{"id":41304,"date":"2022-04-15T13:44:00","date_gmt":"2022-04-15T11:44:00","guid":{"rendered":"https:\/\/preprod.group-gac.com\/?p=41304"},"modified":"2023-08-30T19:05:14","modified_gmt":"2023-08-30T17:05:14","slug":"depenses-de-subventions","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/subsidy-expenses\/","title":{"rendered":"Grant expenses"},"content":{"rendered":"<p class=\"has-ast-global-color-0-color has-text-color has-medium-font-size\"><strong>Case law \u2013 Clarification of the notion of public subsidy<\/strong><\/p>\n\n\n\n<p>The notion of public subsidy is not subject to any legal definition.<\/p>\n\n\n\n<p>The judges in this case give a definition of what they mean by subsidy within the meaning of the CIR.<\/p>\n\n\n\n<p>They believe that a public research grant is:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Aid paid in return for a research project<\/li><li>Without compensation<\/li><li>Whether the aid is paid by an administrative authority or a private organization entrusted with a public service mission.<\/li><\/ul>\n\n\n\n<p>In a judgment of February 18, 2022, the Administrative Court of Appeal of Paris came to specify that in&nbsp; <em>\"the absence of a legal or jurisprudential definition of the concept of \"the <strong>public subsidy<\/strong> \"The Paris Administrative Court of Appeal ruled that <strong>any aid paid with a view to or in return for a research project, deriving from the use of resources received on a compulsory basis and without consideration, whether the aid is paid by an administrative authority or a private body entrusted with a public service mission.<\/strong> <strong>audience.<\/strong><\/em><strong><em>&nbsp;&quot;<\/em><\/strong><\/p>\n\n\n\n<p>This is \u201conly\u201d a Court of Appeal decision. However, it has the merit of specifying a concept not defined by law, nor by Bercy until then to our knowledge.<\/p>\n\n\n\n<p>It may seem surprising that a subsidy paid by a private organization with a public service mission (the sums came from CODIFAB (a professional committee for economic development set up by the public authorities, and the national interprofessional body France Bois For\u00eat, a not-for-profit association) could be considered a public subsidy. It will be interesting to see how the tax authorities react to this decision.<\/p>\n\n\n\n<p class=\"has-ast-global-color-8-color has-text-color has-small-font-size\">Source: CAA Paris 18 February 2022 n\u00b019PA01989, Forest Cellulose Wood-Construction Furniture Institute (FCBA)<\/p>","protected":false},"excerpt":{"rendered":"<p>Jurisprudence \u2013 Pr\u00e9cision de la notion de subvention publique La notion de subvention publique ne fait l\u2019objet d\u2019aucune d\u00e9finition l\u00e9gale. Les juges dans cette affaire donnent une d\u00e9finition de ce qu\u2019ils entendent par subvention au sens du CIR. Ils estiment qu\u2019une subvention publique de recherche est&nbsp;: Une aide vers\u00e9e en contrepartie d\u2019un projet de recherche [&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 subventions - Consultez l'actualit\u00e9 fiscale de l'innovation, analys\u00e9es et comment\u00e9es par nos 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