The administration had been considered that fiscal credit for competitiveness and employment (CICE) could not be used for payment of installments of corporate tax because this tax was not refundable (acces here the source)

This position was contrary to Administrative doctrine, (which allows companies to allocate tax credits in the payments on installments of corporate tax if these payments on installments are before the declaration of these credits tax) even thought there were expressively named, such as: research tax credit or others listed. However, the court of Montreuil has judged that this list is not restrictive, and could be extended to other credits and tax reductions

The update of the public finance official gazette clarifies the doctrine indicating that CICE credit may be imputed for payment of installments of corporate tax. Companies can make used this option after the payments of installments on 15th March 2015.

In practice, the payment of installments form (No. 2751-SD) has been modified and has a specific line for CICE (A07)