{"id":488315,"date":"2026-10-06T14:03:09","date_gmt":"2026-10-06T12:03:09","guid":{"rendered":"https:\/\/group-gac.com\/?p=488315"},"modified":"2026-10-06T14:28:36","modified_gmt":"2026-10-06T12:28:36","slug":"plf-2027-amendements-cir-cii-c3iv-credits-impot","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/plf-2027-amendements-cir-cii-c3iv-credits-impot\/","title":{"rendered":"PLF 2027 : quels amendements pour le CIR, le CII, le C3IV et les cr\u00e9dits d\u2019imp\u00f4t culturels ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"488315\" class=\"elementor elementor-488315\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-783bf9d e-con-full e-flex e-con e-child\" data-id=\"783bf9d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bba92b7 e-flex e-con-boxed e-con e-child\" data-id=\"bba92b7\" 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-2d7a629 elementor-widget elementor-widget-text-editor\" data-id=\"2d7a629\" 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 5 octobre marque cette fois la r\u00e9ception de la copie parlementaire. En l\u2019\u00e9tat, sur les 1 768 amendements d\u00e9pos\u00e9s, <strong>30 amendements ont \u00e9t\u00e9 identifi\u00e9s<\/strong> comme portant directement sur plusieurs cr\u00e9dits d\u2019imp\u00f4t en faveur de la recherche, de l\u2019innovation, de l\u2019industrie et de la culture : le cr\u00e9dit d\u2019imp\u00f4t recherche (CIR), le cr\u00e9dit d\u2019imp\u00f4t innovation (CII), le cr\u00e9dit d\u2019imp\u00f4t en faveur de l\u2019investissement dans les industries vertes (C3IV), le cr\u00e9dit d\u2019imp\u00f4t en faveur de la cr\u00e9ation de jeux vid\u00e9o (CIJV), ainsi que plusieurs dispositifs fiscaux culturels.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dac6172 e-con-full e-flex e-con e-child\" data-id=\"dac6172\" 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-1de3d08 elementor-widget elementor-widget-heading\" data-id=\"1de3d08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\ud83d\udcc5 Calendrier parlementaire\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-078d542 elementor-widget elementor-widget-text-editor\" data-id=\"078d542\" 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 premi\u00e8re s\u00e9ance publique consacr\u00e9e \u00e0 l\u2019examen du PLF 2027 est pr\u00e9vue le 13 octobre 2026. <strong>Les amendements pr\u00e9sent\u00e9s ci-dessous constituent, \u00e0 ce stade, des propositions susceptibles d\u2019\u00eatre modifi\u00e9es, adopt\u00e9es ou rejet\u00e9es au cours de la proc\u00e9dure parlementaire. Ils ne correspondent donc pas au droit actuellement applicable<\/strong>.<\/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-1b16e6f elementor-widget elementor-widget-heading\" data-id=\"1b16e6f\" 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\">PLF 2027 : quels amendements pour le cr\u00e9dit d\u2019imp\u00f4t recherche (CIR) ?<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27c53a1 e-con-full e-flex e-con e-child\" data-id=\"27c53a1\" 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-c1f2f43 elementor-widget elementor-widget-text-editor\" data-id=\"c1f2f43\" 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 <span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/group-gac.com\/service\/cir-cii\/\" target=\"_blank\" rel=\"noopener\">cr\u00e9dit d\u2019imp\u00f4t recherche (CIR)<\/a><\/strong><\/span>, pr\u00e9vu \u00e0 l\u2019article 244 quater B du CGI, permet aux entreprises de b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t au titre de certaines d\u00e9penses de recherche et d\u00e9veloppement. Les amendements d\u00e9pos\u00e9s portent notamment sur l\u2019assiette du cr\u00e9dit d\u2019imp\u00f4t, ses taux, ses seuils d\u2019application et les conditions permettant d\u2019en b\u00e9n\u00e9ficier.<\/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-ca95e65 elementor-widget elementor-widget-heading\" data-id=\"ca95e65\" 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\">CIR : int\u00e9gration des d\u00e9penses de calcul CPU et GPU\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-146f665 elementor-widget elementor-widget-text-editor\" data-id=\"146f665\" 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\u2019amendement <strong><span class=\"amdt\">I-CF1059<\/span><\/strong> propose d\u2019int\u00e9grer au calcul du CIR certaines d\u00e9penses li\u00e9es aux capacit\u00e9s de calcul CPU et GPU. Le CPU est le processeur g\u00e9n\u00e9raliste d\u2019un ordinateur, tandis que le GPU est un processeur particuli\u00e8rement adapt\u00e9 aux calculs parall\u00e8les.<\/p><p>La proposition permettrait ainsi de prendre en compte certaines d\u00e9penses de calcul n\u00e9cessaires \u00e0 la r\u00e9alisation de travaux de recherche, lorsque ces d\u00e9penses r\u00e9pondent aux conditions d\u2019\u00e9ligibilit\u00e9 pr\u00e9vues par le dispositif.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f56489 elementor-widget elementor-widget-heading\" data-id=\"1f56489\" 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\">CIR : taux de 50 % et m\u00e9thodes alternatives \u00e0 l\u2019exp\u00e9rimentation animale<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b54434 elementor-widget elementor-widget-text-editor\" data-id=\"2b54434\" 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\u2019amendement <strong>I-CF1094<\/strong> propose notamment de porter \u00e0 50 % le taux applicable \u00e0 certaines d\u00e9penses et de prendre en compte certaines d\u00e9penses li\u00e9es au d\u00e9veloppement ou \u00e0 l\u2019utilisation de m\u00e9thodes alternatives \u00e0 l\u2019exp\u00e9rimentation animale.<\/p><p>La proposition modifierait ainsi \u00e0 la fois le niveau de l\u2019avantage fiscal applicable \u00e0 certaines d\u00e9penses et le p\u00e9rim\u00e8tre des d\u00e9penses susceptibles d\u2019\u00eatre retenues.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce4865a elementor-widget elementor-widget-heading\" data-id=\"ce4865a\" 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\">CIR : r\u00e9tablissement du dispositif \u00ab jeune docteur \u00bb<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1a88a7 elementor-widget elementor-widget-text-editor\" data-id=\"a1a88a7\" 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\u2019amendement <strong>I-CF1567<\/strong> propose de r\u00e9tablir le dispositif \u00ab jeune docteur \u00bb, supprim\u00e9 par l\u2019article 55 de la loi de finances pour 2025 pour les d\u00e9penses expos\u00e9es \u00e0 compter du 15 f\u00e9vrier 2025.<\/p><p>Avant sa suppression, ce dispositif permettait, pendant les 24 mois suivant le premier recrutement en CDI, de retenir les d\u00e9penses de personnel aff\u00e9rentes aux jeunes docteurs pour le double de leur montant dans l\u2019assiette du CIR, ainsi que pour la d\u00e9termination du forfait de fonctionnement. L\u2019amendement propose donc de r\u00e9introduire dans le CIR cet avantage sp\u00e9cifique applicable aux d\u00e9penses de personnel des jeunes docteurs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-604f1f3 elementor-widget elementor-widget-heading\" data-id=\"604f1f3\" 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\">CIR : abaissement du seuil de 100 \u00e0 50 millions d\u2019euros<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7252f6 elementor-widget elementor-widget-text-editor\" data-id=\"e7252f6\" 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\u2019amendement <strong>I-CF1836<\/strong> propose de modifier le bar\u00e8me du CIR en abaissant de 100 millions \u00e0 50 millions d\u2019euros le seuil de d\u00e9penses de recherche auquel s\u2019applique le taux principal.<\/p><p>Il pr\u00e9voit \u00e9galement la suppression du taux de 5 % applicable \u00e0 la fraction des d\u00e9penses d\u00e9passant le seuil. Le dispositif actuel pr\u00e9voit un taux de 30 % jusqu\u2019\u00e0 100 millions d\u2019euros et de 5 % au-del\u00e0. La modification aurait donc pour effet de revoir le calcul du CIR pour les entreprises d\u00e9clarant des montants importants de d\u00e9penses de recherche.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fcad0d elementor-widget elementor-widget-heading\" data-id=\"7fcad0d\" 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\">CIR : appr\u00e9ciation du seuil au niveau du groupe<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e7c7df elementor-widget elementor-widget-text-editor\" data-id=\"3e7c7df\" 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\u2019amendement <strong>I-CF1837<\/strong> propose que le seuil de d\u00e9penses de recherche soit appr\u00e9ci\u00e9 au niveau du groupe. Les d\u00e9penses r\u00e9alis\u00e9es par les diff\u00e9rentes soci\u00e9t\u00e9s concern\u00e9es seraient ainsi prises en compte pour d\u00e9terminer si le seuil est atteint. Cette modification pourrait avoir une incidence sur l\u2019application des diff\u00e9rents taux du CIR aux soci\u00e9t\u00e9s appartenant \u00e0 un m\u00eame groupe.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19edf58 elementor-widget elementor-widget-heading\" data-id=\"19edf58\" 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\">CIR : r\u00e9partition du seuil entre les soci\u00e9t\u00e9s d\u2019un groupe<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d44c425 elementor-widget elementor-widget-text-editor\" data-id=\"d44c425\" 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\u2019amendement <strong>I-CF1074<\/strong> pr\u00e9voit une r\u00e9partition du seuil applicable au CIR entre les soci\u00e9t\u00e9s d\u2019un m\u00eame groupe, en fonction de leurs d\u00e9penses de recherche respectives.<\/p><p>La proposition introduirait ainsi une m\u00e9thode de r\u00e9partition permettant de d\u00e9terminer la fraction de d\u00e9penses relevant de chaque tranche de taux pour les diff\u00e9rentes soci\u00e9t\u00e9s concern\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fcb07b2 elementor-widget elementor-widget-heading\" data-id=\"fcb07b2\" 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\">CIR : condition de maintien des emplois de chercheurs et techniciens<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ae1b5b elementor-widget elementor-widget-text-editor\" data-id=\"8ae1b5b\" 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\u2019amendement <strong>I-CF1835<\/strong> propose de subordonner le b\u00e9n\u00e9fice du CIR au maintien des emplois de chercheurs et de techniciens concern\u00e9s par les activit\u00e9s de recherche. Le respect de cette condition constituerait ainsi une exigence suppl\u00e9mentaire pour b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d1e7bd elementor-widget elementor-widget-heading\" data-id=\"1d1e7bd\" 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\">CIR : maintien des activit\u00e9s de recherche et de production en France<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-722bf8c elementor-widget elementor-widget-text-editor\" data-id=\"722bf8c\" 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\u2019amendement <strong>I-CF136<\/strong> pr\u00e9voit de conditionner le b\u00e9n\u00e9fice du CIR au maintien en France des activit\u00e9s de recherche et de production. La proposition introduirait donc une condition tenant \u00e0 la localisation et au maintien de ces activit\u00e9s sur le territoire fran\u00e7ais.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a819183 elementor-widget elementor-widget-heading\" data-id=\"a819183\" 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\">CIR : avis conforme du comit\u00e9 social et \u00e9conomique<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8711d38 elementor-widget elementor-widget-text-editor\" data-id=\"8711d38\" 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\u2019amendement <strong>I-CF172<\/strong> propose, pour les entreprises employant plus de 500 salari\u00e9s, de conditionner le b\u00e9n\u00e9fice du CIR \u00e0 un avis conforme du comit\u00e9 social et \u00e9conomique (CSE). Un avis conforme signifie que l\u2019accord du CSE serait n\u00e9cessaire pour satisfaire \u00e0 la condition pr\u00e9vue par le dispositif. Cette proposition ajouterait ainsi une intervention formelle du CSE aux conditions d\u2019acc\u00e8s au cr\u00e9dit d\u2019imp\u00f4t pour les entreprises concern\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af2b970 elementor-widget elementor-widget-heading\" data-id=\"af2b970\" 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\">CIR : \u00e9valuation pr\u00e9alable de son efficacit\u00e9 et de son co\u00fbt<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10d03bd elementor-widget elementor-widget-text-editor\" data-id=\"10d03bd\" 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\u2019amendement <strong>I-CF857<\/strong> propose de conditionner le b\u00e9n\u00e9fice du CIR \u00e0 une \u00e9valuation pr\u00e9alable de son efficacit\u00e9 et de son co\u00fbt. Le b\u00e9n\u00e9fice du dispositif serait ainsi subordonn\u00e9 \u00e0 une appr\u00e9ciation pr\u00e9alable de ses effets et de son co\u00fbt budg\u00e9taire, selon des modalit\u00e9s qui devraient \u00eatre pr\u00e9cis\u00e9es par le texte.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-136c4b6 elementor-widget elementor-widget-heading\" data-id=\"136c4b6\" 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\">CIR : modification du seuil et traitement de la veille technologique<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5efc8d4 elementor-widget elementor-widget-text-editor\" data-id=\"5efc8d4\" 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\u2019amendement <strong>I-CF83<\/strong> propose notamment d\u2019abaisser \u00e0 75 millions d\u2019euros le seuil de d\u00e9penses retenu pour l\u2019application du CIR. Il intervient \u00e9galement sur le traitement des d\u00e9penses de veille technologique. \u00c0 cet \u00e9gard, la loi de finances pour 2025 a d\u00e9j\u00e0 supprim\u00e9 de l\u2019assiette du CIR les d\u00e9penses de veille technologique expos\u00e9es \u00e0 compter du 15 f\u00e9vrier 2025.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbf1fdc elementor-widget elementor-widget-heading\" data-id=\"fbf1fdc\" 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\">CIR : refonte du bar\u00e8me et nouvelles tranches de taux<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44053a7 elementor-widget elementor-widget-text-editor\" data-id=\"44053a7\" 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\u2019amendement <strong>I-CF369<\/strong> propose une modification plus g\u00e9n\u00e9rale du bar\u00e8me du CIR, avec plusieurs tranches de taux et une appr\u00e9ciation du seuil au niveau du groupe. La proposition modifierait ainsi les modalit\u00e9s de calcul du cr\u00e9dit d\u2019imp\u00f4t pour les entreprises r\u00e9alisant des montants importants de d\u00e9penses de recherche.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-469aed5 elementor-widget elementor-widget-heading\" data-id=\"469aed5\" 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\">CIR : reprise du cr\u00e9dit d\u2019imp\u00f4t en cas de transfert hors UE ou EEE<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa2df86 elementor-widget elementor-widget-text-editor\" data-id=\"aa2df86\" 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\u2019amendement <strong>I-CF1800<\/strong> pr\u00e9voit un m\u00e9canisme de reprise du CIR lorsque les activit\u00e9s de recherche sont transf\u00e9r\u00e9es hors de l\u2019Union europ\u00e9enne ou de l\u2019Espace \u00e9conomique europ\u00e9en.<\/p><p>La reprise correspond \u00e0 la restitution du cr\u00e9dit d\u2019imp\u00f4t lorsque les conditions auxquelles son b\u00e9n\u00e9fice \u00e9tait subordonn\u00e9 cessent d\u2019\u00eatre respect\u00e9es. La proposition introduirait ainsi une cons\u00e9quence fiscale sp\u00e9cifique en cas de transfert des activit\u00e9s concern\u00e9es hors de l\u2019UE ou de l\u2019EEE.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04747e0 elementor-widget elementor-widget-heading\" data-id=\"04747e0\" 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\">PLF 2027 : le cr\u00e9dit d\u2019imp\u00f4t innovation (CII) pourrait-il \u00eatre \u00e9tendu aux ETI ?<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6f31363 e-con-full e-flex e-con e-child\" data-id=\"6f31363\" 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-beb88b5 elementor-widget elementor-widget-text-editor\" data-id=\"beb88b5\" 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 <span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/group-gac.com\/service\/cir-cii\/\">cr\u00e9dit d\u2019imp\u00f4t innovation (CII)<\/a><\/strong><\/span>, pr\u00e9vu au k du II de l\u2019article 244 quater B du CGI, permet aux PME de b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t au titre de certaines d\u00e9penses engag\u00e9es pour la conception de prototypes ou d\u2019installations pilotes de produits nouveaux.<\/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-5a26aa2 elementor-widget elementor-widget-heading\" data-id=\"5a26aa2\" 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\">CII : ouverture du cr\u00e9dit d\u2019imp\u00f4t innovation aux ETI\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1a1d2d elementor-widget elementor-widget-text-editor\" data-id=\"e1a1d2d\" 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\u2019amendement <strong>I-CF1575<\/strong> propose d\u2019\u00e9tendre le b\u00e9n\u00e9fice du CII aux entreprises de taille interm\u00e9diaire (ETI). Le dispositif resterait notamment encadr\u00e9 par le r\u00e9gime des aides de minimis, qui fixe un plafond europ\u00e9en \u00e0 certaines aides publiques de faible montant. Le plafond annuel de d\u00e9penses \u00e9ligibles de 400 000 euros serait maintenu. Cette proposition \u00e9largirait ainsi le champ des entreprises susceptibles de b\u00e9n\u00e9ficier du CII au-del\u00e0 du p\u00e9rim\u00e8tre actuel des PME.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16adbaf elementor-widget elementor-widget-heading\" data-id=\"16adbaf\" 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\">C3IV : quelles nouvelles conditions sont propos\u00e9es dans le PLF 2027 ?<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9785e4a e-con-full e-flex e-con e-child\" data-id=\"9785e4a\" 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-5e1916d elementor-widget elementor-widget-text-editor\" data-id=\"5e1916d\" 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=\"dispo-intro\"><p>Le cr\u00e9dit d\u2019imp\u00f4t en faveur de l\u2019investissement dans les industries vertes (C3IV), pr\u00e9vu \u00e0 l\u2019article 244 quater I du CGI, concerne certaines d\u00e9penses d\u2019investissement r\u00e9alis\u00e9es dans des secteurs contribuant \u00e0 la transition \u00e9nerg\u00e9tique.<\/p><\/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-b5e7517 elementor-widget elementor-widget-heading\" data-id=\"b5e7517\" 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\">C3IV : conditions relatives \u00e0 la fiscalit\u00e9, aux \u00e9missions et \u00e0 l\u2019emploi<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9622f2c elementor-widget elementor-widget-text-editor\" data-id=\"9622f2c\" 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\u2019amendement <strong><span class=\"amdt\">I-CF1319<\/span><\/strong> propose de compl\u00e9ter les conditions d\u2019acc\u00e8s au C3IV par plusieurs exigences relatives \u00e0 la transparence fiscale, \u00e0 la r\u00e9duction des \u00e9missions de gaz \u00e0 effet de serre et au maintien de l\u2019emploi.<\/p><p>Il pr\u00e9voit \u00e9galement un m\u00e9canisme de reprise pouvant atteindre 110 % du montant du cr\u00e9dit d\u2019imp\u00f4t lorsque les conditions pr\u00e9vues ne seraient plus respect\u00e9es. La proposition aurait donc pour effet d\u2019associer le b\u00e9n\u00e9fice du C3IV au respect de conditions suppl\u00e9mentaires relatives \u00e0 la situation fiscale de l\u2019entreprise, \u00e0 ses \u00e9missions et \u00e0 l\u2019emploi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d14e11d elementor-widget elementor-widget-heading\" data-id=\"d14e11d\" 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\">PLF 2027 : quels amendements pour le cr\u00e9dit d\u2019imp\u00f4t jeux vid\u00e9o (CIJV) ?\n<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ae5326 e-con-full e-flex e-con e-child\" data-id=\"4ae5326\" 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-53c6c7f elementor-widget elementor-widget-text-editor\" data-id=\"53c6c7f\" 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=\"dispo-intro\"><div class=\"dispo-intro\"><p>Le cr\u00e9dit d\u2019imp\u00f4t en faveur de la cr\u00e9ation de jeux vid\u00e9o (CIJV), pr\u00e9vu \u00e0 l\u2019article 220 terdecies du CGI, permet aux entreprises de production de jeux vid\u00e9o de b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t au titre de certaines d\u00e9penses de cr\u00e9ation et de d\u00e9veloppement.<\/p><\/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-d1d040e elementor-widget elementor-widget-heading\" data-id=\"d1d040e\" 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\">CIJV : prise en compte des d\u00e9penses engag\u00e9es avant la demande d\u2019agr\u00e9ment<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8f8532 elementor-widget elementor-widget-text-editor\" data-id=\"e8f8532\" 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\u2019amendement <strong><span class=\"amdt\">I-CF419<\/span><\/strong> propose de permettre la prise en compte de certaines d\u00e9penses engag\u00e9es au cours des six mois pr\u00e9c\u00e9dant la demande d\u2019agr\u00e9ment provisoire. Cette modification permettrait de prendre en compte certaines d\u00e9penses engag\u00e9es avant le d\u00e9p\u00f4t de la demande, alors que la chronologie entre les d\u00e9penses et la proc\u00e9dure d\u2019agr\u00e9ment constitue actuellement un \u00e9l\u00e9ment du dispositif.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7adfa4c elementor-widget elementor-widget-heading\" data-id=\"7adfa4c\" 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\">CIJV : p\u00e9rennisation du cr\u00e9dit d\u2019imp\u00f4t jeux vid\u00e9o<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7d1a82 elementor-widget elementor-widget-text-editor\" data-id=\"b7d1a82\" 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\u2019amendement <span class=\"amdt\">I-CF420<\/span> propose de p\u00e9renniser le CIJV, en supprimant son caract\u00e8re temporaire. La modification aurait pour effet de supprimer la limite temporelle attach\u00e9e au dispositif, sous r\u00e9serve des autres conditions pr\u00e9vues par l\u2019article 220 terdecies du CGI.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9211c9 elementor-widget elementor-widget-heading\" data-id=\"d9211c9\" 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\">CIJV : clause de sauvegarde pour les projets d\u00e9j\u00e0 agr\u00e9\u00e9s\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35f6d35 elementor-widget elementor-widget-text-editor\" data-id=\"35f6d35\" 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\u2019amendement <strong><span class=\"amdt\">I-CF431<\/span><\/strong> pr\u00e9voit une clause de sauvegarde pour les jeux vid\u00e9o ayant obtenu un agr\u00e9ment provisoire avant l\u2019expiration du dispositif. Cette disposition permettrait de pr\u00e9server le traitement fiscal des projets d\u00e9j\u00e0 engag\u00e9s dans la proc\u00e9dure d\u2019agr\u00e9ment en cas d\u2019arriv\u00e9e \u00e0 \u00e9ch\u00e9ance du dispositif.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5486406 elementor-widget elementor-widget-heading\" data-id=\"5486406\" 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\">CIJV : p\u00e9riode d\u2019\u00e9ligibilit\u00e9 port\u00e9e \u00e0 60 mois<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6d80d4 elementor-widget elementor-widget-text-editor\" data-id=\"d6d80d4\" 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\u2019amendement <strong><span class=\"amdt\">I-CF432<\/span><\/strong> propose de porter \u00e0 60 mois la p\u00e9riode d\u2019\u00e9ligibilit\u00e9 des d\u00e9penses pour certains jeux vid\u00e9o dont le co\u00fbt de d\u00e9veloppement d\u00e9passe 5 millions d\u2019euros. La proposition tient ainsi compte de la dur\u00e9e de d\u00e9veloppement des projets dont le co\u00fbt de production est particuli\u00e8rement \u00e9lev\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b32602 elementor-widget elementor-widget-heading\" data-id=\"1b32602\" 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\">CIJV : plafond annuel port\u00e9 \u00e0 10 millions d\u2019euros<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47a8754 elementor-widget elementor-widget-text-editor\" data-id=\"47a8754\" 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=\"sec\"><p>L\u2019amendement <strong><span class=\"amdt\">I-CF433<\/span><\/strong> propose de porter \u00e0 10 millions d\u2019euros le plafond annuel applicable au CIJV. La mesure augmenterait ainsi le montant maximal de d\u00e9penses pouvant \u00eatre pris en compte dans le cadre du dispositif.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9c0335 elementor-widget elementor-widget-heading\" data-id=\"e9c0335\" 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\">PLF 2027 : quels amendements pour les cr\u00e9dits d\u2019imp\u00f4t culturels ?\n<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e907ab e-con-full e-flex e-con e-child\" data-id=\"4e907ab\" 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-445ddd5 elementor-widget elementor-widget-text-editor\" data-id=\"445ddd5\" 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=\"dispo-intro\"><div class=\"dispo-intro\"><div class=\"culture-card\"><p>Pour le cr\u00e9dit d\u2019imp\u00f4t pour d\u00e9penses de production d\u2019\u0153uvres phonographiques (CIPP), pr\u00e9vu \u00e0 l\u2019article 220 octies du CGI, les amendements <strong><span class=\"amdt\">I-CF500<\/span><\/strong> et <strong><span class=\"amdt\">I-CF530<\/span><\/strong> proposent respectivement de p\u00e9renniser le dispositif avec une \u00e9valuation triennale et de le proroger jusqu\u2019au 31 d\u00e9cembre 2030. L\u2019amendement <strong><span class=\"amdt\">I-CF1790<\/span><\/strong> pr\u00e9voit \u00e9galement une majoration du cr\u00e9dit d\u2019imp\u00f4t pour certaines d\u00e9penses r\u00e9alis\u00e9es en outre-mer.<\/p><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0dfb8df e-con-full e-flex e-con e-child\" data-id=\"0dfb8df\" 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-34a6f25 elementor-widget elementor-widget-text-editor\" data-id=\"34a6f25\" 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=\"dispo-intro\"><div class=\"dispo-intro\"><div class=\"culture-card\"><div class=\"culture-card\"><p>Pour le cr\u00e9dit d\u2019imp\u00f4t pour d\u00e9penses d\u2019\u00e9dition d\u2019\u0153uvres musicales (CIEM), pr\u00e9vu \u00e0 l\u2019article 220 septdecies du CGI, les amendements <span class=\"amdt\">I-<strong>CF499<\/strong><\/span> et <strong><span class=\"amdt\">I-CF532<\/span><\/strong> proposent respectivement une p\u00e9rennisation avec \u00e9valuation triennale et une prorogation jusqu\u2019au 31 d\u00e9cembre 2030. L\u2019amendement <strong><span class=\"amdt\">I-CF1790<\/span><\/strong> pr\u00e9voit \u00e9galement une majoration pour certaines d\u00e9penses ultramarines.<\/p><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-300559f e-con-full e-flex e-con e-child\" data-id=\"300559f\" 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-ebcf24b elementor-widget elementor-widget-text-editor\" data-id=\"ebcf24b\" 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=\"dispo-intro\"><div class=\"dispo-intro\"><div class=\"culture-card\"><div class=\"culture-card\"><div class=\"sec\"><div class=\"culture-card\"><p>Pour le cr\u00e9dit d\u2019imp\u00f4t pour d\u00e9penses de production de spectacles vivants musicaux ou de vari\u00e9t\u00e9s (CISV), pr\u00e9vu \u00e0 l\u2019article 220 quindecies du CGI, les amendements <strong><span class=\"amdt\">I-CF399<\/span><\/strong>, <strong><span class=\"amdt\">I-CF425<\/span><\/strong>, <strong><span class=\"amdt\">I-CF429<\/span><\/strong>, <strong><span class=\"amdt\">I-CF1618<\/span><\/strong> et <strong><span class=\"amdt\">I-CF1255<\/span><\/strong> proposent diff\u00e9rentes modifications portant notamment sur les crit\u00e8res de diffusion, la dur\u00e9e du dispositif, les taux et les plafonds. L\u2019amendement <span class=\"amdt\">I-CF1790<\/span> pr\u00e9voit \u00e9galement une majoration pour certaines d\u00e9penses r\u00e9alis\u00e9es en outre-mer.<\/p><\/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<div class=\"elementor-element elementor-element-32e7eab elementor-widget elementor-widget-heading\" data-id=\"32e7eab\" 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\">Cr\u00e9dit d\u2019imp\u00f4t recherche collaborative (CICo) : aucun amendement sp\u00e9cifique identifi\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e90b396 e-con-full e-flex e-con e-child\" data-id=\"e90b396\" 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-ba3602a elementor-widget elementor-widget-text-editor\" data-id=\"ba3602a\" 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=\"dispo-intro\"><div class=\"dispo-intro\"><div class=\"dispo-intro\"><p>Le cr\u00e9dit d\u2019imp\u00f4t en faveur de la recherche collaborative, pr\u00e9vu \u00e0 l\u2019article 244 quater B bis du CGI, concerne certaines d\u00e9penses de recherche r\u00e9alis\u00e9es dans le cadre de collaborations entre entreprises et organismes de recherche.<\/p><\/div><\/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-ad8b9dd elementor-widget elementor-widget-heading\" data-id=\"ad8b9dd\" 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\">Aucun amendement sp\u00e9cifiquement identifi\u00e9 pour le CICo<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1e11a7c e-con-full e-flex e-con e-child\" data-id=\"1e11a7c\" 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-42a405a elementor-widget elementor-widget-text-editor\" data-id=\"42a405a\" 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=\"dispo-intro\"><div class=\"dispo-intro\"><div class=\"dispo-intro\"><div class=\"sec\"><div class=\"empty-note\"><p>Aucun amendement identifi\u00e9 dans les quatre liasses ne porte sp\u00e9cifiquement sur ce dispositif.<\/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<div class=\"elementor-element elementor-element-2c802d6 elementor-widget elementor-widget-heading\" data-id=\"2c802d6\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre6\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">PLF 2027 : ce qu\u2019il faut retenir des amendements sur les cr\u00e9dits d\u2019imp\u00f4t<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4db9649 e-con-full e-flex e-con e-child\" data-id=\"4db9649\" 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-151ef85 elementor-widget elementor-widget-text-editor\" data-id=\"151ef85\" 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 conclusion, les amendements d\u00e9pos\u00e9s sur les cr\u00e9dits d\u2019imp\u00f4t du PLF 2027 portent principalement sur le CIR, avec des propositions relatives \u00e0 son assiette, \u00e0 ses taux, \u00e0 ses seuils et \u00e0 ses conditions d\u2019application. Plusieurs propositions concernent notamment les d\u00e9penses de calcul, le r\u00e9gime des jeunes docteurs, l\u2019appr\u00e9ciation des seuils au niveau des groupes et les conditions li\u00e9es au maintien des activit\u00e9s et des emplois.<\/p><p>Le CII fait l\u2019objet d\u2019une proposition d\u2019ouverture aux ETI, tandis que le C3IV pourrait \u00eatre soumis \u00e0 des conditions suppl\u00e9mentaires relatives notamment \u00e0 la fiscalit\u00e9, aux \u00e9missions et \u00e0 l\u2019emploi. Le CIJV fait quant \u00e0 lui l\u2019objet de plusieurs propositions portant sur les d\u00e9penses \u00e9ligibles, la dur\u00e9e du dispositif, la p\u00e9riode d\u2019\u00e9ligibilit\u00e9 et son plafond.<\/p><p>Les amendements relatifs au CIPP, au CIEM et au CISV portent principalement sur la p\u00e9rennisation ou la prorogation de ces dispositifs et sur certains am\u00e9nagements de leurs modalit\u00e9s d\u2019application.<\/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-3687a7e elementor-widget elementor-widget-text-editor\" data-id=\"3687a7e\" 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=\"sec\"><p><em>Source : <a href=\"https:\/\/www.assemblee-nationale.fr\/dyn\/17\/dossiers\/PLF_2027\" target=\"_blank\" rel=\"noopener\">Assembl\u00e9e nationale \u2013 Dossier l\u00e9gislatif du projet de loi de finances pour 2027 et amendements d\u00e9pos\u00e9s<\/a><\/em><\/p><\/div>\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<div class=\"elementor-element elementor-element-367f0b0 e-con-full e-flex e-con e-child\" data-id=\"367f0b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c9526c elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"5c9526c\" 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> PLF 2027 : quels amendements pour le cr\u00e9dit d\u2019imp\u00f4t recherche (CIR) ?<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> PLF 2027 : le cr\u00e9dit d\u2019imp\u00f4t innovation (CII) pourrait-il \u00eatre \u00e9tendu aux ETI ?<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> C3IV : quelles nouvelles conditions sont propos\u00e9es dans le PLF 2027 ?<\/a><\/li>\r\n        <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> PLF 2027 : quels amendements pour le cr\u00e9dit d\u2019imp\u00f4t jeux vid\u00e9o (CIJV) ?<\/a><\/li>\r\n        <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> Cr\u00e9dit d\u2019imp\u00f4t recherche collaborative (CICo) : aucun amendement sp\u00e9cifique identifi\u00e9<\/a><\/li>\r\n        <li><a href=\"#Titre6\" class=\"toc-link\"><span class=\"toc-number\">06.<\/span> PLF 2027 : ce qu\u2019il faut retenir des amendements sur les cr\u00e9dits d\u2019imp\u00f4t<\/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-bdc5072 e-con-full e-flex e-con e-child\" data-id=\"bdc5072\" 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-128357a e-con-full e-flex e-con e-child\" data-id=\"128357a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<h2 data-interaction-id=\"c30ee3c\" class=\"e-c30ee3c-3bb3f4e e-heading-base e-default-h2\" data-e-type=\"widget\" data-id=\"c30ee3c\">Quel impact le PLF 2027 pourrait-il avoir sur vos dispositifs fiscaux ?<\/h2>\n\t\t\t\t<div class=\"elementor-element elementor-element-49dc7a2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"49dc7a2\" 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-title\"><p class=\"cta-q\">Votre entreprise b\u00e9n\u00e9ficie du CIR, du CII, du C3IV ou d\u2019un autre cr\u00e9dit d\u2019imp\u00f4t concern\u00e9 par ces amendements ?<\/p><p>Les experts de G.A.C. Group peuvent vous aider \u00e0 analyser les \u00e9volutions envisag\u00e9es, \u00e0 mesurer leurs cons\u00e9quences potentielles sur votre situation et \u00e0 anticiper les prochaines \u00e9tapes de la discussion parlementaire.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e5deb3f e-con-full e-flex e-con e-child\" data-id=\"e5deb3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a691fc elementor-widget elementor-widget-button\" data-id=\"1a691fc\" 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:\/\/Prenez%20RDV%20avec%20un%20expert%20en%20strat\u00e9gie%20fiscale%20de%20l\u2019innovation\" 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\">Prendre rendez-vous avec 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>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a3ab92f e-grid e-con-boxed e-con e-parent\" data-id=\"a3ab92f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ead8230 e-con-full e-flex e-con e-child\" data-id=\"ead8230\" 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-5cbc660 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"5cbc660\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"huge huge-mail-receive--01\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4526987 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4526987\" 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 rester inform\u00e9.e des derni\u00e8res actualit\u00e9s li\u00e9es \u00e0 la fiscalit\u00e9 de l\u2019innovation : abonnez-vous \u00e0 notre newsletter mensuelle<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4679f96 elementor-widget elementor-widget-button\" data-id=\"4679f96\" 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:\/\/Prenez%20RDV%20avec%20un%20expert%20en%20strat\u00e9gie%20fiscale%20de%20l\u2019innovation\" 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\">Abonnez vous \u00e0 notre newsletter<\/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-18b263a e-con-full e-flex e-con e-child\" data-id=\"18b263a\" 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-219c549 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"219c549\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"gac gac-business-handshake-deal\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb0b84f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"bb0b84f\" 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>D\u00e9couvrez notre accompagnement complet pour la gestion et la s\u00e9curisation de votre CIR\/CII<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc9b0fb elementor-widget elementor-widget-button\" data-id=\"cc9b0fb\" 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:\/\/Prenez%20RDV%20avec%20un%20expert%20en%20strat\u00e9gie%20fiscale%20de%20l\u2019innovation\" 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\">Notre accompagnement CIR \/ CII<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2b221e0 e-con-full e-flex e-con e-child\" data-id=\"2b221e0\" 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-25ea416 elementor-widget elementor-widget-image\" data-id=\"25ea416\" 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=\"600\" height=\"600\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/02\/Kinsley-NARAINSAMY-1-1.png\" class=\"attachment-large size-large wp-image-459049\" alt=\"- Alex PROUVEUR, Consultant Juriste Fiscaliste chez G.A.C Group\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/02\/Kinsley-NARAINSAMY-1-1.png 600w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/02\/Kinsley-NARAINSAMY-1-1-300x300.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/02\/Kinsley-NARAINSAMY-1-1-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/02\/Kinsley-NARAINSAMY-1-1-12x12.png 12w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/02\/elementor\/thumbs\/Kinsley-NARAINSAMY-1-1-rj1s93lyzw72089o8v0o5blvcrtkhyezzdukm6b154.png 500w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd16b2c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"fd16b2c\" 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><em>Cette analyse a \u00e9t\u00e9 r\u00e9dig\u00e9e par Alex Prouveur, Juriste-Fiscaliste chez G.A.C. Group.<\/em><\/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","protected":false},"excerpt":{"rendered":"<p>PLF 2027 : d\u00e9couvrez les principaux amendements concernant le CIR, le CII, le C3IV, le CIJV et les cr\u00e9dits d\u2019imp\u00f4t culturels.<\/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":"PLF 2027 : amendements CIR, CII, C3IV et culture","_seopress_titles_desc":"PLF 2027 : d\u00e9couvrez les principaux amendements concernant le CIR, le CII, le C3IV, le CIJV et les cr\u00e9dits d\u2019imp\u00f4t culturels.","_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":"PLF 2027 : amendements CIR, CII, C3IV et culture","_seopress_social_fb_desc":"PLF 2027 : d\u00e9couvrez les principaux amendements concernant le CIR, le CII, le C3IV, le CIJV et les cr\u00e9dits d\u2019imp\u00f4t culturels.","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":479550,"_seopress_social_fb_img_width":1920,"_seopress_social_fb_img_height":1080,"_seopress_social_twitter_title":"PLF 2027 : amendements CIR, CII, C3IV et culture","_seopress_social_twitter_desc":"PLF 2027 : d\u00e9couvrez les principaux amendements concernant le CIR, le CII, le C3IV, le CIJV et les cr\u00e9dits d\u2019imp\u00f4t 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