{"id":480816,"date":"2026-06-15T18:04:17","date_gmt":"2026-06-15T16:04:17","guid":{"rendered":"https:\/\/group-gac.com\/?p=480816"},"modified":"2026-06-18T04:24:16","modified_gmt":"2026-06-18T02:24:16","slug":"veille-technologiue-cir-jurisprudence-ta-versailles-2026","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/veille-technologiue-cir-jurisprudence-ta-versailles-2026\/","title":{"rendered":"Veille technologique et CIR : le Tribunal administratif de Versailles pr\u00e9cise les r\u00e8gles d&rsquo;\u00e9ligibilit\u00e9"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"480816\" class=\"elementor elementor-480816\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd3d158 e-con-full e-flex e-con e-child\" data-id=\"fd3d158\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-93f41ef e-con-full e-flex e-con e-child\" data-id=\"93f41ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c3c09da elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c3c09da\" 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>Par une d\u00e9cision du 13 avril 2026 (TA Versailles, n\u00b02400100, SAS Fisa France), le juge administratif apporte une <strong>clarification importante concernant le traitement, au <\/strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/group-gac.com\/en\/cir-cii-tax-strategy-innovation\/\" target=\"_blank\" rel=\"noopener\"><strong>Research Tax Credit (CIR)<\/strong><\/a><\/span><strong>, des temps consacr\u00e9s au suivi de l&rsquo;\u00e9tat de l&rsquo;art, \u00e0 la veille scientifique et aux recherches bibliographiques<\/strong>.<\/p><p>Cette d\u00e9cision intervient dans un contexte particuli\u00e8rement sensible, marqu\u00e9 par la suppression, depuis la loi de finances pour 2025, de l&rsquo;\u00e9ligibilit\u00e9 des d\u00e9penses de veille technologique au CIR.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd9225f elementor-widget elementor-widget-heading\" data-id=\"fd9225f\" 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 cette d\u00e9cision du Tribunal administratif de Versailles est importante pour les entreprises d\u00e9clarant du CIR ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-789d53f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"789d53f\" 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 Fisa France, sp\u00e9cialis\u00e9e dans le nettoyage industriel par ultrasons, avait int\u00e9gr\u00e9 dans l&rsquo;assiette de son CIR 2022 les temps pass\u00e9s par ses chercheurs et techniciens sur :<\/p><ul><li>Le suivi de l&rsquo;\u00e9tat de l&rsquo;art ;<\/li><li>La veille scientifique ;<\/li><li>Les recherches bibliographiques.<\/li><\/ul><p>L&rsquo;entreprise consid\u00e9rait que ces travaux constituaient un pr\u00e9alable indispensable \u00e0 ses op\u00e9rations de recherche et de d\u00e9veloppement.<\/p><p>L&rsquo;administration fiscale a toutefois estim\u00e9 que ces activit\u00e9s relevaient non pas des op\u00e9rations de recherche au sens de l&rsquo;article 244 quater B du CGI, mais de la veille technologique.<\/p><p>Le Tribunal administratif de Versailles valide cette analyse.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f73238 elementor-widget elementor-widget-heading\" data-id=\"3f73238\" 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\">Pourquoi le Tribunal consid\u00e8re-t-il les travaux d'\u00e9tat de l'art comme de la veille technologique ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c82a2c8 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c82a2c8\" 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 sa d\u00e9cision, le Tribunal rel\u00e8ve que les travaux litigieux avaient principalement pour objet :<\/p><ul><li>L&rsquo;identification des connaissances existantes ;<\/li><li>L&rsquo;analyse des solutions accessibles ;<\/li><li>L&rsquo;identification des probl\u00e9matiques scientifiques et techniques ;<\/li><li>L&rsquo;orientation des priorit\u00e9s de recherche de l&rsquo;entreprise.<\/li><\/ul><p>Le juge consid\u00e8re ainsi que ces travaux s&rsquo;inscrivent dans une <strong>d\u00e9marche de \u00ab mise \u00e0 jour permanente des connaissances \u00bb<\/strong>, correspondant \u00e0 la d\u00e9finition de la veille technologique pr\u00e9vue \u00e0 l&rsquo;article 49 septies I quater de l&rsquo;annexe III du CGI.<\/p><p>Autrement dit, le caract\u00e8re indispensable de ces activit\u00e9s pour pr\u00e9parer ou orienter des travaux de R&amp;D ne suffit pas, \u00e0 lui seul, \u00e0 les rendre \u00e9ligibles au CIR au titre des d\u00e9penses de personnel de recherche.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e817d8f e-con-full e-flex e-con e-child\" data-id=\"e817d8f\" 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-37f2272 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"37f2272\" 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 class=\"sub-section\"><div class=\"commentaire\"><p><span data-teams=\"true\">Face au renforcement de la jurisprudence, s\u00e9curisez vos d\u00e9penses avec un expert du CIR.<\/span><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f4e623 elementor-align-right elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"2f4e623\" 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\">Faire auditer nos projets \u2192<\/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\t\t<div class=\"elementor-element elementor-element-54fc4f0 elementor-widget elementor-widget-heading\" data-id=\"54fc4f0\" 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\">Depuis la loi de finances 2025, quels sont les risques li\u00e9s \u00e0 une mauvaise qualification des d\u00e9penses ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ce7448 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"6ce7448\" 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>Cette jurisprudence prend une port\u00e9e renforc\u00e9e <strong>depuis l&rsquo;entr\u00e9e en vigueur de la <\/strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/group-gac.com\/en\/finance-act-2025-deciphering-the-impact-on-your-tax-strategy\/\" target=\"_blank\" rel=\"noopener\"><strong>Finance Act for 2025<\/strong><\/a><\/span>. En effet, les d\u00e9penses de veille technologique, historiquement \u00e9ligibles dans la limite de 60 000 \u20ac par an, ont \u00e9t\u00e9 exclues du p\u00e9rim\u00e8tre du CIR depuis le 15 f\u00e9vrier 2025.<\/p><p>Le risque financier associ\u00e9 \u00e0 une mauvaise qualification de ces activit\u00e9s devient donc significatif :<\/p><ul><li>Exclusion des d\u00e9penses de personnel concern\u00e9es ;<\/li><li>Diminution corr\u00e9lative des frais de fonctionnement forfaitaires ;<\/li><li>Risque de remise en cause en contr\u00f4le fiscal.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e13c772 elementor-widget elementor-widget-heading\" data-id=\"e13c772\" 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\">Tous les travaux bibliographiques doivent-ils \u00eatre exclus du CIR ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa894d2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"aa894d2\" 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 du Tribunal ne signifie pas pour autant que toute analyse bibliographique ou tout travail sur l&rsquo;\u00e9tat des connaissances doit \u00eatre exclu du CIR. La fronti\u00e8re semble davantage se situer dans la finalit\u00e9 des travaux r\u00e9alis\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32e931f elementor-widget elementor-widget-heading\" data-id=\"32e931f\" 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\">Travaux g\u00e9n\u00e9ralement non \u00e9ligibles au CIR<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba11181 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ba11181\" 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>Les activit\u00e9s visant principalement \u00e0 :<\/p><ul><li>Rechercher des solutions existantes ;<\/li><li>Cartographier l&rsquo;\u00e9tat des connaissances ;<\/li><li>Orienter la strat\u00e9gie d&rsquo;innovation ;<\/li><li>Identifier des opportunit\u00e9s technologiques.<\/li><\/ul><p>Ces travaux rel\u00e8vent davantage de la veille technologique.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db5d04d elementor-widget elementor-widget-heading\" data-id=\"db5d04d\" 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\">Travaux pouvant rester \u00e9ligibles dans le cadre d'une op\u00e9ration de R&amp;D<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49cfffd elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"49cfffd\" 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>Les travaux r\u00e9alis\u00e9s dans le cadre direct d&rsquo;une op\u00e9ration de R&amp;D identifi\u00e9e, notamment lorsqu&rsquo;ils participent :<\/p><ul><li>A la formulation des hypoth\u00e8ses scientifiques ;<\/li><li>A l&rsquo;identification des verrous techniques ;<\/li><li>A la d\u00e9finition des protocoles exp\u00e9rimentaux ;<\/li><li>A l&rsquo;analyse scientifique n\u00e9cessaire \u00e0 la conduite des essais.<\/li><\/ul><p>Dans cette hypoth\u00e8se, l&rsquo;analyse des connaissances existantes peut demeurer indissociable de la d\u00e9marche scientifique et exp\u00e9rimentale. <strong>Cette distinction rejoint d&rsquo;ailleurs la doctrine administrative actuelle ainsi que les sch\u00e9mas publi\u00e9s par le MESR relatifs au processus d&rsquo;une op\u00e9ration de R&amp;D<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0312b0 elementor-widget elementor-widget-heading\" data-id=\"e0312b0\" 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\">Comment justifier les travaux d'\u00e9tat de l'art dans un dossier CIR ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e382ca4 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e382ca4\" 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>Cette d\u00e9cision confirme la <strong>n\u00e9cessit\u00e9 de renforcer la tra\u00e7abilit\u00e9 et la qualification des temps d\u00e9clar\u00e9s au CIR<\/strong>.<\/p><p>Une attention particuli\u00e8re doit d\u00e9sormais \u00eatre port\u00e9e :<\/p><ul><li>A la documentation des travaux pr\u00e9paratoires ;<\/li><li>A la justification du lien direct avec une op\u00e9ration de R&amp;D identifi\u00e9e ;<\/li><li>A la distinction entre activit\u00e9s de veille g\u00e9n\u00e9rale et activit\u00e9s scientifiques int\u00e9gr\u00e9es au processus exp\u00e9rimental ;<\/li><li>Ainsi qu&rsquo;\u00e0 la formalisation des hypoth\u00e8ses et verrous techniques trait\u00e9s.<\/li><\/ul><p>Dans les contr\u00f4les r\u00e9cents, <strong>cette fronti\u00e8re fait d\u00e9j\u00e0 l&rsquo;objet d&rsquo;une attention croissante de l&rsquo;administration fiscale et des experts du MESR<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b03bb9c elementor-widget elementor-widget-heading\" data-id=\"b03bb9c\" 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\">Les profils technico-commerciaux peuvent-ils \u00eatre valoris\u00e9s dans le CIR ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a508cd8 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a508cd8\" 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 apporte \u00e9galement un \u00e9clairage int\u00e9ressant concernant <strong>l\u2019\u00e9ligibilit\u00e9 des profils hybrides ou technico-commerciaux au CIR<\/strong>.<\/p><p>En l\u2019esp\u00e8ce, la soci\u00e9t\u00e9 soutenait que son directeur commercial contribuait de mani\u00e8re substantielle aux avanc\u00e9es scientifiques de l\u2019entreprise compte tenu de son exp\u00e9rience technique et de son implication aupr\u00e8s des clients et du bureau d\u2019\u00e9tudes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-22c7906 e-con-full e-flex e-con e-child\" data-id=\"22c7906\" 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-66cdbf7 elementor-widget elementor-widget-heading\" data-id=\"66cdbf7\" 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\">Arguments retenus par le Tribunal pour rejeter le profil :<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e20e633 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e20e633\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Le salari\u00e9 \u00e9tait recrut\u00e9 sur un poste de \u00ab technico-commercial \u00bb ;<\/li><li>Son contrat de travail relevait de la convention collective du commerce de gros ;<\/li><li>Ses missions consistaient principalement \u00e0 assurer :<\/li><li>La d\u00e9finition technique du mat\u00e9riel avec les clients ;<\/li><li>Le suivi industriel des \u00e9quipements ;<\/li><li>La mise en route et l\u2019assistance technico-commerciale.<\/li><\/ul><p>Surtout, la soci\u00e9t\u00e9 n\u2019apportait aucun \u00e9l\u00e9ment probant permettant de d\u00e9montrer une participation effective de ce salari\u00e9 aux op\u00e9rations de recherche men\u00e9es au cours de l\u2019exercice concern\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bae7da3 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"bae7da3\" 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 juge valide donc la remise en cause :<\/p><ul><li>Des d\u00e9penses de personnel correspondantes ;<\/li><li>Mais \u00e9galement des frais de fonctionnement associ\u00e9s calcul\u00e9s forfaitairement.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb3776e elementor-widget elementor-widget-heading\" data-id=\"cb3776e\" 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\">Quels crit\u00e8res permettent de d\u00e9montrer la participation effective aux travaux de recherche ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-900e264 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"900e264\" 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>Cette position illustre une tendance d\u00e9sormais bien \u00e9tablie dans les contr\u00f4les CIR : <strong>l&rsquo;administration et les juridictions ne s&rsquo;arr\u00eatent plus \u00e0 la seule technicit\u00e9 suppos\u00e9e du profil ou \u00e0 son exp\u00e9rience m\u00e9tier<\/strong>.<\/p><p>L&rsquo;\u00e9ligibilit\u00e9 repose avant tout sur :<\/p><ul><li>La participation effective aux op\u00e9rations de R&amp;D ;<\/li><li>La capacit\u00e9 \u00e0 d\u00e9montrer une contribution directe aux travaux scientifiques ou techniques ;<\/li><li>L&rsquo;existence d&rsquo;une documentation suffisamment pr\u00e9cise permettant d&rsquo;\u00e9tablir cette affectation.<\/li><\/ul><p><strong>Les fonctions \u00e0 l&rsquo;interface entre technique, commerce, industrialisation ou support client constituent ainsi des zones de vigilance particuli\u00e8res en mati\u00e8re de CIR.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83d47d7 elementor-widget elementor-widget-heading\" data-id=\"83d47d7\" 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\">Notre analyse : ce que cette jurisprudence change concr\u00e8tement pour les entreprises\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9b9771 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e9b9771\" 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>Cette d\u00e9cision s&rsquo;inscrit dans une tendance de fond observ\u00e9e depuis plusieurs ann\u00e9es : <strong>une lecture plus exigeante du crit\u00e8re d&rsquo;affectation \u00ab directe et exclusive \u00bb des personnels de recherche.<\/strong><\/p><p>Pour autant, elle ne remet pas en cause l&rsquo;\u00e9ligibilit\u00e9 des travaux scientifiques pr\u00e9paratoires lorsqu&rsquo;ils sont pleinement int\u00e9gr\u00e9s \u00e0 une op\u00e9ration de R&amp;D structur\u00e9e et document\u00e9e.<\/p><p>L&rsquo;enjeu, pour les entreprises, r\u00e9side d\u00e9sormais moins dans la nature des travaux eux-m\u00eames que dans leur qualification, leur finalit\u00e9 et leur niveau de rattachement \u00e0 une d\u00e9marche exp\u00e9rimentale clairement d\u00e9montr\u00e9e.<\/p><p>De la m\u00eame mani\u00e8re, <strong>cette d\u00e9cision rappelle que les profils techniques ou technico-commerciaux ne sont pas exclus par principe du CIR, mais que leur participation effective aux op\u00e9rations de recherche doit pouvoir \u00eatre objectiv\u00e9e au moyen d&rsquo;\u00e9l\u00e9ments pr\u00e9cis, coh\u00e9rents et contemporains des travaux r\u00e9alis\u00e9s.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1b0630 elementor-widget elementor-widget-heading\" data-id=\"f1b0630\" 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\">Comment s\u00e9curiser ses d\u00e9penses CIR face aux contr\u00f4les fiscaux et aux expertises du MESR ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be5e59d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"be5e59d\" 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>Les \u00e9quipes de G.A.C. Group accompagnent quotidiennement les entreprises dans :<\/p><ul><li>La s\u00e9curisation de leurs d\u00e9penses CIR ;<\/li><li>La qualification des activit\u00e9s de recherche ;<\/li><li>La pr\u00e9paration des dossiers justificatifs ;<\/li><li>The <span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/group-gac.com\/en\/fiscalite-innovation-controle-cir-cii-ipbox\/\">gestion des contr\u00f4les fiscaux<\/a><\/strong><\/span> et expertises MESR.<\/li><\/ul><p>Pour toute question sur l&rsquo;impact de cette jurisprudence sur vos pratiques CIR, sur le traitement des travaux d&rsquo;\u00e9tat de l&rsquo;art ou sur l&rsquo;\u00e9ligibilit\u00e9 de certaines fonctions support ou technico-commerciales, n&rsquo;h\u00e9sitez pas \u00e0 contacter votre interlocuteur habituel ou l&rsquo;expert en charge de votre dossier.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3c7127 elementor-align-center elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"a3c7127\" 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\">Make an appointment with an expert in innovation tax strategy<\/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 class=\"elementor-element elementor-element-aa95f09 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"aa95f09\" 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>Source:\u00a0<strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/justicelibre.org\/decision\/admin\/DTA_2400100_20260413\" target=\"_blank\" rel=\"noopener\">Tribunal administratif de Versailles, n\u00b02400100 du 13 avril 2026.<\/a><\/span><\/strong><\/p>\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-baea6b3 e-con e-atomic-element e-flexbox-base e-b8f6ad7\" data-id=\"baea6b3\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"baea6b3\">\n    <div class=\"elementor-element elementor-element-3c7902a e-con-full e-flex e-con e-child\" data-id=\"3c7902a\" 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-1a8961b elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"1a8961b\" 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\">Discover our comprehensive support for managing and securing your CIR\/CII<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3966bc elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c3966bc\" 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>Depuis plus de 20 ans, G.A.C. Group accompagne les entreprises innovantes \u00e0 chaque \u00e9tape de leur d\u00e9marche CIR. Dossier justificatif, contr\u00f4le fiscal, strat\u00e9gie de financement : nos experts sont \u00e0 vos c\u00f4t\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a1c2b61 e-flex e-con-boxed e-con e-child\" data-id=\"a1c2b61\" 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-85b10f3 elementor-align-right elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"85b10f3\" 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:\/\/group-gac.com\/en\/service\/cir-cii\/\" 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\">D\u00e9couvrir notre accompagnement CIR\/CII \u2192<\/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 class=\"elementor-element elementor-element-00317ce elementor-align-right elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"00317ce\" 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:\/\/group-gac.com\/en\/newsletter\/\" 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\">S'abonner \u00e0 la newsletter \u2192<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u00c9tat de l&rsquo;art, veille technologique, profils technico-commerciaux : la d\u00e9cision du TA Versailles 2026 pr\u00e9cise plusieurs points cl\u00e9s du CIR.<\/p>","protected":false},"author":47,"featured_media":349984,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Veille technologique et CIR : la d\u00e9cision du TA Versailles 2026","_seopress_titles_desc":"\u00c9tat de l'art, veille technologique, profils technico-commerciaux : la d\u00e9cision du TA Versailles 2026 pr\u00e9cise plusieurs points cl\u00e9s du CIR.","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"Veille technologique et CIR : la d\u00e9cision du TA Versailles 2026","_seopress_social_fb_desc":"\u00c9tat de l'art, veille technologique, profils technico-commerciaux : la d\u00e9cision du TA Versailles 2026 pr\u00e9cise plusieurs points cl\u00e9s du CIR.","_seopress_social_fb_img":"https:\/\/group-gac.com\/wp-content\/uploads\/2025\/06\/IMAGES-SIMPLES-Articles-events.-9.png","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"Veille technologique et CIR : la d\u00e9cision du TA Versailles 2026","_seopress_social_twitter_desc":"\u00c9tat de l'art, veille technologique, profils technico-commerciaux : la d\u00e9cision du TA Versailles 2026 pr\u00e9cise plusieurs points cl\u00e9s du 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