{"id":41231,"date":"2021-12-17T14:14:00","date_gmt":"2021-12-17T13:14:00","guid":{"rendered":"https:\/\/preprod.group-gac.com\/?p=41231"},"modified":"2023-08-30T19:05:07","modified_gmt":"2023-08-30T17:05:07","slug":"depenses-de-brevets","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/patent-expenses\/","title":{"rendered":"Patent expenses"},"content":{"rendered":"

Case law - Conditions for taking patent costs into account - February 2020<\/span><\/strong><\/h2>\n\n\n\n

The judges consider as eligible the only costs of taking, maintaining and defending patents which are actually incurred by the company.<\/p>\n\n\n\n

It is therefore ruled in this case that a company which has transferred ownership of the technology it produces cannot claim the benefit of the CIR for the costs of taking, maintaining and defending patents, only it re-invoices the companies holding these patents.<\/p>\n\n\n\n

Consequently, Instruction 4 A-10-08 of 26-12-2008 nos. 20 and 21, reproduced in BOI-BIC-RICI-10-10-20-30 no. 230, which allows research expenditure incurred by a non-approved company to be taken into account in calculating its own CIR, even if it is re-invoiced, does not apply in this case.<\/p>\n\n\n\n

Finally, it should be noted that this case law does not confirm the possibility for rank 2, which is responsible for the final cost of the invoice, to value the latter. Even if it bears the burden, remains a subject of interpretation given that historical practices give rise to the absence of intermediaries between the eligible invoicing organization and the declaring company.<\/p>\n\n\n\n

Source: CAA de Versailles, February 25, 2020, n \u00b0 18VE02357<\/a><\/p>","protected":false},"excerpt":{"rendered":"

Jurisprudence \u2013 Conditions de prise en compte des frais de brevets\u2013 F\u00e9vrier 2020 Les juges consid\u00e8rent comme \u00e9ligibles les seuls frais de prise, maintenance et d\u00e9fense de brevets qui sont effectivement expos\u00e9s par l\u2019entreprise. Il est donc jug\u00e9 en l\u2019esp\u00e8ce, qu\u2019une soci\u00e9t\u00e9 ayant c\u00e9d\u00e9 la propri\u00e9t\u00e9 de la technologie qu\u2019elle produit, ne peut se pr\u00e9valoir […]<\/p>\n","protected":false},"author":34,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Les actualit\u00e9s fiscales de l'innovation d\u00e9crypt\u00e9es par nos experts","_seopress_titles_desc":"D\u00e9penses de brevets - Consultez l'actualit\u00e9 fiscale de l'innovation, analys\u00e9es et comment\u00e9es par nos 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