In the context of the current COVID19 economic crisis, the improvement of the cash position of the operating companies becomes a critical need. The 2021 draft French finance bill includes
Subcontracted expenses eligible to the Research Tax Credit (RTC): ending of more than 5 years of tax insecurity!
In its landmark caselaw, the French Administrative Supreme Court (Conseil d’Etat) rejects the position of the tax administration and validates the eligibility of ancillary tasks necessary to achieve research works.
RTC on staff seconded by another company: whilst possible in theory, the practical justification is rigorous and evidence based
By a 2017 ruling, the French State Council stated that the expenses of seconded staff carrying out research operations in the company premises and with its resources could be eligible
IRC – The notion of “entrusted” work eligible to the RTC is broader than subcontracting alone.
Read more about this: Research Tax Credit (RTC) claimed by a certified company: towards a broad appreciation of the amounts to be deducted The Administrative Court of Appeal of Versailles,
What future for taxation in the EU?
This article comes from a webinar held on 13 May 2020 on the EU Tax Agenda organised by Deloitte EU Policy Center On 13 May 2020 we held a Webinar
13rd Directive VAT refund : extension of the filing deadline until September 30, 2020
Taxable persons established outside the European Union and which do not carry out VAT taxable transactions in France can claim for the refund of the VAT incurred in France, under
Covid-19 : the reduced VAT rate of 5.5% is now applicable to supplies and intra-Community acquisitions of certain protective equipment and personal hygiene products.
The government is adjusting the VAT rules in order to try to limit the sale price of certain equipment and personal hygiene products essential in the fight against Covid-19 virus.
Covid-19 and the french VAT returns: Tax authorities propose new practical arrangements for businesses facing difficulties
Further to a letter dated 2 April 2020 sent to the French organization MEDEF (representing French businesses), the French administration published practical solutions for the filing of the next VAT
Sending scanned paper invoices by e-mail during the health emergency period: can the obligations of the parties be simplified by tolerance?
Further to a question of the French organization MEDEF (representing French businesses) about the consequences of sending scanned paper invoices by e-mail during the health emergency period, the French tax
The Research Tax Credit (RTC) case law deals with the eligibility of seasonal workers in agriculture
The earnings of seasonal workers who (i) work closely with researchers (ii) to provide technical support for research and experimental development work could be included in the RTC base as