This decision released by Paris administrative court of appeal tackles a few topics within the framework of the RTC, among which we can find:
The subcontracting expenses in the context of collaborative projects
The expenses incurred by the financial participation of an association to a consortium agreement with the goal of realizing a project co-financed by the ANR (French public organization) cannot be considered as subcontracting expenses (and as a consequence are considered as non-eligible).
A strict appreciation of the qualified projects
Activities related to the fields of strategy, organization, follow-up or coordination are not qualified for R&D tax credit (operational committee, steering committee, experts committee, working group meetings, etc.)
Activities considered as compulsory to properly lead R&D projects are not qualified for R&D tax credit as soon as those expenses do not directly finance R&D works (development of research questions and protocols, projects selection, interpretation and valorisation of the results, development of a behavioural protocol in certain circumstances, etc.).