{"id":315313,"date":"2025-03-18T09:51:43","date_gmt":"2025-03-18T08:51:43","guid":{"rendered":"https:\/\/group-gac.com\/?p=315313"},"modified":"2025-03-19T09:35:43","modified_gmt":"2025-03-19T08:35:43","slug":"jurisprudence-possibilite-dopter-pour-le-regime-fiscal-de-lip-box-a-posteriori","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/jurisprudence-possibility-of-opting-for-the-lip-box-tax-regime-a-posteriori\/","title":{"rendered":"Case law: judges confirm possibility of opting for IP Box tax regime a posteriori"},"content":{"rendered":"
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A company specializing in the design of industrial equipment, having developed a software protected by copyright<\/a>challenged before the administrative court the rejection of his request to benefit from the reduced tax rate of 10 % (IP Box<\/a>) for the 2020 and 2021 financial years, following the failure to exercise the tax option in the annual returns.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Case law favorable to the taxpayer <\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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On February 4, 2025, the LYON administrative court ruled that it was possible to opt for the IP Box tax regime<\/strong> of article 238 of the CGI as part of a contentious claim, even if this option was not declared within the specified timeframe<\/strong> for annual tax returns.\u00a0<\/p>\n

So, the option can be validated within the two-year claim period<\/strong>in accordance with article R. 196-1 of the French Tax Code. It also confirmed that the software package developed by the company was eligible for separate taxation at the reduced rate of 10 %, enabling it to benefit from the IP Box tax advantage for the years 2020 and 2021.<\/p>\n

In conclusion, this decision opens up the possibility for companies to correct certain tax omissions by filing a claim.<\/strong>Even for fiscal years that have already been declared, as long as this is done within the legal deadlines for contentious claims.\u00a0<\/p>\n

This decision offers a greater flexibility<\/strong>enabling companies to better manage their tax options<\/strong> and optimize their tax situation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Source<\/em> :<\/em><\/p>\n

https:\/\/www.doctrine.fr\/d\/TA\/Lyon\/2025\/TA5533A777334B59669D8B<\/a><\/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

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Would you like to declare your IP Box securely?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Ask our tax experts<\/h4>\t\t\t\t<\/div>\n\t\t\t\t
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