On Thursday, April 13, the tax administration published in the Official Bulletin of Public Finances (Bofip) the doctrine regarding the CICo scheme, which has been in effect since January 1,
CICo: Publication of administrative doctrine and launch of a public consultation
France, pioneer of the green industry in Europe: 5 projects for a national consensus
For Guillaume Kasbarian, Member of Parliament for Eure-et-Loir and President of the Economic Affairs Committee, “the course is clear: to make France the leading European nation in the green industry.
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
Late repayment of a RTC claim gives rise to default interest
The Council of State considers that the repayment of RTC’s claim made after the rejection (explicit or implicit) by the Administration of the claim before it, has the character of
Ecological transition: what public funding for companies?
Certainly, the ecological transition is no longer at the idea stage, but it is becoming effective. This is one of the priorities of the French Recovery Plan. Europe, for its part,
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