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.
Three amendments in innovation taxation have been introduced in the PLF 2022
Update – 08.02.2022 The draft finance law for 2022 presented on 22 September 2021 in the Council of Ministers and which initially did not include any specific measures in the