Eligibility of subcontracting expenses – Focus on the notion of “entrusted” work

Expenses related to a series of contracts concluded between a company and research institutions regarding eligible clinical trials were considered ineligible for the RTC purpose.

The company was not seen as having « entrusted » in the legal sense, research tasks to these institutions, despite their
« contribution to researches conducted by [the research institutions] » through the financing of these trials and the supply of molecules required for the trials.

• Paris Administrative Court of Appeal, n°15PA01598, December 1 st, 2015, SARL Pharminvest Patrimonial