{"id":307078,"date":"2025-02-18T10:46:45","date_gmt":"2025-02-18T09:46:45","guid":{"rendered":"https:\/\/group-gac.com\/?p=307078"},"modified":"2025-02-18T10:46:50","modified_gmt":"2025-02-18T09:46:50","slug":"prestation-dingenierie-vs-sous-traitance-de-recherche-une-decision-qui-precise-les-criteres-deligibilite-pour-le-cir","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/dingenierie-services-vs-subcontracted-research-a-decision-that-clarifies-the-eligibility-criteria-for-cir\/","title":{"rendered":"Engineering services vs. research subcontracting: a ruling that clarifies eligibility criteria for the CIR"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"307078\" class=\"elementor elementor-307078\" 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-fa7a2b7 elementor-widget elementor-widget-text-editor\" data-id=\"fa7a2b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Paris Administrative Court of Appeal (CAA de PARIS, 9th chamber, 24\/01\/2025, 23PA02531) has issued a decision concerning <strong>eligibility of expenditure on engineering services provided by an approved subcontractor <\/strong>(ASSYSTEM company, hereafter AFR).<\/p><p>In this case, the tax authorities challenged the eligibility of the <a href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\" target=\"_blank\" rel=\"noopener\">Research tax credit (CIR)<\/a> of R&amp;D expenditure declared by an approved subcontractor, arguing that it fell within the scope of research subcontracting on behalf of principals, while the subcontractor argued that it should be included in its own tax credit.<\/p><p>The court seized has <strong>the service provider was vindicated, since the subcontracting contracts were for global engineering services, not for outsourced research assignments<\/strong>.<\/p><p>Consequently, R&amp;D expenditure incurred by the service provider on its own behalf was eligible for its own CIR.<\/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-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-0bc6ad1 elementor-widget elementor-widget-heading\" data-id=\"0bc6ad1\" 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\">What criteria led to this decision on the eligibility of expenditure for the CIR?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd88c5c elementor-widget elementor-widget-text-editor\" data-id=\"bd88c5c\" 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 judges based their decision on a number of clues:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7271b78 elementor-widget elementor-widget-heading\" data-id=\"7271b78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Nature of contracts signed with principals<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f736466 elementor-widget elementor-widget-text-editor\" data-id=\"f736466\" 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>The contracts defined <strong>specific engineering and development services<\/strong>not outsourced research missions.<\/li><li>The commitments included a <strong>performance obligation<\/strong>This is incompatible with a pure R&amp;D service.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27ee7e2 elementor-widget elementor-widget-heading\" data-id=\"27ee7e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Detailed, structured specifications<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2b9296 elementor-widget elementor-widget-text-editor\" data-id=\"b2b9296\" 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>The services were precisely described in a <strong>clear specifications<\/strong>dividing the project into well-defined lots.<\/li><li>A <strong>detailed provisional schedule<\/strong> accompanied these services, with <strong>deadlines and penalties for late delivery<\/strong> in the event of non-compliance.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f34c01d elementor-widget elementor-widget-heading\" data-id=\"f34c01d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">No transfer of R&amp;D to customers<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54a6b7c elementor-widget elementor-widget-text-editor\" data-id=\"54a6b7c\" 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>If the contracts provided for a transfer of <strong>intellectual property<\/strong>it did not carry <strong>than on the final deliverables<\/strong>and not on the underlying research.<\/li><li>This shows that the subcontractor was carrying out its own R&amp;D work, independently of the orders placed.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0706c36 elementor-widget elementor-widget-heading\" data-id=\"0706c36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Expert opinion<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f26ef9c elementor-widget elementor-widget-text-editor\" data-id=\"f26ef9c\" 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>Experts from the French Ministry of Higher Education and Research have validated the<strong>technical eligibility<\/strong> R&amp;D work carried out by AFR.<\/li><li>The tax authorities have never questioned this eligibility during any of their audits.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ccb4736 elementor-widget elementor-widget-heading\" data-id=\"ccb4736\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">No double counting in the CIR for principals<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b253de2 elementor-widget elementor-widget-text-editor\" data-id=\"b253de2\" 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>AFR's corporate customers <strong>have not included these expenses in their own CIR<\/strong>This confirms that they did not consider them as outsourced research.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-187b8af elementor-widget elementor-widget-heading\" data-id=\"187b8af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Administration fails to demonstrate rebilling<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73c7576 elementor-widget elementor-widget-text-editor\" data-id=\"73c7576\" 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>No evidence has been provided that the R&amp;D expenditure incurred by AFR would have been <strong>rebilled to customers and deducted twice<\/strong>.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4d796c elementor-widget elementor-widget-heading\" data-id=\"e4d796c\" 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\">What was the judge's final decision? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01ebd30 elementor-widget elementor-widget-text-editor\" data-id=\"01ebd30\" 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>Validation of AFR's CIR<\/strong> R&amp;D expenses incurred by AFR on its own behalf remain the property of AFR. <strong>eligible<\/strong> in its own tax credit.<\/li><li><strong>Rejection of the administration's position<\/strong> : The services provided did indeed fall within the scope of a <strong>global engineering services<\/strong>and not research subcontracting within the meaning of the CIR.<\/li><\/ul><p>In conclusion, this decision is interesting in that it provides clues for <strong>distinguish a research service provided for a principal from an engineering service eligible for the CIR of the \"subcontractor\", even if the latter is approved<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\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-d02294c elementor-widget elementor-widget-text-editor\" data-id=\"d02294c\" 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><em> : <a href=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/CETATEXT000051032338\" target=\"_blank\" rel=\"noopener\">https:\/\/www.legifrance.gouv.fr\/juri\/id\/CETATEXT000051032338<\/a><\/em><\/p>\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 CIR eligibility of your R&amp;D services or subcontracted work?<\/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\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Ask our tax experts<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af0f51e elementor-widget__width-inherit 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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\/service\/cir-cii\/\">\n\t\t\t\t\t\tDiscover our support\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>","protected":false},"excerpt":{"rendered":"<p>Discover the key ruling on the CIR eligibility of R&amp;D expenses incurred by an approved subcontractor providing engineering services.<\/p>","protected":false},"author":47,"featured_media":307079,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Prestation d\u2019ing\u00e9nierie vs. sous-traitance de recherche : une d\u00e9cision qui pr\u00e9cise les crit\u00e8res d\u2019\u00e9ligibilit\u00e9 pour le 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