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,
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,
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
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
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
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
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
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,
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
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
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