Paris Administrative Court of Appeal judged that the subsidies paid by the professional committee for the development of the French wood furniture industries (CODIFAB) and by the national inter-professional association
Social contributions and internal monitoring: positive news on the eligibility of expenses for the RTC
The Council of State has ruled that the exceptional and temporary contribution (CET), payable by companies belonging to an institution under the AGIRC, constitutes a social contribution to be considered
Major changes in the administrative doctrine on the RTC and the ITC
One new version of the administrative doctrine on the RTC and ITC was published on 13th July 2021. In addition to considering recent legislative changes (Finance Laws for 2020 and 2021 concerning
Late repayment of a RTC claim gives rise to default interest
The Council of State considers that the repayment of RTC’s claim made after the rejection (explicit or implicit) by the Administration of the claim before it, has the character of
Associations: what are the eligibility conditions for the RTC?
An association can only claim the benefit of the research tax credit on the double condition of being subject to corporate tax and of carrying out an activity of an
Review of the administrative doctrine on the RTC and the ITC – Episode 3: Assessment of SME status in the case of group entry or exit
We published a preview of the main issues affected by the revision of the administrative doctrine on 13 July 2021. In this third summary article we propose to analyze the
Review of the administrative doctrine on the RTC and the ITC: What about outsourced research expenses?
We published a preview of the main issues affected by the revision of the administrative doctrine on 13 July 2021. In this second summary article, you’ll find the important legislative
Review of the administrative doctrine on the RTC and the ITC – Episode 1 : News on eligible staff costs
We published a preview of the main issues affected by the revision of the administrative doctrine on 13 July 2021. In this first summary article, to be followed by a
The Research Tax Credit (‘RTC’) 2020 Guide has just been released … could it be that the Ministry of research have a short memory?
The Research Tax Credit 2020 Guide has just been published on the website of the French Ministry of Higher Education, Research and Innovation (MESRI). This release follows a May 2020
R&D tax credit deduction does not imply transfer of benefit between group companies
On 7 July 2020, France’s lower tax court in Montreuil held that product research costs to be invoiced by a French company to its foreign parent could be determined after