Eligibility of subcontracting expenses – Focus on the notion of “entrusted” work

Expenses related to a series of contracts concluded between a company and research institutions regarding eligible clinical trials were considered ineligible for the RTC purpose.

The company was not seen as having « entrusted » in the legal sense, research tasks to these institutions, despite their
« contribution to researches conducted by [the research institutions] » through the financing of these trials and the supply of molecules required for the trials.

Thomas Perrin

Thomas Perrin, Partner, specializes in international tax. He has been involved in many transactions for international French and foreign groups. In 2004, he created the R&D department as well as […]

Lucille Chabanel

Lucille has more than 14 years’ experience in tax law. She is a member of the corporate tax department since 2002 and joined the R&D group in 2004. She has […]

Daniel Briquet

Daniel Briquet, Partner and Engineer, is a member of Taj’s R&D Group. He regularly advises worldwide companies on their R&D strategy. Daniel is the former CEO of Thales Group and […]

Lionel Draghi

Lionel Draghi, Partner and Engineer, is a member of R&D department. Lionel has more than 15 years’ experience as Software Developer and Product Architect in the Industry sector. He has […]

Laurent Gouzènes

With more than 30 years’ professional experience in innovation and research, Laurent was technical and scientific director of several companies, including 18 years as Plan and Study Programs director within […]

Rémi Barnéoud

Rémi has over 20 years of experience in development, project management and strategic advice in the areas of software, electronics, mechanics, and control and monitoring systems. Remi has developed an […]