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Credit to the tax investigation (Francis Lefebvre)

On 3th February 2016, the council introduced further simplifications measures for the companies in order to encourage the development of the innovative companies. Between those measures, it is the proposal of development of the CICE’s reply procedure.

Those companies planning to invest in research can request a written document to the fiscal administration in order to ensure that their project is entitled to CICE (art LPF. L 80 B). The request must be presented according to a determined model as established in the 28th November 2014 decree, at least six months before of the date of:

►► The declaration of the special deduction, 2069-A, when the project lasts a year.
►► The first special declaration when the research project lasts several years.

Failure to respond to this request by the authorities within three months is considered as valid. The Council proposes the simplification, so that is why the companies have the opportunity to request a review of the initial written document.

The fiscal administration would remain subject to the statutory processing period of 3 months. This measure should be implemented by mid-2016. Let us remember that the document was recently amended to allow small businesses to consider not only the research project, but also the expenses.

2017-09-18T16:08:10+00:00 27/04/2016|Latest news|