{"id":5390,"date":"2022-04-13T05:50:00","date_gmt":"2022-04-13T03:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-recherche-cest-quoi-une-subvention-publique\/"},"modified":"2022-04-13T05:50:00","modified_gmt":"2022-04-13T03:50:00","slug":"credit-dimpot-recherche-cest-quoi-une-subvention-publique","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/credit-dimpot-recherche-cest-quoi-une-subvention-publique\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t recherche : c\u2019est quoi une \u00ab subvention publique \u00bb ?"},"content":{"rendered":"

Pour le calcul du cr\u00e9dit d\u2019imp\u00f4t recherche (CIR), les subventions publiques re\u00e7ues par l\u2019entreprise \u00e0 raison des op\u00e9rations ouvrant droit \u00e0 cet avantage fiscal doivent \u00eatre d\u00e9duites de la base de calcul. Mais qu\u2019est-ce qu\u2019une \u00ab subvention publique \u00bb exactement ?<\/p>\n

\n

\u00ab Subvention publique \u00bb : la d\u00e9finition du juge\u2026<\/h2>\n

Les entreprises qui engagent certaines d\u00e9penses de recherche peuvent, toutes conditions par ailleurs remplies, b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t recherche (CIR).<\/p>\n

Pour le calcul de cet avantage fiscal, il est pr\u00e9vu que les subventions publiques re\u00e7ues par les entreprises \u00e0 raison des op\u00e9rations ouvrant droit au CIR doivent \u00eatre d\u00e9duites de la base de calcul, qu\u2019elles soient d\u00e9finitivement acquises ou remboursables.<\/p>\n

A l\u2019occasion d\u2019un litige dont il \u00e9tait saisi, le juge vient d\u2019apporter des pr\u00e9cisions sur la notion de \u00ab subventions publiques \u00bb qui n\u2019est pas, en tant que telle, d\u00e9finie par la loi.<\/p>\n

Pour lui, sont des \u00ab subventions publiques \u00bb, toutes les aides qui sont vers\u00e9es en vue ou en contrepartie d\u2019un projet de recherche, qui proviennent de l\u2019utilisation de ressources per\u00e7ues \u00e0 titre obligatoire et sans contrepartie, que ces aides soient vers\u00e9es par une autorit\u00e9 administrative ou un organisme priv\u00e9 charg\u00e9 d\u2019une mission de service public.<\/p>\n

Source<\/span> : Arr\u00eat de la Cour administrative d\u2019appel de Paris du 18 f\u00e9vrier 2022, n\u00b019PA01989<\/p>\n

Cr\u00e9dit d\u2019imp\u00f4t recherche : c\u2019est quoi une \u00ab subvention publique \u00bb ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Pour le calcul du cr\u00e9dit d\u2019imp\u00f4t recherche (CIR), les subventions publiques re\u00e7ues par l\u2019entreprise \u00e0 raison des op\u00e9rations ouvrant droit \u00e0 cet avantage fiscal doivent \u00eatre d\u00e9duites de la base de calcul. Mais qu\u2019est-ce qu\u2019une \u00ab subvention publique \u00bb exactement ?<\/p>\n","protected":false},"author":0,"featured_media":5392,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5390","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nCr\u00e9dit d\u2019imp\u00f4t recherche : c\u2019est quoi une \u00ab subvention publique \u00bb ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-recherche-cest-quoi-une-subvention-publique\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cr\u00e9dit d\u2019imp\u00f4t recherche : c\u2019est quoi une \u00ab subvention publique \u00bb ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour le calcul du cr\u00e9dit d\u2019imp\u00f4t recherche (CIR), les subventions publiques re\u00e7ues par l\u2019entreprise \u00e0 raison des op\u00e9rations ouvrant droit \u00e0 cet avantage fiscal doivent \u00eatre d\u00e9duites de la base de calcul. 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