{"id":315368,"date":"2025-03-18T10:39:11","date_gmt":"2025-03-18T09:39:11","guid":{"rendered":"https:\/\/group-gac.com\/?p=315368"},"modified":"2025-03-18T10:58:37","modified_gmt":"2025-03-18T09:58:37","slug":"securisez-votre-cir-avec-les-nouveaux-modeles-de-rescrits-publies-par-le-mesr","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/secure-your-cir-with-the-new-templates-published-by-mesr\/","title":{"rendered":"Secure your CIR with the new templates published by the MESR"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"315368\" class=\"elementor elementor-315368\" 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>To ensure the eligibility of any R&amp;D project, a company can ask the tax authorities for their opinion. To do so, it sends its request by post to its tax authority.<\/p><p>To benefit from this <strong>procedure <\/strong><a href=\"https:\/\/group-gac.com\/en\/dematerialize-your-rescrit-cir-request-on-your-professional-space\/\" target=\"_blank\" rel=\"noopener\"><strong>rescript<\/strong><\/a>To apply, companies need to submit a dossier.<\/p><p>The Minist\u00e8re de l'Enseignement Sup\u00e9rieur et de la Recherche (MESR) (French Ministry of Higher Education and Research) has updated the templates for requesting a tax ruling on its website. These models include :<\/p><ul><li><strong>Rescrit CIR \"simple<\/strong> for the eligibility of an annual R&amp;D operation.<\/li><li><strong>Rescrit CIR \" roulant<\/strong> for the eligibility of a multi-year operation already validated by a CIR rescript.<\/li><li><strong>Rescrit JEI<\/strong> (Young Innovative Company).<\/li><li><strong>Rescrit JEIC<\/strong> (<a href=\"https:\/\/group-gac.com\/en\/adoption-part-one-finance-bill-2024-creation-of-jeic-and-jeir-statutes\/\" target=\"_blank\" rel=\"noopener\">Young Growth Company<\/a>).<\/li><li><strong>Rescrit CII<\/strong> (Innovation Tax Credit).<\/li><\/ul><p>Two <strong>explanatory notes<\/strong> have also been put online: one for the CIR rescript and another for the JEI and JEIC rescripts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d3b114 elementor-widget elementor-widget-heading\" data-id=\"8d3b114\" 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\">Improving relations between tax authorities and taxpayers <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ef2740 elementor-widget elementor-widget-text-editor\" data-id=\"9ef2740\" 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>On its website, the MESR also highlights <strong>the <\/strong><a href=\"https:\/\/group-gac.com\/en\/webinar-cir-controle-fiscal\/\" target=\"_blank\" rel=\"noopener\"><strong>control<\/strong><\/a><strong> on request<\/strong>, <strong>still little used<\/strong>which enables companies to ask the authorities to check the eligibility of their projects for the <a href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\" target=\"_blank\" rel=\"noopener\">CIR<\/a> on a specific point.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-61262b8 e-flex e-con-boxed e-con e-child\" data-id=\"61262b8\" 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-45ef42f e-con-full e-flex e-con e-child\" data-id=\"45ef42f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0605fa4 elementor-widget elementor-widget-text-editor\" data-id=\"0605fa4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div style=\"text-align: center; font-weight: bold;\">Advice from our tax experts<\/div><div>\u00a0<\/div><p>As with <a href=\"https:\/\/group-gac.com\/en\/cir-2024-new-tools-at-your-disposal-2\/\" target=\"_blank\" rel=\"noopener\">CIR justification file also updated last December<\/a>The 2025 rescript model is designed to be clearer and more instructive, notably with its explanatory notes. Here too, you'll need to back up your justification with :<\/p><ul><li><strong>Critical analysis of the state of the art: the novelty of the work undertaken must be clearly highlighted.<\/strong>. This requires a critical analysis of the \"state of the art\" in the field, in order to identify the existence of the scientific or technical lock\/difficulty to be overcome, i.e. the problem for which there is no solution in the state of knowledge available to the skilled person.<\/li><li><strong>Personnel expenses<\/strong> provide detailed information on the <strong>direct contribution to the declared operation<\/strong> of each R&amp;D team member to the acquisition of new knowledge, as well as the <a href=\"https:\/\/group-gac.com\/en\/service\/time-and-activity-management-solution\/\" target=\"_blank\" rel=\"noopener\">past times<\/a> on each project.<\/li><\/ul>\t\t\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<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-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> :<\/em><\/p><p><a href=\"https:\/\/www.enseignementsup-recherche.gouv.fr\/fr\/cir-procedures-de-securisation-46273\" target=\"_blank\" rel=\"noopener\">https:\/\/www.enseignementsup-recherche.gouv.fr\/fr\/cir-procedures-de-securisation-46273<\/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<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 secure your rescript request?<\/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 elementor-widget elementor-widget-shortcode\" data-id=\"af0f51e\" 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ae4213e e-con-full e-flex e-con e-parent\" data-id=\"ae4213e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element 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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\">Discover our support dedicated to securing your tax credit (CIR, CII, CICo, C3IV) <br>or your application for JEI status\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\/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>Find out more about the new CIR, CII, JEI and JEIC tax credit models and MESR explanatory notes<\/p>","protected":false},"author":47,"featured_media":315370,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"S\u00e9curisez votre CIR avec les nouveaux mod\u00e8les de rescrits publi\u00e9s par le MESR","_seopress_titles_desc":"D\u00e9couvrez les nouveaux mod\u00e8les de rescrits CIR, CII, JEI, JEIC ainsi que les notices explicatives du MESR","_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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