d e-con-full e-flex e-con e-child\" data-id=\"c613b2d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-00f44e9 elementor-widget elementor-widget-image\" data-id=\"00f44e9\" 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=\"300\" height=\"300\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/SARAH-300x300.png\" class=\"attachment-medium size-medium wp-image-132791\" alt=\"Sarah CHERFI, Consultante Fiscaliste chez G.A.C Group\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/SARAH-300x300.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/SARAH-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/SARAH-12x12.png 12w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/elementor\/thumbs\/SARAH-q5wzxzdu15t27ectd7i5r4s17ezd2j9cul53c486tk.png 500w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/SARAH.png 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\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-1a3e87b e-con-full e-flex e-con e-child\" data-id=\"1a3e87b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-784de2c elementor-widget elementor-widget-heading\" data-id=\"784de2c\" 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\">Sarah CHERFI<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-030200c elementor-widget elementor-widget-heading\" data-id=\"030200c\" 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\">Consultante 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<div class=\"elementor-element elementor-element-b047459 e-con-full e-flex e-con e-child\" data-id=\"b047459\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d0c8c5 elementor-widget elementor-widget-image\" data-id=\"9d0c8c5\" 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=\"107\" height=\"101\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/01\/Maxime-Mancier-e1705315611100.png\" class=\"attachment-medium size-medium wp-image-202886\" alt=\"Maxime MANCIER, Manager Innovation, expert du dispositif CIR\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/01\/Maxime-Mancier-e1705315611100.png 107w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/01\/Maxime-Mancier-e1705315611100-13x12.png 13w\" sizes=\"(max-width: 107px) 100vw, 107px\" \/>\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-1151167 e-con-full e-flex e-con e-child\" data-id=\"1151167\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f43ce4f elementor-widget elementor-widget-heading\" data-id=\"f43ce4f\" 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\">Maxime MANCIER<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b846d9 elementor-widget elementor-widget-heading\" data-id=\"2b846d9\" 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\">Manager Innovation, expert du dispositif CIR<\/p>\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<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-a3e697d elementor-widget elementor-widget-spacer\" data-id=\"a3e697d\" 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-e1b906d elementor-widget elementor-widget-heading\" data-id=\"e1b906d\" 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 challenger vos pratiques quant \u00e0 la gestion de votre cr\u00e9dit d\u2019imp\u00f4t recherche ? Nos experts sont l\u00e0 pour vous accompagner. Prenez d\u00e8s \u00e0 pr\u00e9sent RDV pour un audit gratuit !<\/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:700px;\"><\/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=\"align\">D\u00e9couvrez notre accompagnement d\u00e9di\u00e9 \u00e0 la s\u00e9curisation de votre cr\u00e9dit d\u2019imp\u00f4t (CIR, CII, CICo, C3IV) 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-child\" 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-child\" 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-child\" 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\">Restez inform\u00e9.e des derni\u00e8res actualit\u00e9s fiscales li\u00e9es \u00e0 la fiscalit\u00e9 de l\u2019innovation. <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>The CIR 2023 Guide, drawn up by the MESR and the tax authorities, provides detailed recommendations for compiling the supporting file and details on approvals. Discover the new guidelines for optimizing your Research Tax Credit.<\/p>","protected":false},"author":43,"featured_media":203014,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Analyse du Guide CIR du MESR 2023","_seopress_titles_desc":"Le Guide CIR 2023, \u00e9labor\u00e9 par le MESR et l'administration fiscale, fournit des recommandations d\u00e9taill\u00e9es pour constituer le dossier justificatif et des pr\u00e9cisions sur les agr\u00e9ments. D\u00e9couvrez les nouvelles directives pour optimiser votre Cr\u00e9dit d'Imp\u00f4t Recherche.","_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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[631],"tags":[816],"business_unit":[751],"offre":[883],"secteur":[],"class_list":["post-202838","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-fiscales","tag-cir-cii","business_unit-innovation","offre-cir-cii"],"acf":[],"_links":{"self":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/202838","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/users\/43"}],"replies":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/comments?post=202838"}],"version-history":[{"count":0,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/202838\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media\/203014"}],"wp:attachment":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media?parent=202838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/categories?post=202838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/tags?post=202838"},{"taxonomy":"business_unit","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/business_unit?post=202838"},{"taxonomy":"offre","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/offre?post=202838"},{"taxonomy":"secteur","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/secteur?post=202838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}