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
Publication of the RTC Guide 2021
The RTC Guide 2021 (publication date 01/12/2021) has just been put online mid-December on the website of the Ministry of Higher Education, Research and Innovation (MESRI). It should be recalled that this
Major changes in the administrative doctrine on the RTC and the ITC
One new version of the administrative doctrine on the RTC and ITC was published on 13th July 2021. In addition to considering recent legislative changes (Finance Laws for 2020 and 2021 concerning
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
Review of the administrative doctrine on the RTC and the ITC: What about outsourced research expenses?
We published a preview of the main issues affected by the revision of the administrative doctrine on 13 July 2021. In this second summary article, you’ll find the important legislative