{"id":300622,"date":"2025-01-20T17:05:00","date_gmt":"2025-01-20T16:05:00","guid":{"rendered":"https:\/\/group-gac.com\/?p=300622"},"modified":"2025-01-20T17:09:10","modified_gmt":"2025-01-20T16:09:10","slug":"cir-refacturation-et-societe-non-agreee-actualite-jurisprudentielle","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/cir-rebilling-and-unauthorized-companies-case-law-update\/","title":{"rendered":"CIR, rebilling and unauthorized companies: current case law"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"300622\" class=\"elementor elementor-300622\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a3400ad e-con-full e-flex e-con e-parent\" data-id=\"a3400ad\" 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-015f6e0 elementor-widget elementor-widget-text-editor\" data-id=\"015f6e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Versailles Administrative Court has handed down an interesting decision concerning the <strong>research work carried out on behalf of a third party by a non-approved company<\/strong> (i), and concerning <strong>distinction between provision of services and provision of personnel<\/strong> (ii).<\/p><ul><li>The judges confirm that a non-approved company can carry out work on behalf of a third party, and include it in its CIR even though it invoices the work.<\/li><\/ul><p>The <strong><em>\"Research expenditure carried out by a non-accredited organization on behalf of a third party is likely to be taken into account in determining the CIR available to that organization\".<\/em><\/strong><\/p><ul><li>The judges also challenged the department's position that the company was merely making employees available to its principal (ENGIE in this case).<\/li><\/ul><p>The judges point out that :<\/p><ul><li>It is true that the employees work on the premises and with the resources of the \"client\" company, in return for a lump sum fixed according to the duration of the assignment, but the services <em>\"consisted in carrying out research and development operations\".<\/em><\/li><li><em>\"A production was to be delivered at the end of this period. <\/em><\/li><li>Moreover, the employees had not been recruited solely for the assignment in question, but their contracts stipulated that their main place of work was ENERGEO's head office, and that between assignments, employees on \"inter-contracts\" remained under the responsibility of their line manager.<\/li><li>The company bears a risk, particularly financial, in the event of poor performance.<\/li><\/ul><p>Finally, the judges point out that a <strong>CDI de chantier has the nature of an open-ended contract, and therefore the remuneration of a young doctor recruited under such a contract can be taken into account for double its amount.<\/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-c08acd5 e-con-full e-flex e-con e-parent\" data-id=\"c08acd5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d592b63 e-con-full e-flex e-con e-child\" data-id=\"d592b63\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fc9eadd elementor-widget elementor-widget-heading\" data-id=\"fc9eadd\" 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\">Expert analysis<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f485c5 elementor-widget elementor-widget-text-editor\" data-id=\"3f485c5\" 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>This decision confirms that<strong>an unregistered company can declare research expenditure under the CIR, even if this expenditure is carried out on behalf of a third party and then re-invoiced.<\/strong>.<\/p><p>However, it is important to remember that <strong>this reasoning does not seem to apply to patent expenses<\/strong>. Indeed, in a ruling by the Versailles CAA on February 25, 2020 (no. 18VE02357), the court specified that. <strong>Patent acquisition and maintenance costs are eligible for the CIR only if they are not re-invoiced to another entity.<\/strong>.<\/p><p>With regard to the second point of the ruling we are analyzing today, namely the distinction between the mere provision of employees and the provision of research services eligible for the CIR, this decision is interesting in that it establishes a set of relevant clues for differentiating the two concepts.<\/p>\t\t\t\t\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-11cda19 e-flex e-con-boxed e-con e-child\" data-id=\"11cda19\" 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-c85d903 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c85d903\" 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-8fb8c32 elementor-widget elementor-widget-text-editor\" data-id=\"8fb8c32\" 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>Sources :\u00a0<\/em><\/p><ul><li><a href=\"https:\/\/justice.pappers.fr\/decision\/543143102c79aa67a62b6186251a1d843eb17f95\"><em>https:\/\/justice.pappers.fr\/decision\/543143102c79aa67a62b6186251a1d843eb17f95<\/em><\/a><\/li><li><a href=\"https:\/\/justice.pappers.fr\/decision\/a033ca528f28432ff3022014e066f497b1f9f7cd\"><em>https:\/\/justice.pappers.fr\/decision\/a033ca528f28432ff3022014e066f497b1f9f7cd<\/em><\/a><\/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-4fc9057 e-flex e-con-boxed e-con e-parent\" data-id=\"4fc9057\" 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-02898b7 elementor-widget elementor-widget-heading\" data-id=\"02898b7\" 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\">Would you like to know more about the eligibility of your expenses for the CIR?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3037eb elementor-widget elementor-widget-heading\" data-id=\"e3037eb\" 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