During a tax audit, when a company submits to the Administration several groups of projects divided into several sub-projects, batches and research topics, the Administration is entitled to control the
Certification by the French Ministry of Research and projects’ eligibility
A project successfully used for a certification by the French Ministry of Research was later considered non eligible by experts from the Ministry, during an audit triggered by the company
Expert assessment of the Research Tax Credit (RTC) by the Ministry of Research
New regulations commenting on the applicable procedures Decree 2013-116, February,5th, 2013, Article R45 B-1 of the Tax procedure code As a reminder, the French RTC can be subject to expert