{"id":11933,"date":"2024-02-13T15:56:24","date_gmt":"2024-02-13T14:56:24","guid":{"rendered":"https:\/\/www.hoche-avocats.com\/?p=11933"},"modified":"2024-02-27T15:58:51","modified_gmt":"2024-02-27T14:58:51","slug":"research-tax-credit-and-the-notion-of-public-subsidy-the-practical-impact-of-the-conseil-detat-ruling-on-the-fcba-decision","status":"publish","type":"post","link":"https:\/\/www.hoche-avocats.com\/en\/research-tax-credit-and-the-notion-of-public-subsidy-the-practical-impact-of-the-conseil-detat-ruling-on-the-fcba-decision\/","title":{"rendered":"Research Tax Credit and the notion of public subsidy: the practical impact of the Conseil d&#8217;Etat ruling on the FCBA decision"},"content":{"rendered":"<p>The Conseil d&#8217;Etat finally defines the notion of public subsidy for the purposes of the Research Tax Credit.<br \/>\nIn a decision handed down by the Conseil d&#8217;Etat (July 12, 2023, CE n\u00b0<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000047206385\" target=\"_blank\" rel=\"noopener\">463363<\/a>, Institut For\u00eat 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.<\/p>\n<p>&#x1f539;In this decision, which is favorable to the taxpayer, the Conseil d&#8217;Etat defines public subsidies as <em>&#8220;any aid paid by a legal entity governed by public law for operations qualifying for the tax credit&#8221; .<\/em><\/p>\n<p>An analysis by <a href=\"https:\/\/www.linkedin.com\/in\/ACoAAAYaXwUBdeSZUqyiYbglVTaSGh1kH8OGCEw\" data-attribute-index=\"0\" data-entity-type=\"MINI_PROFILE\">Zo\u00e9 de Dampierre<\/a>, counsel at Hoche Avocats, and\u00a0 <a href=\"https:\/\/www.linkedin.com\/in\/ACoAAALNqr8BWOH68F-bv9oiI2tg_JeI11OALFw\" data-attribute-index=\"2\" data-entity-type=\"MINI_PROFILE\">Xavier Bonnaud<\/a>, co-founder of <a href=\"https:\/\/www.linkedin.com\/company\/ax-innov\/\" data-attribute-index=\"4\" data-entity-type=\"MINI_COMPANY\">Axinnov<\/a> , published on <a href=\"https:\/\/www.linkedin.com\/company\/fiscalonline-com\/\" data-attribute-index=\"6\" data-entity-type=\"MINI_COMPANY\">Fiscalonline.com\u00a0<\/a>on February 13, 2024.<\/p>\n<p><em><a href=\"https:\/\/fiscalonline.com\/Innovation\/Credit-d-impot-recherche-et-subvention-publique-Impacts-pratiques-de-la-decision-FCBA\" target=\"_blank\" rel=\"noopener\">Read the article<\/a><\/em><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Conseil d&#8217;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&#8217;Etat (July 12, 2023, CE n\u00b0463363, Institut For\u00eat Cellulose Bois-Construction Ameublement (FCBA)), the supreme court rules on the notion of subsidy within the meaning of the Research Tax Credit [&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-11933","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 and the notion of public subsidy: the practical impact of the Conseil d&#039;Etat ruling on the FCBA decision - Hoche Avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hoche-avocats.com\/en\/research-tax-credit-and-the-notion-of-public-subsidy-the-practical-impact-of-the-conseil-detat-ruling-on-the-fcba-decision\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Research Tax Credit and the notion of public subsidy: the practical impact of the Conseil d&#039;Etat ruling on the FCBA decision - Hoche Avocats\" \/>\n<meta property=\"og:description\" content=\"The Conseil d&#8217;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&#8217;Etat (July 12, 2023, CE n\u00b0463363, Institut For\u00eat Cellulose Bois-Construction Ameublement (FCBA)), the supreme court rules on the notion of subsidy within the meaning of the Research Tax Credit [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hoche-avocats.com\/en\/research-tax-credit-and-the-notion-of-public-subsidy-the-practical-impact-of-the-conseil-detat-ruling-on-the-fcba-decision\/\" \/>\n<meta property=\"og:site_name\" content=\"Hoche Avocats\" \/>\n<meta property=\"article:published_time\" content=\"2024-02-13T14:56:24+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-27T14:58:51+00:00\" \/>\n<meta name=\"author\" content=\"hchvctscts\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"hchvctscts\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.hoche-avocats.com\/en\/research-tax-credit-and-the-notion-of-public-subsidy-the-practical-impact-of-the-conseil-detat-ruling-on-the-fcba-decision\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hoche-avocats.com\/en\/research-tax-credit-and-the-notion-of-public-subsidy-the-practical-impact-of-the-conseil-detat-ruling-on-the-fcba-decision\/\"},\"author\":{\"name\":\"hchvctscts\",\"@id\":\"https:\/\/www.hoche-avocats.com\/en\/#\/schema\/person\/c6ce0fd4c743a287dfbd68eece0dba77\"},\"headline\":\"Research Tax Credit and the notion of public subsidy: the practical impact of the Conseil d&#8217;Etat ruling on the FCBA decision\",\"datePublished\":\"2024-02-13T14:56:24+00:00\",\"dateModified\":\"2024-02-27T14:58:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.hoche-avocats.com\/en\/research-tax-credit-and-the-notion-of-public-subsidy-the-practical-impact-of-the-conseil-detat-ruling-on-the-fcba-decision\/\"},\"wordCount\":149,\"publisher\":{\"@id\":\"https:\/\/www.hoche-avocats.com\/en\/#organization\"},\"articleSection\":[\"Publications\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hoche-avocats.com\/en\/research-tax-credit-and-the-notion-of-public-subsidy-the-practical-impact-of-the-conseil-detat-ruling-on-the-fcba-decision\/\",\"url\":\"https:\/\/www.hoche-avocats.com\/en\/research-tax-credit-and-the-notion-of-public-subsidy-the-practical-impact-of-the-conseil-detat-ruling-on-the-fcba-decision\/\",\"name\":\"Research Tax Credit and the notion of public subsidy: the practical impact of the Conseil d'Etat ruling on the FCBA decision - 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