{"id":11194,"date":"2023-09-11T14:54:52","date_gmt":"2023-09-11T12:54:52","guid":{"rendered":"https:\/\/www.hoche-avocats.com\/?p=11194"},"modified":"2023-09-11T14:55:53","modified_gmt":"2023-09-11T12:55:53","slug":"research-tax-credit-what-are-the-conditions-for-valuing-patent-acquisition-costs-z-de-dampierre-m-alfero","status":"publish","type":"post","link":"https:\/\/www.hoche-avocats.com\/en\/research-tax-credit-what-are-the-conditions-for-valuing-patent-acquisition-costs-z-de-dampierre-m-alfero\/","title":{"rendered":"Research tax credit: what are the conditions for valuing patent acquisition costs? (Zo\u00e9 de Dampierre, Marion Alfero)"},"content":{"rendered":"<p>Research tax credit: what are the conditions for valuing patent acquisition costs?<\/p>\n<p>Article by Zo\u00e9 de Dampierre, Counsel, Hoche Avocats, and Marion Alfero, Associate Director, Axinnov.<\/p>\n<p style=\"text-align: center;\">***<\/p>\n<p>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&#8217; rights (COV).<\/p>\n<p><em><a href=\"https:\/\/optiondroitetaffaires.optionfinance.fr\/la-lettre-option-droit-affaires\/la-lettre-du-23-aout-2023\/credit-impot-recherche-quelles-conditions-pour-valoriser-les-frais-dacquisition-de-brevets.html\" target=\"_blank\" rel=\"noopener\">Read more<\/a><\/em><\/p>\n<div class=\"qiota\" data-idscenario=\"2992\">\n<div class=\"qiota_hidden\"><em><a href=\"https:\/\/optiondroitetaffaires.optionfinance.fr\/la-lettre-option-droit-affaires\/la-lettre-du-23-aout-2023\/credit-impot-recherche-quelles-conditions-pour-valoriser-les-frais-dacquisition-de-brevets.html\" target=\"_blank\" rel=\"noopener\">Option Droit &amp; Affaires n\u00b0641 du 23 ao\u00fbt 2023<\/a><\/em><\/div>\n<div>\n<p>(1) CAA Versailles, 11 avril 2023, n\u00b021VE01974.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Research tax credit: what are the conditions for valuing patent acquisition costs? Article by Zo\u00e9 de Dampierre, Counsel, Hoche Avocats, and Marion Alfero, Associate Director, Axinnov. *** 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 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29],"tags":[],"class_list":["post-11194","post","type-post","status-publish","format-standard","hentry","category-publications-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Research tax credit: what are the conditions for valuing patent acquisition costs? 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