Last June, the Montreuil administrative court decided not to consider retirement benefits as eligible to the research tax credit (RTC) in case of a voluntary leaving of a retiring employee. This decision mainly relies on the compensatory nature of the expenditure, but also on the way the RTC is computed: indeed, the expenses at stake are not fully related to periods during which the employee would have been dedicated to projects eligible to the RTC. No appeal to this decision has been filed.