{"id":458153,"date":"2026-02-11T16:43:57","date_gmt":"2026-02-11T15:43:57","guid":{"rendered":"https:\/\/group-gac.com\/?p=458153"},"modified":"2026-02-11T16:47:56","modified_gmt":"2026-02-11T15:47:56","slug":"cir-aides-bpifrance-decision-ta-paris-2026","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/cir-aides-bpifrance-decision-ta-paris-2026\/","title":{"rendered":"CIR and Bpifrance grants: should they be deducted from the research tax credit?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"458153\" class=\"elementor elementor-458153\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16bb052 e-con-full e-flex e-con e-child\" data-id=\"16bb052\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5d352d9 e-con-full e-flex e-con e-child\" data-id=\"5d352d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-efec846 elementor-widget elementor-widget-heading\" data-id=\"efec846\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre1\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pourquoi l\u2019administration fiscale a refus\u00e9 le remboursement du CIR de la soci\u00e9t\u00e9 Cleyrop<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-681fdf3 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"681fdf3\" 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>La soci\u00e9t\u00e9 Cleyrop a sollicit\u00e9 le remboursement d\u2019un cr\u00e9dit d\u2019imp\u00f4t recherche (CIR) au titre de l\u2019ann\u00e9e 2022. \u00c0 l\u2019issue de l\u2019instruction, l\u2019administration fiscale a estim\u00e9 que l\u2019int\u00e9gralit\u00e9 des sommes vers\u00e9es par Bpifrance constituait des subventions publiques devant \u00eatre retranch\u00e9es de la base de calcul du CIR, conduisant au rejet de la demande de remboursement.<\/p>\n<p>La soci\u00e9t\u00e9 a contest\u00e9 cette position, soutenant que Bpifrance, constitu\u00e9e sous la forme d\u2019une soci\u00e9t\u00e9 anonyme, ne pouvait \u00eatre regard\u00e9e comme une personne morale de droit public au sens du III de l\u2019article 244 quater B du code g\u00e9n\u00e9ral des imp\u00f4ts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf88d53 elementor-widget elementor-widget-heading\" data-id=\"bf88d53\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre2\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Le tribunal administratif de Paris \u00e9carte la qualification de subvention publique<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-921da71 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"921da71\" 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>Le tribunal administratif de Paris \u00e9carte l\u2019analyse de l\u2019administration. Il rappelle que, pour l\u2019application du III de l\u2019article 244 quater B du CGI, seules les aides vers\u00e9es par une personne morale de droit public peuvent \u00eatre qualifi\u00e9es de subventions publiques devant \u00eatre d\u00e9duites de l\u2019assiette du <a href=\"https:\/\/group-gac.com\/cir-cii-strategie-fiscale-innovation\/\" target=\"_blank\" rel=\"noopener\">CIR<\/a>.<\/p>\n<p>Constatant que Bpifrance est une soci\u00e9t\u00e9 anonyme, le tribunal juge que les sommes qu\u2019elle verse ne constituent pas des subventions publiques au sens du texte applicable au litige et qu\u2019elles n\u2019ont donc pas \u00e0 \u00eatre retranch\u00e9es de la base de calcul du cr\u00e9dit d\u2019imp\u00f4t. <strong>Il ordonne en cons\u00e9quence la restitution du CIR sollicit\u00e9<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c621841 elementor-widget elementor-widget-heading\" data-id=\"c621841\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre3\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Loi de finances 2025 : \u00e9volution des r\u00e8gles de d\u00e9duction des aides publiques du CIR<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-852a945 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"852a945\" 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>La port\u00e9e de cette d\u00e9cision doit \u00eatre appr\u00e9ci\u00e9e au regard de l\u2019\u00e9volution du cadre l\u00e9gislatif. En effet, l\u2019article 58 de la loi n\u00b0 2025-127 du 14 f\u00e9vrier 2025 de <a href=\"https:\/\/group-gac.com\/loi-de-finances-2025-decryptage-et-impacts-pour-votre-strategie-fiscale\/\" target=\"_blank\" rel=\"noopener\">finances pour 2025<\/a> a <strong>pr\u00e9cis\u00e9 que les subventions publiques \u00e0 d\u00e9duire de l\u2019assiette du CIR s\u2019entendent d\u00e9sormais des aides vers\u00e9es par les personnes morales de droit public ou par les personnes morales de droit priv\u00e9 charg\u00e9es d\u2019une mission de service public<\/strong>.<\/p>\n<p>Ces nouvelles dispositions s\u2019appliquent aux <strong>d\u00e9penses de recherche expos\u00e9es \u00e0 compter du 15 f\u00e9vrier 2025<\/strong>. D\u00e8s lors, la solution retenue par le tribunal administratif de Paris ne conserve une port\u00e9e op\u00e9rationnelle que pour les aides per\u00e7ues au titre de d\u00e9penses ant\u00e9rieures \u00e0 cette date, ce qui n\u2019en limite pas l\u2019int\u00e9r\u00eat pratique compte tenu du nombre de contr\u00f4les et de contentieux encore en cours sur des exercices ant\u00e9rieurs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c61bc45 elementor-widget elementor-widget-heading\" data-id=\"c61bc45\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre4\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Aides Bpifrance et CIR : quelles strat\u00e9gies face aux contr\u00f4les fiscaux ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ab65fd elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5ab65fd\" 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>La d\u00e9cision comment\u00e9e s\u2019inscrit dans un contexte o\u00f9 l\u2019administration fiscale a, de longue date, adopt\u00e9 une interpr\u00e9tation extensive de la notion de <a href=\"https:\/\/group-gac.com\/aides-publiques-financement-entreprises\/\" target=\"_blank\" rel=\"noopener\">subvention publique<\/a>.<\/p>\n<p>Avant m\u00eame l\u2019entr\u00e9e en vigueur de la loi de finances pour 2025, l\u2019administration consid\u00e9rait que les aides vers\u00e9es par Bpifrance devaient \u00eatre d\u00e9duites de l\u2019assiette du cr\u00e9dit d\u2019imp\u00f4t recherche, position qu\u2019elle a formalis\u00e9e dans sa doctrine. Elle pr\u00e9cise notamment que <em>\u00ab les pr\u00eats \u00e0 taux z\u00e9ro innovation (PTZI) distribu\u00e9s par Bpifrance, de par leurs caract\u00e9ristiques, sont assimil\u00e9s \u00e0 un financement public de projets de recherche \u00bb<\/em> et qu\u2019ils doivent, \u00e0 ce titre, \u00eatre pris en compte dans la base de calcul du CIR selon les m\u00eames modalit\u00e9s que les subventions remboursables.<\/p>\n<p>Toutefois, en retenant une interpr\u00e9tation strictement organique de la notion de subvention publique, fond\u00e9e sur la qualit\u00e9 de personne morale de droit public de l\u2019organisme versant, <strong>le tribunal administratif de Paris valide la possibilit\u00e9 de contester utilement les redressements reposant exclusivement sur la qualification des aides Bpifrance<\/strong>.<\/p>\n<p>Il convient n\u00e9anmoins de souligner que cette d\u00e9cision \u00e9mane d\u2019une juridiction de premi\u00e8re instance et ne pr\u00e9juge pas de la position que pourraient adopter les juridictions sup\u00e9rieures, et en particulier le Conseil d\u2019\u00c9tat.<\/p>\n<p>Dans ce contexte, si la d\u00e9duction des aides Bpifrance demeure, en pratique, l\u2019option la plus s\u00e9curis\u00e9e en l\u2019absence de contentieux, la d\u00e9cision du tribunal administratif de Paris renforce l\u2019int\u00e9r\u00eat d\u2019envisager, pour les exercices ant\u00e9rieurs \u00e0 2025, <strong>une strat\u00e9gie contentieuse assum\u00e9e, fond\u00e9e sur une analyse au cas par cas et une documentation rigoureuse<\/strong>.<\/p>\n<p>Nous ne manquerons pas de vous tenir inform\u00e9s des \u00e9ventuelles \u00e9volutions jurisprudentielles et doctrinales qui viendraient pr\u00e9ciser ou infirmer cette position.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6a5044 elementor-widget elementor-widget-text-editor\" data-id=\"a6a5044\" 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><b data-path-to-node=\"8,1,0,0\" data-index-in-node=\"0\">Source :<\/b> <a href=\"https:\/\/justice.pappers.fr\/decision\/c495f5a38b8e3de73a6fb145800b7962224887de?q=244+quater+b&amp;tri=date\" target=\"_blank\" rel=\"noopener\">TA Paris, 28 janvier 2026, n\u00b0 2406541, St\u00e9 Cleyrop<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d5327d3 e-con-full e-flex e-con e-child\" data-id=\"d5327d3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ac836e elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"2ac836e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:80,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav id=\"custom-toc\">\r\n    <div class=\"toc-header\">Sommaire<\/div>\r\n    <ul>\r\n        <li><a href=\"#Titre1\" class=\"toc-link active\"><span class=\"toc-number\">01.<\/span> Rejet du CIR : le cas Cleyrop<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> D\u00e9cision du TA : Bpifrance vs Subvention<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> Loi de finances 2025 : nouvelles r\u00e8gles<\/a><\/li>\r\n        <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> Strat\u00e9gies face aux contr\u00f4les fiscaux<\/a><\/li>\r\n        <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> S\u00e9curiser votre fiscalit\u00e9 innovation<\/a><\/li>\r\n        <li><a href=\"#Titre6\" class=\"toc-link\"><span class=\"toc-number\">06.<\/span> FAQ - CIR et Bpifrance<\/a><\/li>\r\n    <\/ul>\r\n<\/nav>\r\n\r\n<style>\r\n#custom-toc {\r\n    padding: 10px 20px;\r\n    border-left: 2px solid #E0E0E0;\r\n    max-width: 100%;\r\n}\r\n.toc-header {\r\n    font-size: 26px;\r\n    font-weight: bold;\r\n    color: #232954;\r\n    margin-bottom: 25px;\r\n    font-family: sans-serif;\r\n}\r\n#custom-toc ul {\r\n    list-style: none;\r\n    padding: 0;\r\n    margin: 0;\r\n}\r\n#custom-toc li {\r\n    margin-bottom: 20px;\r\n}\r\n.toc-link {\r\n    text-decoration: none;\r\n    color: #CED4DA; \r\n    font-family: sans-serif;\r\n    font-size: 20px;\r\n    line-height: 1.2;\r\n    transition: all 0.3s ease;\r\n    display: block;\r\n    position: relative;\r\n}\r\n.toc-number {\r\n    display: block;\r\n    font-weight: bold;\r\n    font-size: 16px;\r\n    margin-bottom: 5px;\r\n}\r\n.toc-link.active {\r\n    color: #232954 !important;\r\n}\r\n.toc-link.active::before {\r\n    content: \"\";\r\n    position: absolute;\r\n    left: -22px; \r\n    top: 0;\r\n    height: 100%;\r\n    width: 4px;\r\n    background-color: #3687C4;\r\n}\r\n.toc-link:hover {\r\n    color: #3687C4;\r\n}\r\nhtml {\r\n    scroll-behavior: smooth;\r\n    scroll-padding-top: 100px;\r\n}\r\n<\/style>\r\n\r\n<script>\r\nwindow.addEventListener('DOMContentLoaded', () => {\r\n    const tocLinks = document.querySelectorAll('.toc-link');\r\n    const sections = document.querySelectorAll('h2[id]');\r\n\r\n    const observerOptions = {\r\n        root: null,\r\n        rootMargin: '0px 0px -70% 0px',\r\n        threshold: 0\r\n    };\r\n\r\n    const updateActiveLink = (id) => {\r\n        tocLinks.forEach(link => {\r\n            link.classList.remove('active');\r\n            if (link.getAttribute('href') === `#${id}`) {\r\n                link.classList.add('active');\r\n            }\r\n        });\r\n    };\r\n\r\n    const observer = new IntersectionObserver(entries => {\r\n        entries.forEach(entry => {\r\n            if (entry.isIntersecting) {\r\n                updateActiveLink(entry.target.id);\r\n            }\r\n        });\r\n    }, observerOptions);\r\n\r\n    sections.forEach(section => observer.observe(section));\r\n\r\n    tocLinks.forEach(link => {\r\n        link.addEventListener('click', () => {\r\n            const id = link.getAttribute('href').substring(1);\r\n            setTimeout(() => updateActiveLink(id), 100);\r\n        });\r\n    });\r\n});\r\n<\/script>\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-b94a17d e-con-full e-flex e-con e-child\" data-id=\"b94a17d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-7849091 e-con-full e-flex e-con e-child\" data-id=\"7849091\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85b58a8 elementor-widget elementor-widget-heading\" data-id=\"85b58a8\" 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\">S\u00e9curiser votre strat\u00e9gie de fiscalit\u00e9 de l\u2019innovation <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3dd5e1 elementor-widget elementor-widget-text-editor\" data-id=\"f3dd5e1\" 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>Dans un contexte de contr\u00f4les renforc\u00e9s et d\u2019\u00e9volution r\u00e9guli\u00e8re des r\u00e8gles fiscales, la s\u00e9curisation des dispositifs de fiscalit\u00e9 de l\u2019innovation constitue un enjeu majeur pour les directions financi\u00e8res et fiscales.<\/p>\n<p><strong>G.A.C. Group accompagne les entreprises innovantes dans l\u2019analyse des risques fiscaux li\u00e9s au CIR, la s\u00e9curisation des m\u00e9thodes de calcul et de d\u00e9claration, la gestion des contr\u00f4les et contentieux et la documentation et la justification des d\u00e9penses de recherche.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d50f4b elementor-align-center elementor-widget elementor-widget-button\" data-id=\"2d50f4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Prenez RDV avec un expert en fiscalit\u00e9 de l\u2019innovation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ad519ae e-con-full e-flex e-con e-child\" data-id=\"ad519ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47f4878 elementor-widget-laptop__width-initial elementor-widget elementor-widget-image\" data-id=\"47f4878\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1030\" height=\"579\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png\" class=\"attachment-large size-large wp-image-147948\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png 1030w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-300x169.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-768x432.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1536x864.png 1536w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-18x10.png 18w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement.png 1920w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/>\t\t\t\t\t\t\t\t\t\t\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-a6a744e e-con-full e-flex e-con e-child\" data-id=\"a6a744e\" 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-5e26d06 elementor-widget elementor-widget-heading\" data-id=\"5e26d06\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre5\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ \u2013 CIR et aides Bpifrance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6df987 elementor-widget elementor-widget-n-accordion\" data-id=\"c6df987\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2080\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2080\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Les aides Bpifrance doivent-elles \u00eatre d\u00e9duites du CIR ?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2080\" class=\"elementor-element elementor-element-1612471 e-con-full e-flex e-con e-child\" data-id=\"1612471\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-91900c8 elementor-widget elementor-widget-text-editor\" data-id=\"91900c8\" 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>Pour les d\u00e9penses post\u00e9rieures au 15 f\u00e9vrier 2025, certaines aides vers\u00e9es dans le cadre d\u2019une mission de service public doivent \u00eatre d\u00e9duites. Pour les exercices ant\u00e9rieurs, la question peut \u00eatre discut\u00e9e selon la situation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2081\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2081\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Peut-on contester un redressement li\u00e9 aux aides Bpifrance ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2081\" class=\"elementor-element elementor-element-526cefa e-con-full e-flex e-con e-child\" data-id=\"526cefa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-07ac738 elementor-widget elementor-widget-text-editor\" data-id=\"07ac738\" 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>Oui, notamment pour les exercices ant\u00e9rieurs \u00e0 2025, sous r\u00e9serve d\u2019une analyse pr\u00e9cise et d\u2019une documentation solide.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Les aides Bpifrance doivent-elles \\u00eatre d\\u00e9duites du CIR ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour les d\\u00e9penses post\\u00e9rieures au 15 f\\u00e9vrier 2025, certaines aides vers\\u00e9es dans le cadre d\\u2019une mission de service public doivent \\u00eatre d\\u00e9duites. 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What does this mean for innovative companies?<\/p>","protected":false},"author":47,"featured_media":458157,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"CIR et aides Bpifrance : d\u00e9cision du TA Paris 2026","_seopress_titles_desc":"D\u00e9cision du TA de Paris : les aides Bpifrance doivent-elles \u00eatre d\u00e9duites du CIR ? 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