This review of tax news focuses on the main case law decisions of recent months:
- Research tax credit: eligibility, calculation and reimbursement
TA Cergy-Pontoise, March 13, 2023, No. 19141374, SAS Extia; CAA Lyon, September 21, 2023 No. 21LY03203; TA Montpellier, July 3, 2023, No. 2103911 (CIT)
- About the deductibility of indirect remuneration paid to company directors
CE October 4, 2023, 9th et 10th combined chambers, No. 466887, Collectivision company
- About deductibility of penalties: the double penalty
CE, December 8, 2023, 3rd, 8th, 9th, and 10th combined chambers, No. 458968, Alder Paris Holdings Ltd
