The Finance Act for 2022 introduced a new tax incentive to promote innovation: the Collaborative Research Tax credit (CICo), codified in the article 244 quarter B bis of the CGI.
State aid and COVID-19: authorization of an aid scheme to support investment towards a sustainable recovery
In line with support measures for companies initiated during the COVID-19 pandemic by public authorities, the European Commission has just opened new support possibilities for France up to €7 billion.
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
Industry decarbonization : the French State expands the scope of grants for financing investments in decarbonization of industry
As part of the recovery plan, 1.2 billion euros has been mobilized to support companies wishing to equip themselves to reduce their GHG emissions or improve their energy efficiency through
The “Farm to Fork” call – A strategy at the heart of the European Green Deal
The “Farm to Fork” strategy is one of the 8 areas published by the European Commission, as part of the Horizon 2020 Green Deal call. This strategy emphases on enabling
EU Commission green deal: turning climate challenges into innovation opportunities
On September 18, the European Commission announced 1 billion euros distributed as part of the Green Deal calls for projects, which companies can respond to by January 26, 2021. The
Green deal: European Commission launches the first call for proposals under the Innovation Fund
As part of Europe’s green recovery, the European Commission invests 1 billion euros in innovative clean technology projects Led by the European Commission since the end of 2019, the “Green
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
Parliament adopts second amended finance bill for 2017 and finance bill for 2018
On 21 December 2017, the French parliament adopted the second amended finance bill for 2017 and the finance bill for 2018. These finance laws—the first of President Macron—are intended to
The 2017 Deloitte “Survey of Global Investment and innovation incentives” has been released
The 2017 edition of Deloitte’s “Survey of Global Investment & Innovation Incentives” is now available online: Read on Deloitte.com This survey presents an up-to-date overview of the most recent changes