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Tax news Review - October 2023

This review of tax news focuses on the main case law decisions of recent months:

  • Subsidies paid by a private entity does not reduce the calculation basis for the research tax credit
            CE, 9th ch. et 10th ch., July 12; 2023, n° 463363, FCBA, decision mentioned in the Recueil Lebon
  • The concept of turnover includes the characteristic products of the company's economic model with regard to social contribution on corporate income tax (CIT)
            CE, 9th and 10th chambers, July 26, 2023, No. 466220, Mayapan, decision mentioned in the Recueil Lebon
  • Future revenue prospects can be considered to assess the commercial nature of an aid and its deductibility of taxable income
            CE, 9th and 10th chambers, July 26, 2023, No. 463846, Lamaï, decision mentioned in the Recueil Lebon

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