Decree n°2021-784 dated June 18th 2021 regarding the certification of research organizations and scientific or technical experts to whom companies may entrust the execution of research operations in application of
Research Tax Credit (RTC) claimed by a certified company: towards a broad appreciation of the amounts to be deducted
The amounts received on behalf of research activities invoiced within a collaborative research program must be deduced from their RTC basis. In the case at hand, the company GENFIT, a