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 asking reimbursement of its RTC. The purpose of the certification is to demonstrate the company’s ability to lead R&D activities for a third party. It does not necessarily mean that the R&D project conducted by the company would be fully eligible without other conditions. In the case at hand, the company does not prove that the project concerns experimental development.

• Paris Administrative Court of Appeal, n°14PA002526, March 23^rd, 2016, SARL Lean de Vie