For several years now, Syntec Numérique has been calling for and supporting the introduction of measures enabling beneficiaries of the Research Tax Credit (CIR) and the Innovation Tax Credit (CII) to make their voices heard and defend their projects, while respecting the procedures and rights granted in tax matters.
The 2015 Finance Bill provides for the creation of an advisory committee to discuss the eligibility of an expense for the CIR or CII. This is a step forward.
The procedural rules currently in force do not guarantee companies an adversarial debate (as defined by tax law) with a qualified expert regarding the eligibility of their projects for the CIR or CII. Before even discussing the eligibility of an individual expense, it would therefore be beneficial to set up an exchange on the overall eligibility of a project.
Syntec Numérique will be working towards this goal.
Article 19 of the PLFR 2015 / Creation of an advisory committee for the research expenditure tax credit and the innovation tax credit.
(2) “Art. 1653 F. – 1 An advisory committee for the tax credit for research expenditure is hereby established.
(3) “This committee is chaired by a Conseiller d’Etat appointed by the Vice-President of the Conseil d’Etat. The chairman may be replaced by one or two administrative magistrates appointed under the same conditions.
(4) “2. For the examination of disputes relating to the expenses provided for in a to j of II of article 244 quater B, the committee includes an agent belonging to the A category bodies of the ministry in charge of research and an agent of the tax administration having at least the grade of divisional inspector.
(5) “For the examination of disputes relating to the expenses provided for in k of II of article 244 quater B, the committee includes an agent belonging to the category A bodies of the ministry in charge of innovation and an agent of the tax administration having at least the grade of divisional inspector.
(6) “For the examination of disputes relating to expenses provided for in a to j and k of II of article 244 quater B, the committee includes an agent belonging to category A bodies of the ministry in charge of research, an agent belonging to category A bodies of the ministry in charge of innovation and an agent of the tax administration having at least the grade of divisional inspector.
(7) “The agent of the Ministry of Research and the agent of the Ministry of Innovation may, if they consider it useful, be assisted by any person likely to provide expertise on the qualification of expenses taken into account for the determination of the aforementioned tax credit.
(8) “Persons who have already been involved in the dispute may not sit on the committee hearing the case.
(9) “The chairman has the casting vote.
(10) II. – The Book of Tax Procedures is amended as follows:
(11) A. – In the first paragraph of article L. 59, after the reference to “article 1651 H of the same code,” the words “or the advisory committee provided for in article 1653 F of the same code,” are inserted.
(12) B. – After article L. 59 C, an article L. 59 D is inserted as follows :
(13) “Art. L. 59 D. – The advisory committee provided for in article 1653 F of the French General Tax Code intervenes when the disagreement concerns the reality of the allocation to research of the expenses taken into account to determine the tax credit defined in article 244 quater B of the same code.
(14) “This committee may, without deciding a question of law, give an opinion on the facts likely to be taken into account in examining this question of law.”
(15) C. – In article L. 60 :
(16) 1. In the first paragraph, after the words “sales”, the following words are inserted: “provided for in articles 1651 and 1651 H of the French General Tax Code, or to the advisory committee provided for in article 1653 F of the same code”;
(17) 2. In the second sentence of the second paragraph, the word “Elle” is replaced by the words “La communication effectuée par la commission départementale ou nationale des impôts directs et des taxes sur le chiffre d’affaires”.
(18) D. – In the second paragraph of article L. 113, after the reference: “L. 136,” the reference: “L. 136 A,” is inserted.
(19) E. – After article L. 136, an article L. 136 A is inserted, worded as follows:
(20) “Art. L. 136 A. – The consultative committee provided for in article 1653 F of the French General Tax Code may receive from agents of the tax authorities, the ministry in charge of research and the ministry in charge of innovation any useful information to enable it to rule on disagreements submitted to it.”
(21) III. – I and II apply to rectification proposals sent on or after July 1, 2016.