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Research tax credit: what are the conditions for valuing patent acquisition costs? (Zoé de Dampierre, Marion Alfero)
Research tax credit: what are the conditions for valuing patent acquisition costs?
Article by Zoé de Dampierre, Counsel, Hoche Avocats, and Marion Alfero, Associate Director, Axinnov.
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In a decision handed down on April 11, 2023 (1), the Versailles Administrative Court of Appeal added its contribution to the body of case law on depreciation allowances for patents and plant breeders’ rights (COV).
(1) CAA Versailles, 11 avril 2023, n°21VE01974.