{"id":41232,"date":"2021-12-17T14:12:00","date_gmt":"2021-12-17T13:12:00","guid":{"rendered":"https:\/\/preprod.group-gac.com\/?p=41232"},"modified":"2023-08-30T19:04:56","modified_gmt":"2023-08-30T17:04:56","slug":"depenses-de-veille-et-de-normalisation","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/watch-and-standardization-expenses\/","title":{"rendered":"Monitoring and standardization expenses"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Case law - Validation of time spent on technology watch - June 2018<\/span><\/strong><\/h2>\n\n\n\n<p>BOFIP tends to exclude time devoted to technology watch as long as it does not relate to scientific congresses.<\/p>\n\n\n\n<p>The judges confirmed the case law established by the Administrative Court of Appeal of Paris (CAA de Paris of 11\/30\/2016, n \u00b0 15PA000710, St\u00e9 Galea et associ\u00e9s &amp; of 12\/15\/2016, n \u00b0 15PA01925, St\u00e9 Piercan) , validating the personnel costs under technological watch expenses but by imposing increased requirements on the supporting documents to be provided (preparation of reports) as well as on the link to be established with the R&amp;D operations.<\/p>\n\n\n\n<p>While this position recognizes the eligibility of hours devoted to this activity, it raises questions about the very definition of technology watch. Given that this is a permanent cycle of updating knowledge with a view to detecting new avenues of development, it is not systematic that this activity is linked to a project at the time of the facts.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000037133955\/\" data-type=\"URL\" data-id=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000037133955\/\">Source: Nantes CAA from 06\/28\/2018<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Jurisprudence \u2013 Validation du temps pass\u00e9 \u00e0 la veille technologique\u2013 Juin 2018 Le BOFIP a tendance \u00e0 exclure les temps consacr\u00e9s \u00e0 la veille technologique d\u00e8s lors qu\u2019ils ne sont pas aff\u00e9rents \u00e0 des congr\u00e8s scientifiques. Les juges ont confirm\u00e9 la jurisprudence \u00e9tablie par la Cour administrative d\u2019appel de Paris (CAA de Paris du 30\/11\/2016, [&hellip;]<\/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 veille et de normalisation - Consultez l'actualit\u00e9 fiscale de l'innovation, analys\u00e9es et comment\u00e9es par nos 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