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
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
The finance bill for 2020, presented this Friday, September 27 by the government confirms the willingness of the French state to lower the income tax and to partially finance this
Towards a reduction in the rate applicable to general and administrative expenses? As part of the debate on the orientation of public finances in view of the 2020 Finance law
This decision adds to caselaw relating to the calculation of the RTC by principals and their certified subcontractors. The French State Council recently ruled that a service provider certified by
In the case at hand, pharmaceutical companies (principals) entrusted R&D operations to Hays Pharma (HP), a service company certified by the Ministry of Research. However, the latter did not carry
The National Federation of Seed Multiplier Farmers (FNAMS) subcontracted analytical studies and tests and included the corresponding expenses in its RTC basis. The Court considered that the subcontracted work could
The reform of the French regime, which has become inevitable, will be implemented as part of the 2019 Finance Act. It will ensure that French tax rules are in line
As a reminder, this guide, which does not have any legal or regulatory value (and is not enforceable against the administration) is intended to help companies in their Research tax
According to the RTC impact analysis report coordinated by the French Economic Observatory “OFCE” and published by the French Ministry of Higher Education, Research and Innovation (MESRI), the business expenditures
Issues In a few years, the system of private research funding in France has shifted from a system dominated by subsidies (80% subsidies, 20% taxation in 2000) to a tax