National Tax

New development as regards invoicing

In a decision dated May 26, 2021 (n° 2021-908 QPC), the French Constitutional Council (i.e., “Conseil Constitutionnel”) ruled that the fine provided for in article 1737, I-3 of the FTC

Research technician: no scientific degree required

Staff expenses relating to researchers and research technicians directly and exclusively assigned to R&D operations are eligible for R&D tax credit (French Tax Code, Art. 244 quater B, II b).

2021 finance law adopted by Parliament

The French parliament adopted on 17 November 2020 the 2021 finance law.  This article summarizes some of the law’s key provisions applicable to companies, some of which are the same

French Parliament adopts 2020 finance bill

The French parliament adopted the 2020 finance bill on 19 December 2019 but it is still subject to review by the constitutional court. In fact, certain provisions of the bill