As part of its simplification action plan for companies, the government has unveiled a number of measures of interest to R&D players. Acceleration of the payment of the CIR The
Béatrice Prim
Beatrice, a Director who has been attached to the research and development team since 2010, advises her clients on CIR (security, defence during tax audits) and coordinates missions on European research and development incentive schemes.
She has also developed a strong expertise in specific contributions to the pharmaceutical sector (including tax promotions on medicines and medical devices).
01 55 61 23 79Béatrice Prim
Deloitte Société d'Avocats
Corporate Tax Research and Development
Beatrice, a Director who has been attached to the research and development team since 2010, advises her clients on CIR (security, defence during tax audits) and coordinates missions on European research and development incentive schemes.
She has also developed a strong expertise in specific contributions to the pharmaceutical sector (including tax promotions on medicines and medical devices).
France
Research tax credit: what quantum should be used to deduct subsidies?
Lyon Administrative Court of Appeal of Lyon judges that a subsidy must be deducted in full from the CIR basis when the financed project is eligible for the CIR, regardless
CIR – Details on the young PhD regime
The Council of State judges that staff already hired on a permanent contract (CDI), then holding a doctorate, benefit from the young PhD regime, during the first 24 months from
Publication of the 2023 RTC Guide and new agreement application forms: what you need to know
As every year, the Ministry responsible for Research has published its 2023 “Research Tax Credit Guide“. While this document is not legally binding in case of an audit, it is
With the publication of the long-awaited implementing decree, the Collaborative Research Tax Credit (CICo) becomes operational
The Finance Act for 2022 introduced a new tax incentive to promote innovation: the Collaborative Research Tax credit (CICo), codified in the article 244 quarter B bis of the CGI.
Young Doctors: useful details on the concept of first recruitment
Under the Article 244 quarter B, II, b of the French Tax Code, staff costs relating to staff holding a doctorate, directly and exclusively assigned to research operations, shall be
Social contributions and internal monitoring: positive news on the eligibility of expenses for the RTC
The Council of State has ruled that the exceptional and temporary contribution (CET), payable by companies belonging to an institution under the AGIRC, constitutes a social contribution to be considered
Associations: what are the eligibility conditions for the RTC?
An association can only claim the benefit of the research tax credit on the double condition of being subject to corporate tax and of carrying out an activity of an
Three amendments in innovation taxation have been introduced in the PLF 2022
Update – 08.02.2022 The draft finance law for 2022 presented on 22 September 2021 in the Council of Ministers and which initially did not include any specific measures in the
Review of the administrative doctrine on the RTC and the ITC – Episode 3: Assessment of SME status in the case of group entry or exit
We published a preview of the main issues affected by the revision of the administrative doctrine on 13 July 2021. In this third summary article we propose to analyze the