Association Races de France decisions: projects eligibility, subcontracting and technological watch

This decision released by Paris administrative court of appeal tackles a few topics within the framework of the RTC, among which we can find:

The subcontracting expenses in the context of collaborative projects

The expenses incurred by the financial participation of an association to a consortium agreement with the goal of realizing a project co-financed by the ANR (French public organization) cannot be considered as subcontracting expenses (and as a consequence are considered as non-eligible).

A strict appreciation of the qualified projects

Activities related to the fields of strategy, organization, follow-up or coordination are not qualified for R&D tax credit (operational committee, steering committee, experts committee, working group meetings, etc.)

Activities considered as compulsory to properly lead R&D projects are not qualified for R&D tax credit as soon as those expenses do not directly finance R&D works (development of research questions and protocols, projects selection, interpretation and valorisation of the results, development of a behavioural protocol in certain circumstances, etc.).

Lucille Chabanel

Lucille has more than 14 years’ experience in tax law. She is a member of the corporate tax department since 2002 and joined the R&D group in 2004. She has […]

Jean-Charles Reny

Jean-Charles is part of the Research & Development service line (GI3). After having assisted large international groups regarding various tax issues (M&A, Supply Chain, or operational tax), he has been […]