Without structurally reforming the Research Tax Credit (CIR), the State is refocusing its tax base and revising certain calculation parameters. In March 2024, the General Inspectorate of Finance identified ways
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 built a strong technical expertise in the French R&D credit scheme, as well as in the project management of large projects in order to advise on transparent and sustainable R&D credit process.
Today Lucille particularly focuses on assisting her clients in their procedures with the Authorities (tax audits, Ministry of research expertise, upfront rulings etc) and maintains regular contacts with various public Authorities (e.g. Ministry of Research, DLF, DGE, Invest In France agency).
She has expertise in implementing and coordinating R&D tax incentive schemes at the international level. Lucille has also participated in international projects around the structuring of the R&D function and the related IP.
Lucille also coordinates support to her clients with respect to direct funding for R&D investments (PAT, EFDR) or R&D collaborative projects in France (FUI, ANR, ADEME, etc.) and in Europe (H2020) together with our EU specialists based in Brussels.
Lucille advises clients in a wide range of industries, such as the manufacturing, high-tech and health sectors. Her clients include a large number of French, North America and more and more Asian multinational companies, but also medium sized companies, research institutes and engineering schools as well as start up company, especially when they first settle in France.
+33 1 55 61 54 29Lucille Chabanel
Deloitte Société d'Avocats
R&D Tax Incentives | Collaborative R&D projects and related cash grants | International Tax
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 built a strong technical expertise in the French R&D credit scheme, as well as in the project management of large projects in order to advise on transparent and sustainable R&D credit process.
Today Lucille particularly focuses on assisting her clients in their procedures with the Authorities (tax audits, Ministry of research expertise, upfront rulings etc) and maintains regular contacts with various public Authorities (e.g. Ministry of Research, DLF, DGE, Invest In France agency).
She has expertise in implementing and coordinating R&D tax incentive schemes at the international level. Lucille has also participated in international projects around the structuring of the R&D function and the related IP.
Lucille also coordinates support to her clients with respect to direct funding for R&D investments (PAT, EFDR) or R&D collaborative projects in France (FUI, ANR, ADEME, etc.) and in Europe (H2020) together with our EU specialists based in Brussels.
Lucille advises clients in a wide range of industries, such as the manufacturing, high-tech and health sectors. Her clients include a large number of French, North America and more and more Asian multinational companies, but also medium sized companies, research institutes and engineering schools as well as start up company, especially when they first settle in France.
France
The government plans new measures in favor of the CIR (French R&D tax credit)
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
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
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
The Green Industry Tax Credit (GITC), a new tax incentive at the service of the ecological transition
The finance bill for 2024 introduced a new tax credit for “investment in green industries ” (GITC or C3IV in French), which came into force on March 14. Following on
CICo: Publication of administrative doctrine and launch of a public consultation
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,
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