RTC: the project used by a company to support its JEI (Young Innovative Company) application is not necessarily eligible to the RTC

The company needs to be able to justify that it led R&D activities the year with respect to which it claims the RTC. In the same spirit, we commented in a previous tax news on a decision ruling that a certification granted by the Ministry of Research to a company, does not prove that it actually led an eligible R&D project

• Paris Administrative court of Appeal, Sarl Procton Labs, 04/15/2016, n°15PA02348