{"id":214886,"date":"2024-02-16T13:14:41","date_gmt":"2024-02-16T12:14:41","guid":{"rendered":"https:\/\/group-gac.com\/?p=214886"},"modified":"2025-05-15T14:34:44","modified_gmt":"2025-05-15T12:34:44","slug":"guide-pratique-redaction-du-dossier-technique-pour-justifier-et-securiser-votre-cir-cii","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/a-practical-guide-to-writing-a-technical-file-to-justify-and-secure-your-cir-cii\/","title":{"rendered":"Practical guide: Writing the technical file to justify and secure your CIR \/ CII\u00a0"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"214886\" class=\"elementor elementor-214886\" 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-a777742 elementor-widget elementor-widget-text-editor\" data-id=\"a777742\" 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>With a <strong>annual budget of nearly 7 billion euros<\/strong>Research and innovation tax credits (CIR and CII) represent a major challenge for innovative companies. Visit <strong>auditing departments are increasingly strict about the relevance of the arguments used to prove eligibility for the criteria.<\/strong>.<\/p><p>For guidance, here are the 3 main pitfalls identified by controllers for which a <strong>structured argumentation is necessary to provide admissible evidence and secure your tax credit in the long term<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95a8eec elementor-widget elementor-widget-text-editor\" data-id=\"95a8eec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Going beyond the state of the art<\/strong> for the CIR or <strong>outperform the competition<\/strong> for CII<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f92a61 elementor-widget elementor-widget-text-editor\" data-id=\"8f92a61\" 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>Simply claiming to meet an eligibility criterion is not enough. <strong>important to prove it objectively<\/strong> in :<\/p><ol><li>providing <strong>bibliographical references representative of available knowledge in the field<\/strong> for the CIR: we often talk about the state of the art accessible to the skilled person;<\/li><li>detailing <strong>product characteristics representative of today's market<\/strong> for CII, including competitor names, product names and measurable performance data.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-453d6d7 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"453d6d7\" 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:\/\/finamatic.group-gac.com\/tester-mon-eligibilite\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-share\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M503.691 189.836L327.687 37.851C312.281 24.546 288 35.347 288 56.015v80.053C127.371 137.907 0 170.1 0 322.326c0 61.441 39.581 122.309 83.333 154.132 13.653 9.931 33.111-2.533 28.077-18.631C66.066 312.814 132.917 274.316 288 272.085V360c0 20.7 24.3 31.453 39.687 18.164l176.004-152c11.071-9.562 11.086-26.753 0-36.328z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Check my project's eligibility free of charge with MyCIR<\/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 class=\"elementor-element elementor-element-e7a37b9 elementor-widget elementor-widget-spacer\" data-id=\"e7a37b9\" 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-7c06f21 elementor-widget elementor-widget-text-editor\" data-id=\"7c06f21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Describing the experimental approach<\/strong> (CIR) or <strong>design<\/strong> (CII)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-753cf3a elementor-widget elementor-widget-text-editor\" data-id=\"753cf3a\" 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>In addition to providing the results needed to understand the success - or otherwise - of the project, the <strong>description of the work must above all demonstrate the method used and the approach followed<\/strong>.<\/p><p>This description not only <strong>check the consistency of declared working hours<\/strong>but also <strong>confirm that the company has developed a specific approach that it can capitalize on<\/strong>.<\/p><p>In other words, it proves that the <strong>the path taken required a phase of discovery (for the CIR) or creativity (for the CII)<\/strong>regardless of any differences from what already exists.<\/p><p>It is essential to provide <strong>detailed description of in-house and subcontracted work, the costs of which have been included in the tax credit calculation<\/strong> research and innovation (CIR\/CII). This approach makes it possible to <strong>justify the importance of using an external service provider<\/strong> as part of the company's research and innovation activities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-013b741 e-flex e-con-boxed e-con e-child\" data-id=\"013b741\" 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-db5dba3 e-con-full e-flex e-con e-child\" data-id=\"db5dba3\" 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-6552fee e-flex e-con-boxed e-con e-child\" data-id=\"6552fee\" 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-967a445 e-con-full e-flex e-con e-child\" data-id=\"967a445\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d950f9 elementor-widget elementor-widget-heading\" data-id=\"3d950f9\" 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\">To know more<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-619d219 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"619d219\" 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\/12\/IMAGES-SIMPLES-Articles-events.-1-1030x579.png);\" role=\"img\" aria-label=\"How to justify subcontracting work to secure your CIR \/ CII?\"><\/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\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\tHow to justify subcontracting work to secure your CIR \/ CII?\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\t\n\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=\"https:\/\/group-gac.com\/en\/how-to-justify-subcontracting-work-to-secure-your-cir-cii\/\" target=\"_blank\">\n\t\t\t\t\t\tRead the article\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\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\t\t<div class=\"elementor-element elementor-element-79d36a3 elementor-widget elementor-widget-text-editor\" data-id=\"79d36a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Justify project team involvement<\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac0ba09 elementor-widget elementor-widget-text-editor\" data-id=\"ac0ba09\" 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>When it comes to demonstrating <strong>personnel qualification<\/strong> (CVs, diplomas, job descriptions...) to carry out research or innovation work, it is <strong>essential to be able to relate each team member to the main tasks or jobs described<\/strong>. This shows <strong>how each has made a significant contribution to the project's R&amp;D or innovation process<\/strong>.<\/p><p>To help you in this process, G.A.C. group has developed <strong>l'<\/strong><a href=\"https:\/\/group-gac.com\/en\/service\/time-and-activity-management-solution\/\">MyInnoTime application<\/a> <strong>a to make it easier for you to track days worked by project and by employee.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb6b44d btn-calendly elementor-widget elementor-widget-html\" data-id=\"fb6b44d\" 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\/demander-une-demo-activity'});return false;\">Book a Myinnotime demo<\/a>\r\n<!-- Fin de widget de lien Calendly -->\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b59bd42 e-flex e-con-boxed e-con e-child\" data-id=\"b59bd42\" 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-65755e8 e-con-full e-flex e-con e-child\" data-id=\"65755e8\" 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-31f57dd e-flex e-con-boxed e-con e-child\" data-id=\"31f57dd\" 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-6656c26 e-con-full e-flex e-con e-child\" data-id=\"6656c26\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-04b396a elementor-widget elementor-widget-heading\" data-id=\"04b396a\" 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\">To know more<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0222f2c elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"0222f2c\" 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\/12\/recherche-1030x579.png);\" role=\"img\" aria-label=\"CIR &amp; CII: how to optimize and secure your tax credit?\"><\/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\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\tCIR &amp; CII: how to optimize and secure your tax credit?\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\t\n\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=\"https:\/\/group-gac.com\/en\/cir-cii-personnels-valorisables-secure-your-dimpot-credit\/\" target=\"_blank\">\n\t\t\t\t\t\tRead the article\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\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\t\t<div class=\"elementor-element elementor-element-0a55c05 elementor-widget elementor-widget-text-editor\" data-id=\"0a55c05\" 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>In short, it is essential to <strong>compile a complete, compliant technical file to avoid any risk of challenge from the tax authorities.<\/strong> In fact, whatever the content of subsequent discussions during an audit, the first impression gained from reading the technical file will tend to have a lasting influence, both positive and negative.<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f31b693 e-flex e-con-boxed e-con e-child\" data-id=\"f31b693\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-08f53e9 elementor-widget elementor-widget-spacer\" data-id=\"08f53e9\" 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-12b2435 elementor-widget elementor-widget-text-editor\" data-id=\"12b2435\" 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><span class=\"ui-provider ed bjv bck brs brt bru brv brw brx bry brz bsa bsb bsc bsd bse bsf bsg bsh bsi bsj bsk bsl bsm bsn bso bsp bsq bsr bss bst bsu bsv bsw bsx\" dir=\"ltr\">To find out more about how to structure and organize your sales pitch to secure your declaration, view the<strong> replay of our webinar<\/strong> on the subject :<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9c3e9d elementor-align-center elementor-widget elementor-widget-button\" data-id=\"b9c3e9d\" 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\/en\/webinar-cir-cii-justify-eligibility-projects\/\" target=\"_blank\">\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\">CIR\/CII: How can you effectively justify the eligibility of your projects?<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-457e335 elementor-widget elementor-widget-text-editor\" data-id=\"457e335\" 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>With over 20 years' expertise in the CIR and CII, G.A.C. Group has developed a range of support services to meet your needs and secure your tax credit, making it a sustainable source of financing for your innovation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f5d8ec e-flex e-con-boxed e-con e-child\" data-id=\"1f5d8ec\" 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-e7dbc2a e-con-full e-flex e-con e-child\" data-id=\"e7dbc2a\" 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-6d7df73 e-flex e-con-boxed e-con e-child\" data-id=\"6d7df73\" 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-1236033 e-flex e-con-boxed e-con e-child\" data-id=\"1236033\" 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-447c867 elementor-widget elementor-widget-image\" data-id=\"447c867\" 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=\"500\" height=\"500\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/11\/Logo-MyCIR.png\" class=\"attachment-large size-large wp-image-175076\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/11\/Logo-MyCIR.png 500w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/11\/Logo-MyCIR-300x300.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/11\/Logo-MyCIR-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/11\/Logo-MyCIR-12x12.png 12w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\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-72aedc4 elementor-widget elementor-widget-heading\" data-id=\"72aedc4\" 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\">MyCIR <br>\nfor start-ups, VSEs and SMEs<br>\n3 R&amp;D&amp;I projects maximum\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e748f7a elementor-widget elementor-widget-text-editor\" data-id=\"e748f7a\" 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>You want to manage your CIR \/ CII by <strong>complete autonomy<\/strong> and benefit from our expertise to secure your declaration?<\/p><p><em>For only \u20ac2,500 excl. tax\/year <\/em><em>(package only)<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15d5730 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"15d5730\" 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:\/\/finamatic.group-gac.com\/\" target=\"_blank\">\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\">Discover our offer<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-495b4d7 e-flex e-con-boxed e-con e-child\" data-id=\"495b4d7\" 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-938a939 elementor-widget elementor-widget-image\" data-id=\"938a939\" 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=\"202\" height=\"233\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/logo_GAC.svg\" class=\"attachment-large size-large wp-image-147950\" alt=\"\" \/>\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-17f83b9 elementor-widget elementor-widget-heading\" data-id=\"17f83b9\" 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\">Customized support\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa37a8f elementor-widget elementor-widget-text-editor\" data-id=\"fa37a8f\" 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>You prefer a <strong>ad hoc or long-term support<\/strong> with a structuring approach to your CIR\/CII?<\/p><p><em>On request<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-748f982 elementor-widget elementor-widget-spacer\" data-id=\"748f982\" 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-34dbf5b elementor-align-center elementor-widget elementor-widget-button\" data-id=\"34dbf5b\" 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\/en\/service\/cir-cii\/\" target=\"_blank\">\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\">Discover our offer<\/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\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db29fb6 elementor-widget elementor-widget-spacer\" data-id=\"db29fb6\" 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>\n\t\t<div class=\"elementor-element elementor-element-4dab017 e-con-full e-flex e-con e-parent\" data-id=\"4dab017\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-264946d elementor-widget elementor-widget-spacer\" data-id=\"264946d\" 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-a4bd9cc elementor-widget elementor-widget-heading\" data-id=\"a4bd9cc\" 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 written by <\/p>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1461b5d e-con-full e-flex e-con e-child\" data-id=\"1461b5d\" 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-eeb7945 e-con-full e-flex e-con e-child\" data-id=\"eeb7945\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-afb7bea elementor-widget elementor-widget-image\" data-id=\"afb7bea\" 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=\"300\" height=\"300\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/03\/axel-2-300x300.png\" class=\"attachment-medium size-medium wp-image-124053\" alt=\"Axel Merlin - Innovation Activity Manager\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/03\/axel-2-300x300.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/03\/axel-2-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/03\/axel-2-12x12.png 12w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/03\/axel-2.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-bebac3f e-con-full e-flex e-con e-child\" data-id=\"bebac3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8d2f97 elementor-widget elementor-widget-heading\" data-id=\"a8d2f97\" 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\">Axel MERLIN<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-877c0f2 elementor-widget elementor-widget-heading\" data-id=\"877c0f2\" 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\">Innovation Business Manager at G.A.C. Group<\/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-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-c54747a elementor-widget elementor-widget-spacer\" data-id=\"c54747a\" 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-7e8b7b0 elementor-widget elementor-widget-heading\" data-id=\"7e8b7b0\" 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\">Would you like to learn about best practices for securing and optimizing your CIR \/ CII? \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2d7630 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d2d7630\" 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=\"\/en\/formation-dispositif-cir-cii-bonnes-pratiques-securisation-optimisation\/\">\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\">Discover our dedicated training course<\/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\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\">Subscribe to our newsletter for monthly updates on tax changes to CIR, CII, CICO, C3IV, JEI...<\/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\">I subscribe<\/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>","protected":false},"excerpt":{"rendered":"<p>Discover this guide to drawing up your technical file to justify and secure your research\/innovation tax credit.<\/p>","protected":false},"author":47,"featured_media":214927,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"R\u00e9daction du dossier technique de votre CIR \/ CII","_seopress_titles_desc":"D\u00e9couvrez ce guide pour r\u00e9diger en bonne et due forme votre dossier technique pour justifier et s\u00e9curiser votre cr\u00e9dit d'imp\u00f4t recherche \/ innovation","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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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":[14],"tags":[],"business_unit":[751],"offre":[883],"secteur":[],"class_list":["post-214886","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","business_unit-innovation","offre-cir-cii"],"acf":{"home_slider":"Non","filtre_secteurs":[]},"_links":{"self":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/214886","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\/47"}],"replies":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/comments?post=214886"}],"version-history":[{"count":0,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/214886\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media\/214927"}],"wp:attachment":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media?parent=214886"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/categories?post=214886"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/tags?post=214886"},{"taxonomy":"business_unit","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/business_unit?post=214886"},{"taxonomy":"offre","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/offre?post=214886"},{"taxonomy":"secteur","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/secteur?post=214886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}