{"id":483849,"date":"2026-07-20T16:21:57","date_gmt":"2026-07-20T14:21:57","guid":{"rendered":"https:\/\/group-gac.com\/?p=483849"},"modified":"2026-07-20T16:27:10","modified_gmt":"2026-07-20T14:27:10","slug":"pret-bpifrance-cir-jurisprudence-montpellier","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/pret-bpifrance-cir-jurisprudence-montpellier\/","title":{"rendered":"Pr\u00eat Bpifrance et CIR\/CII : le Tribunal administratif de Montpellier relance le d\u00e9bat"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"483849\" class=\"elementor elementor-483849\" 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-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\">Que dit la d\u00e9cision du Tribunal administratif de Montpellier ?<\/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>Cette d\u00e9cision marque une <strong>nouvelle \u00e9tape dans l&rsquo;interpr\u00e9tation du traitement des pr\u00eats Bpifrance dans le calcul du CIR et du CII<\/strong>. Elle retient qu&rsquo;un pr\u00eat \u00e0 l&rsquo;innovation peut \u00eatre assimil\u00e9 \u00e0 une subvention publique devant \u00eatre d\u00e9duite de l&rsquo;assiette des cr\u00e9dits d&rsquo;imp\u00f4t, malgr\u00e9 son caract\u00e8re remboursable. Retour sur les faits, la position du Tribunal et les cons\u00e9quences pratiques pour les entreprises.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d79b522 elementor-widget elementor-widget-heading\" data-id=\"d79b522\" 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 faits \u00e0 l'origine du litige<\/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>La soci\u00e9t\u00e9 Idealys avait b\u00e9n\u00e9fici\u00e9 en 2021 d&rsquo;un <strong>pr\u00eat Bpifrance d&rsquo;un montant de<\/strong> <strong>1 000 000 \u20ac<\/strong>, <strong>destin\u00e9 au financement d&rsquo;un projet innovant<\/strong>. Estimant que ce pr\u00eat ne constituait pas une subvention publique au sens de l&rsquo;article 244 quater B du CGI, elle avait maintenu l&rsquo;int\u00e9gralit\u00e9 de ses d\u00e9penses \u00e9ligibles dans l&rsquo;assiette de son CIR et de son CII et sollicit\u00e9 le remboursement des cr\u00e9dits d&rsquo;imp\u00f4t correspondants.<\/p><p>L&rsquo;administration fiscale a refus\u00e9 cette demande en consid\u00e9rant que le pr\u00eat devait \u00eatre assimil\u00e9 \u00e0 une <span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/group-gac.com\/service\/aides-et-subventions\/\" target=\"_blank\" rel=\"noopener\">subvention publique<\/a><\/strong><\/span> venant diminuer les bases de calcul des cr\u00e9dits d&rsquo;imp\u00f4t. Cette position est finalement valid\u00e9e par le Tribunal administratif de Montpellier.<\/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>\u00c9valuez les cons\u00e9quences de cette d\u00e9cision sur votre situation fiscale avec nos experts.<\/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\">Pourquoi le Tribunal consid\u00e8re-t-il le pr\u00eat Bpifrance comme une subvention publique ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95d817b elementor-widget elementor-widget-heading\" data-id=\"95d817b\" 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\">Les crit\u00e8res retenus par le Tribunal\n<\/h3>\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>Pour parvenir \u00e0 cette conclusion, le Tribunal retient plusieurs \u00e9l\u00e9ments :<\/p><ul><li>Bpifrance exerce des missions d&rsquo;int\u00e9r\u00eat g\u00e9n\u00e9ral, est tr\u00e8s majoritairement d\u00e9tenue par des personnes publiques et le pr\u00eat litigieux \u00e9tait financ\u00e9 par le minist\u00e8re de l&rsquo;\u00c9conomie ;<\/li><li>Le financement avait \u00e9t\u00e9 accord\u00e9 dans des conditions particuli\u00e8rement avantageuses par rapport au march\u00e9 ;<\/li><li>Le pr\u00eat \u00e9tait directement destin\u00e9 au financement d&rsquo;un projet ouvrant droit au <span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/group-gac.com\/cir-cii-strategie-fiscale-innovation\/\">CIR\/CII<\/a><\/strong><\/span>.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c17b69f elementor-widget elementor-widget-heading\" data-id=\"c17b69f\" 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\">Les crit\u00e8res retenus par le Tribunal<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c44f7c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8c44f7c\" 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>Statuant sur un CIR au titre de l&rsquo;ann\u00e9e 2021, soit avant les \u00e9volutions introduites par la loi de finances pour 2025, le tribunal a consid\u00e9r\u00e9 que, malgr\u00e9 son caract\u00e8re remboursable, <strong>ce pr\u00eat constitue une subvention publique<\/strong> au sens du III de l&rsquo;article 244 quater B du CGI.<\/p><p>En cons\u00e9quence, son montant doit \u00eatre d\u00e9duit en totalit\u00e9 des bases de calcul du CIR et du CII au titre de l&rsquo;ann\u00e9e de son versement.<\/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\">Cette d\u00e9cision fait-elle jurisprudence ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2776a20 elementor-widget elementor-widget-heading\" data-id=\"2776a20\" 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\">Une d\u00e9cision contraire rendue quelques mois auparavant<\/h3>\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>Cette d\u00e9cision intervient quelques mois seulement apr\u00e8s un jugement du <span style=\"text-decoration: underline;\"><a href=\"https:\/\/group-gac.com\/cir-aides-bpifrance-decision-ta-paris-2026\/\" target=\"_blank\" rel=\"noopener\"><strong>Tribunal administratif de Paris<\/strong><\/a><\/span>, 28 janvier 2026, n\u00b0 2406541, qui avait retenu une analyse inverse concernant le traitement d&rsquo;une subvention Bpifrance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae4302c elementor-widget elementor-widget-heading\" data-id=\"ae4302c\" 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\">Une jurisprudence qui reste en construction<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0db36f6 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0db36f6\" 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 jurisprudence demeure donc <strong>en cours de construction<\/strong>. Si la d\u00e9cision du Tribunal administratif de Montpellier constitue un \u00e9l\u00e9ment important, elle ne met pas d\u00e9finitivement un terme au d\u00e9bat, notamment pour les exercices ant\u00e9rieurs \u00e0 la loi de finances 2025.<\/p><p>Il conviendra d\u00e9sormais d&rsquo;\u00eatre attentif \u00e0 l&rsquo;\u00e9volution de cette jurisprudence et, le cas \u00e9ch\u00e9ant, aux d\u00e9cisions qui pourraient \u00eatre rendues par les juridictions d&rsquo;appel, voire par 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-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\">Notre analyse : quelle position adopter ?<\/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>Notre analyse a toujours consist\u00e9 \u00e0 consid\u00e9rer que la non-d\u00e9duction des pr\u00eats Bpifrance pouvait \u00eatre juridiquement d\u00e9fendable, mais qu&rsquo;une telle position supposait d&rsquo;accepter un \u00e9ventuel d\u00e9bat contentieux avec l&rsquo;administration fiscale, sans garantie quant \u00e0 son issue. La d\u00e9cision du Tribunal administratif de Montpellier vient aujourd&rsquo;hui <strong>conforter cette approche prudente<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07b5bef elementor-widget elementor-widget-heading\" data-id=\"07b5bef\" 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\">Quelles cons\u00e9quences pour les entreprises ?<\/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>En pratique, nos recommandations demeurent inchang\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1538135 elementor-widget elementor-widget-heading\" data-id=\"1538135\" 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\">Faut-il d\u00e9poser une d\u00e9claration rectificative ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10686b8 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"10686b8\" 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;opportunit\u00e9 de d\u00e9poser une d\u00e9claration rectificative au titre des exercices ant\u00e9rieurs doit \u00eatre appr\u00e9ci\u00e9e au cas par cas, en fonction de la situation propre \u00e0 chaque entreprise, de ses enjeux et de sa strat\u00e9gie.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b43eff elementor-widget elementor-widget-heading\" data-id=\"0b43eff\" 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\">Une analyse individualis\u00e9e reste indispensable<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c51de2b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c51de2b\" 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>Chaque situation m\u00e9rite une analyse individualis\u00e9e. Nos \u00e9quipes vous accompagnent afin d&rsquo;\u00e9valuer objectivement les diff\u00e9rentes options envisageables, leurs avantages, leurs contraintes ainsi que les cons\u00e9quences fiscales et financi\u00e8res qui peuvent en d\u00e9couler.<\/p><p>Si vous souhaitez mesurer l&rsquo;impact de cette nouvelle d\u00e9cision sur votre situation ou \u00e9changer sur la strat\u00e9gie la plus adapt\u00e9e \u00e0 votre entreprise, nos experts se tiennent \u00e0 votre disposition.<\/p>\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\">Faites le point sur votre strat\u00e9gie CIR\/CII avec les experts de G.A.C. Group<\/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>La d\u00e9cision du Tribunal administratif de Montpellier constitue une \u00e9volution importante pour les entreprises b\u00e9n\u00e9ficiant de financements Bpifrance. <strong>Son impact doit toutefois \u00eatre analys\u00e9 au regard de votre situation, des exercices concern\u00e9s et de votre <\/strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/group-gac.com\/strategie-fiscale-innovation-cir-cii-ip-box\/\"><strong>strat\u00e9gie fiscale<\/strong><\/a><\/span>.<\/p><p>Les experts de G.A.C. Group vous accompagnent pour :<\/p><ul><li>analyser les cons\u00e9quences de cette jurisprudence sur vos d\u00e9clarations CIR\/CII ;<\/li><li>\u00e9valuer l&rsquo;opportunit\u00e9 d&rsquo;une d\u00e9claration rectificative ;<\/li><li>s\u00e9curiser vos cr\u00e9dits d&rsquo;imp\u00f4t recherche et innovation ;<\/li><li>pr\u00e9parer votre entreprise en cas de <span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/group-gac.com\/fiscalite-innovation-controle-cir-cii-ipbox\/\">contr\u00f4le fiscal<\/a><\/strong><\/span>.<\/li><\/ul>\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\">Prenez RDV avec un expert en strat\u00e9gie fiscale 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 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:\/\/justice.pappers.fr\/decision\/42041694a26e67f6b00a6eb5bb2b537249c6ba4a\" target=\"_blank\" rel=\"noopener\">Tribunal administratif de Montpellier, 2\u00e8me Chambre, 30 juin 2026, n\u00b0 2402471<\/a><\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6fe109 elementor-widget elementor-widget-heading\" data-id=\"c6fe109\" 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\">FAQ : Pr\u00eat Bpifrance et CIR\/CII<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a488553 elementor-widget elementor-widget-n-accordion\" data-id=\"a488553\" 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-1720\" 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-1720\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Un pr\u00eat Bpifrance doit-il \u00eatre d\u00e9duit du calcul 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-1720\" class=\"elementor-element elementor-element-736c3b0 e-con-full e-flex e-con e-child\" data-id=\"736c3b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-690d71a elementor-widget elementor-widget-text-editor\" data-id=\"690d71a\" 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=\"faq-item\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><p>Le Tribunal administratif de Montpellier consid\u00e8re qu&rsquo;un pr\u00eat \u00e0 l&rsquo;innovation Bpifrance constitue une subvention publique devant \u00eatre d\u00e9duite de l&rsquo;assiette du CIR et du CII, malgr\u00e9 son caract\u00e8re remboursable. Cette position n&rsquo;est toutefois pas encore d\u00e9finitivement stabilis\u00e9e.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\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-1721\" 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-1721\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Cette d\u00e9cision s'applique-t-elle automatiquement \u00e0 toutes les entreprises ? <\/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-1721\" class=\"elementor-element elementor-element-70fcc7a e-con-full e-flex e-con e-child\" data-id=\"70fcc7a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d3097dd elementor-widget elementor-widget-text-editor\" data-id=\"d3097dd\" 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=\"faq-item\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><p>Non. Chaque situation doit \u00eatre analys\u00e9e en fonction de la nature du financement, de la p\u00e9riode concern\u00e9e et des circonstances propres \u00e0 l&rsquo;entreprise.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\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-1722\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1722\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> La jurisprudence est-elle d\u00e9finitivement fix\u00e9e ? <\/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-1722\" class=\"elementor-element elementor-element-51ed767 e-con-full e-flex e-con e-child\" data-id=\"51ed767\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8637727 elementor-widget elementor-widget-text-editor\" data-id=\"8637727\" 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=\"faq-item\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><p>Non. Une d\u00e9cision ant\u00e9rieure du Tribunal administratif de Paris avait retenu une analyse diff\u00e9rente. Des d\u00e9cisions d&rsquo;appel, voire du Conseil d&rsquo;\u00c9tat, pourraient encore faire \u00e9voluer cette interpr\u00e9tation.<\/p><\/div><\/div><\/div><\/div><\/div>\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-1723\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1723\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Faut-il d\u00e9poser une d\u00e9claration rectificative ? <\/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-1723\" class=\"elementor-element elementor-element-eb0967d e-con-full e-flex e-con e-child\" data-id=\"eb0967d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-217990b elementor-widget elementor-widget-text-editor\" data-id=\"217990b\" 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 id=\"vis-container\" class=\"\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><p>Il n&rsquo;existe pas de r\u00e9ponse unique. L&rsquo;opportunit\u00e9 d&rsquo;une d\u00e9claration rectificative doit \u00eatre \u00e9tudi\u00e9e au regard de votre situation fiscale, des montants en jeu et de votre strat\u00e9gie.<\/p><\/div><\/div><\/div><\/div><\/div>\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\":\"Un pr\\u00eat Bpifrance doit-il \\u00eatre d\\u00e9duit du calcul du CIR ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le Tribunal administratif de Montpellier consid\\u00e8re qu&rsquo;un pr\\u00eat \\u00e0 l&rsquo;innovation Bpifrance constitue une subvention publique devant \\u00eatre d\\u00e9duite de l&rsquo;assiette du CIR et du CII, malgr\\u00e9 son caract\\u00e8re remboursable. Cette position n&rsquo;est toutefois pas encore d\\u00e9finitivement stabilis\\u00e9e.\"}},{\"@type\":\"Question\",\"name\":\"Cette d\\u00e9cision s'applique-t-elle automatiquement \\u00e0 toutes les entreprises ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Chaque situation doit \\u00eatre analys\\u00e9e en fonction de la nature du financement, de la p\\u00e9riode concern\\u00e9e et des circonstances propres \\u00e0 l&rsquo;entreprise.\"}},{\"@type\":\"Question\",\"name\":\"La jurisprudence est-elle d\\u00e9finitivement fix\\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Une d\\u00e9cision ant\\u00e9rieure du Tribunal administratif de Paris avait retenu une analyse diff\\u00e9rente. Des d\\u00e9cisions d&rsquo;appel, voire du Conseil d&rsquo;\\u00c9tat, pourraient encore faire \\u00e9voluer cette interpr\\u00e9tation.\"}},{\"@type\":\"Question\",\"name\":\"Faut-il d\\u00e9poser une d\\u00e9claration rectificative ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il n&rsquo;existe pas de r\\u00e9ponse unique. L&rsquo;opportunit\\u00e9 d&rsquo;une d\\u00e9claration rectificative doit \\u00eatre \\u00e9tudi\\u00e9e au regard de votre situation fiscale, des montants en jeu et de votre strat\\u00e9gie.\"}}]}<\/script>\n\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\" data-e-type=\"e-flexbox\" data-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\">Faites le point sur votre strat\u00e9gie CIR\/CII avec les experts de G.A.C. Group\n<\/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\/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=\"http:\/\/group-gac.com\/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>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Le Tribunal administratif de Montpellier consid\u00e8re qu&rsquo;un pr\u00eat Bpifrance peut \u00eatre assimil\u00e9 \u00e0 une subvention publique pour le calcul du CIR <\/p>","protected":false},"author":47,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Pr\u00eat Bpifrance et CIR : le Tribunal relance le d\u00e9bat","_seopress_titles_desc":"Le Tribunal administratif de Montpellier consid\u00e8re qu'un pr\u00eat Bpifrance peut \u00eatre assimil\u00e9 \u00e0 une subvention publique pour le calcul du CIR et du CII. Analyse et cons\u00e9quences pour les entreprises.","_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":"Pr\u00eat Bpifrance et CIR : le Tribunal relance le d\u00e9bat","_seopress_social_fb_desc":"Le Tribunal administratif de Montpellier consid\u00e8re qu'un pr\u00eat Bpifrance peut \u00eatre assimil\u00e9 \u00e0 une subvention publique pour le calcul du CIR et du CII. Analyse et cons\u00e9quences pour les entreprises.","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":214927,"_seopress_social_fb_img_width":1920,"_seopress_social_fb_img_height":1080,"_seopress_social_twitter_title":"Pr\u00eat Bpifrance et CIR : le Tribunal relance le d\u00e9bat","_seopress_social_twitter_desc":"Le Tribunal administratif de Montpellier consid\u00e8re qu'un pr\u00eat Bpifrance peut \u00eatre assimil\u00e9 \u00e0 une subvention publique pour le calcul du CIR et du CII. 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