{"id":5441,"date":"2021-10-01T01:26:00","date_gmt":"2021-09-30T23:26:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-startup-qui-obtient-une-aide-financiere\/"},"modified":"2021-10-01T01:26:00","modified_gmt":"2021-09-30T23:26:00","slug":"cest-lhistoire-dune-startup-qui-obtient-une-aide-financiere","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-startup-qui-obtient-une-aide-financiere\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une startup qui obtient une aide financi\u00e8re\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019une startup qui obtient une aide financi\u00e8re\u2026<\/p>\n<p>Une start-up d\u00e9di\u00e9e \u00e0 l\u2019innovation obtient de Bpifrance une aide remboursable sous la forme d\u2019un pr\u00eat \u00e0 taux 0. Et parce que ses d\u00e9penses y ouvrent droit, elle obtient aussi un cr\u00e9dit d\u2019imp\u00f4t recherche. Mais l\u2019administration fiscale n\u2019a pas manqu\u00e9 de faire un lien entre les deux&#8230;<\/p>\n<p>Elle constate que la soci\u00e9t\u00e9 n\u2019a pas d\u00e9duit, pour le calcul de son cr\u00e9dit d\u2019imp\u00f4t recherche, le montant de l\u2019aide remboursable : or, pour calculer cet avantage fiscal, la r\u00e8gle veut qu\u2019une subvention minore le montant des d\u00e9penses de recherche. Certes, reconna\u00eet la soci\u00e9t\u00e9, sauf qu\u2019il ne s\u2019agit pas ici d\u2019une \u00ab subvention \u00bb, mais d\u2019un \u00ab pr\u00eat \u00e0 taux 0 \u00bb dont le remboursement est programm\u00e9. Ce qui le distingue donc d\u2019une subvention\u2026<\/p>\n<p>Sauf que Bpifrance, qui a pour objet de soutenir l&#8217;innovation des PME, est majoritairement d\u00e9tenue par l\u2019Etat, rappelle le juge : l&#8217;aide que Bpifrance consent doit donc \u00eatre regard\u00e9e comme une \u00ab subvention publique indirecte \u00bb\u2026 \u00e0 d\u00e9duire de la base du cr\u00e9dit d&#8217;imp\u00f4t recherche !<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038028964?init=true&amp;page=1&amp;query=17ma00208&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\" rel=\"noopener\">Arr\u00eat de la Cour Administrative d\u2019Appel de Marseille du 17 janvier 2019, n\u00b0 17MA00208<\/a><\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a><\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/aidefinanciere3.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019une startup qui obtient une aide financi\u00e8re\u2026<\/div>\n","protected":false},"author":0,"featured_media":3433,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-5441","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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