Research Tax Credit and the notion of public subsidy: the practical impact of the Conseil d’Etat ruling on the FCBA decision

The Conseil d’Etat finally defines the notion of public subsidy for the purposes of the Research Tax Credit.
In a decision handed down by the Conseil d’Etat (July 12, 2023, CE n°463363, Institut Forêt Cellulose Bois-Construction Ameublement (FCBA)), the supreme court rules on the notion of subsidy within the meaning of the Research Tax Credit (CIR) codified in article 244 quater B of the French General Tax Code.

🔹In this decision, which is favorable to the taxpayer, the Conseil d’Etat defines public subsidies as “any aid paid by a legal entity governed by public law for operations qualifying for the tax credit” .

An analysis by Zoé de Dampierre, counsel at Hoche Avocats, and  Xavier Bonnaud, co-founder of Axinnov , published on on February 13, 2024.

Read the article


The team:

  • Zoé de Dampierre

    Tel. +33 (0)1 53 93 22 00 See more