When the tax administration requests a new expertise from the Ministry of Research, nothing prevents that it can be executed by the same experts, even when it is qualified as
Entry into force of the national RTC commission
Since July 1st 2016, tax reassessments by the French tax authority can be subject to a referral procedure to the national RTC commission in order to ease conciliation between taxpayers
RTC tax audit: the Administration has to give to the taxpayer the name of the expert appointed by the French Ministry of Research
During an expertise, the agents of the French Ministry of Research are to be unbiased and independent, as any administrative authority. If the company under audit thinks that an agent
Audits by the agents of the French Ministry of Research: no compulsory open and oral debate with the taxpayer
Every taxpayer is entitled to have an open and oral debate with the tax administration during a tax audit. As for the Research Tax Credit (RTC), the tax administration can