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
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
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,
Decarbonization of industry: Launch of a new financial aid scheme
The energy transition is a major challenge for companies, especially for industry, which represents a significant share of greenhouse gas emissions. To support companies in their transition to a low-carbon
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.
State Aid & RDI: adoption of a revised framework for State aid for Research, Development, and Innovation
The European Commission has opened new possibilities for supporting research, development, and innovation (“R&D&I”) through the adoption of a revised framework for State aid in this area. The “2022 R&D&I
RTC & the concept of public subsidy
Paris Administrative Court of Appeal judged that the subsidies paid by the professional committee for the development of the French wood furniture industries (CODIFAB) and by the national inter-professional association