{"id":480829,"date":"2026-06-15T18:17:46","date_gmt":"2026-06-15T16:17:46","guid":{"rendered":"https:\/\/group-gac.com\/?p=480829"},"modified":"2026-06-18T05:40:55","modified_gmt":"2026-06-18T03:40:55","slug":"remboursement-immediat-cir-pme-conseil-etat","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/remboursement-immediat-cir-pme-conseil-etat\/","title":{"rendered":"Remboursement imm\u00e9diat CIR\/CII : une PME peut-elle y renoncer ?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"480829\" class=\"elementor elementor-480829\" 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 2 juin 2026 (n\u00b0 506731), le Conseil d&rsquo;\u00c9tat apporte une clarification attendue concernant les modalit\u00e9s de remboursement des cr\u00e9ances de Cr\u00e9dit d&rsquo;Imp\u00f4t Recherche (CIR) et de Cr\u00e9dit d&rsquo;Imp\u00f4t Innovation (CII) d\u00e9tenues par les PME.<\/p><p>Cette d\u00e9cision rappelle un principe essentiel : <strong>m\u00eame lorsqu&rsquo;une entreprise est \u00e9ligible au remboursement imm\u00e9diat de sa cr\u00e9ance de <\/strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/group-gac.com\/en\/cir-cii-tax-strategy-innovation\/\" target=\"_blank\" rel=\"noopener\"><strong>CIR ou de CII<\/strong><\/a><\/span><strong>, elle conserve la possibilit\u00e9 d&rsquo;appliquer le r\u00e9gime de droit commun et de reporter l&rsquo;utilisation de cette cr\u00e9ance sur les exercices suivants.<\/strong><\/p><p>Une position qui s\u00e9curise les entreprises innovantes et clarifie les d\u00e9lais de r\u00e9clamation applicables.<\/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 Conseil d\u2019\u00c9tat est-elle importante pour les PME innovantes ?<\/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>L&rsquo;affaire concernait l&rsquo;Institut Coop\u00e9ratif du Vin (ICV), une structure r\u00e9pondant \u00e0 la d\u00e9finition europ\u00e9enne de la PME. Au titre de d\u00e9penses de recherche et d&rsquo;innovation engag\u00e9es en 2016, l&rsquo;entreprise disposait d&rsquo;une cr\u00e9ance de CIR et de CII. L&rsquo;administration fiscale consid\u00e9rait que cette cr\u00e9ance \u00e9tant imm\u00e9diatement remboursable du fait de son statut de PME, la demande de remboursement d\u00e9pos\u00e9e en novembre 2020 \u00e9tait tardive.<\/p><p>La cour administrative d&rsquo;appel de Toulouse avait donn\u00e9 raison \u00e0 l&rsquo;entreprise. Le ministre s&rsquo;est alors pourvu devant le Conseil d&rsquo;\u00c9tat.<\/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\">Une PME doit-elle obligatoirement demander le remboursement imm\u00e9diat de son CIR ou de son CII ?<\/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>Une PME qui b\u00e9n\u00e9ficie du droit au remboursement imm\u00e9diat de son CIR ou de son CII est-elle oblig\u00e9e d&rsquo;utiliser cette facult\u00e9 ?<\/p><p>Ou peut-elle choisir de conserver sa cr\u00e9ance, l&rsquo;imputer sur les exercices suivants puis demander ult\u00e9rieurement le remboursement du solde non utilis\u00e9 ?<\/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>Vous souhaitez piloter et s\u00e9curiser vos cr\u00e9ances fiscales pluriannuelles ?<\/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\">Contacter nos experts \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\">Que dit le Conseil d\u2019\u00c9tat sur le remboursement imm\u00e9diat du CIR\/CII ?\n<\/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>Le Conseil d&rsquo;\u00c9tat adopte une <strong>position favorable aux entreprises<\/strong>.<\/p><p>Selon les juges, les dispositions permettant aux PME d&rsquo;obtenir un remboursement imm\u00e9diat constituent une facult\u00e9 et non une obligation. Autrement dit, une PME peut :<\/p><ul><li>Demander imm\u00e9diatement le remboursement de sa cr\u00e9ance ;<\/li><li>Ou choisir de l&rsquo;utiliser selon les r\u00e8gles de droit commun.<\/li><\/ul><p>Dans ce second cas, elle peut imputer sa cr\u00e9ance sur l&rsquo;imp\u00f4t d\u00fb au titre des trois exercices suivants puis solliciter le remboursement du solde restant. Le Conseil d&rsquo;\u00c9tat pr\u00e9cise que le b\u00e9n\u00e9fice du remboursement imm\u00e9diat n&rsquo;a \u00ab ni pour objet ni pour effet \u00bb de priver les PME de cette possibilit\u00e9. La demande de remboursement formul\u00e9e par l&rsquo;ICV en 2020 n&rsquo;\u00e9tait donc pas tardive.<\/p>\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\">Remboursement imm\u00e9diat ou imputation : quelle marge de man\u0153uvre pour les PME ?<\/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>Les PME disposent d\u00e9sormais d&rsquo;une confirmation jurisprudentielle claire : <strong>elles peuvent arbitrer entre remboursement imm\u00e9diat et utilisation de cette cr\u00e9ance dans les conditions de droit commun<\/strong>, c&rsquo;est-\u00e0-dire ne pas demander son remboursement imm\u00e9diat, mais l&rsquo;imputer sur l&rsquo;imp\u00f4t d\u00fb au titre de chacun des trois exercices suivants celui au titre duquel la cr\u00e9ance a \u00e9t\u00e9 constat\u00e9e avant, le cas \u00e9ch\u00e9ant, de demander la restitution de la fraction de cette cr\u00e9ance qui n&rsquo;aura pu \u00eatre imput\u00e9e.<\/p><p><strong>Cette flexibilit\u00e9 permet d&rsquo;adapter la strat\u00e9gie fiscale aux besoins de financement et de d\u00e9veloppement de l&rsquo;entreprise.<\/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\">Ce que cette d\u00e9cision change pour la strat\u00e9gie fiscale et de tr\u00e9sorerie des PME<\/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 constitue une excellente nouvelle pour les PME innovantes. Le Conseil d&rsquo;\u00c9tat confirme une lecture pragmatique des textes : le remboursement imm\u00e9diat du CIR ou du CII est un droit, pas une obligation.<\/p><p>Les PME peuvent choisir de ne pas exercer ce droit et d&rsquo;utiliser leur cr\u00e9ance selon le m\u00e9canisme de droit commun. <strong>Les entreprises conservent donc la ma\u00eetrise de leur <\/strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/group-gac.com\/en\/carbon-footprint-method-guide-steps-scopes\/\" target=\"_blank\" rel=\"noopener\"><strong>strat\u00e9gie fiscale et de tr\u00e9sorerie<\/strong><\/a><\/span><strong>.<\/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\">Quels points de vigilance pour s\u00e9curiser ses cr\u00e9ances CIR\/CII ?<\/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>Toutefois, cette souplesse ne dispense pas d&rsquo;une gestion rigoureuse des cr\u00e9ances de cr\u00e9dit d&rsquo;imp\u00f4t. Il est essentiel de <strong>conserver l&rsquo;historique des imputations r\u00e9alis\u00e9es, les justificatifs des montants report\u00e9s et l&rsquo;ensemble de la documentation associ\u00e9e aux d\u00e9clarations initiales<\/strong>.<\/p><p>Cette jurisprudence pourrait \u00e9galement conduire certaines entreprises \u00e0 r\u00e9examiner d&rsquo;anciens dossiers consid\u00e9r\u00e9s comme prescrits ou d\u00e9finitivement perdus. Une revue des cr\u00e9ances de CIR et de CII non rembours\u00e9es peut s&rsquo;av\u00e9rer particuli\u00e8rement opportune, notamment lorsque les d\u00e9lais de r\u00e9clamation ne sont pas d\u00e9finitivement expir\u00e9s.<\/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\">R\u00e8gle d'or de la s\u00e9curisation du CIR<\/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<div class=\"encart-yellow\"><div class=\"encart-yellow-item\">\u2192 La s\u00e9curisation des droits de l&rsquo;entreprise repose autant sur la qualit\u00e9 du dossier technique de R&amp;D que sur la parfaite ma\u00eetrise des r\u00e8gles proc\u00e9durales et des d\u00e9lais applicables.<\/div><\/div>\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-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\">Comment s\u00e9curiser la gestion de vos cr\u00e9ances CIR\/CII ?<\/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>G.A.C. Group accompagne les entreprises innovantes dans la s\u00e9curisation de leurs dispositifs de fiscalit\u00e9 de l\u2019innovation, notamment sur :<\/p><ul><li>La revue des cr\u00e9ances CIR et CII ;<\/li><li>L\u2019analyse des d\u00e9lais de r\u00e9clamation applicables ;<\/li><li>La s\u00e9curisation des dossiers justificatifs ;<\/li><li>La gestion des demandes de remboursement ;<\/li><li>La pr\u00e9paration aux \u00e9changes avec l\u2019administration fiscale en cas de <span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/group-gac.com\/en\/fiscalite-innovation-controle-cir-cii-ipbox\/\" target=\"_blank\" rel=\"noopener\">control<\/a><\/strong><\/span>.<\/li><\/ul><p>Pour toute question sur l\u2019impact de cette d\u00e9cision sur vos cr\u00e9ances CIR\/CII, n\u2019h\u00e9sitez pas \u00e0 nous contacter.<\/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: <span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000054197123?fonds=CETAT&amp;juridiction=CONSEIL_ETAT&amp;page=1&amp;pageSize=10&amp;searchField=ALL&amp;searchType=ALL&amp;sortValue=DATE_DESC&amp;tab_selection=cetat\" target=\"_blank\" rel=\"noopener\">Conseil d&rsquo;\u00c9tat, n\u00b0 506731, 2 juin 2026, Institut coop\u00e9ratif du vin.<\/a><\/strong><\/span><\/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>Le Conseil d\u2019\u00c9tat confirme qu\u2019une PME peut renoncer au remboursement imm\u00e9diat de sa cr\u00e9ance CIR\/CII et l\u2019utiliser selon le r\u00e9gime de droit commun.<\/p>","protected":false},"author":47,"featured_media":214927,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Remboursement CIR PME : le Conseil d\u2019\u00c9tat tranche","_seopress_titles_desc":"Le Conseil d\u2019\u00c9tat confirme qu\u2019une PME peut renoncer au remboursement imm\u00e9diat de sa cr\u00e9ance CIR\/CII et l\u2019utiliser selon le r\u00e9gime de droit commun.","_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":"Remboursement CIR PME : le Conseil d\u2019\u00c9tat tranche","_seopress_social_fb_desc":"Le Conseil d\u2019\u00c9tat confirme qu\u2019une PME peut renoncer au remboursement imm\u00e9diat de sa cr\u00e9ance CIR\/CII et l\u2019utiliser selon le r\u00e9gime de droit commun.","_seopress_social_fb_img":"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/02\/IMAGES-SIMPLES-Articles-events.-27-1.png","_seopress_social_fb_img_attachment_id":214927,"_seopress_social_fb_img_width":1920,"_seopress_social_fb_img_height":1080,"_seopress_social_twitter_title":"Remboursement CIR PME : le Conseil d\u2019\u00c9tat tranche","_seopress_social_twitter_desc":"Le Conseil d\u2019\u00c9tat confirme qu\u2019une PME peut renoncer au remboursement imm\u00e9diat de sa cr\u00e9ance CIR\/CII et l\u2019utiliser selon le r\u00e9gime de droit 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