{"id":6807,"date":"2022-10-24T05:48:00","date_gmt":"2022-10-24T03:48:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-recherche-juriste-chercheur\/"},"modified":"2022-10-24T05:48:00","modified_gmt":"2022-10-24T03:48:00","slug":"credit-dimpot-recherche-juriste-chercheur","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/credit-dimpot-recherche-juriste-chercheur\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t recherche : juriste = chercheur ?"},"content":{"rendered":"<p >Une soci\u00e9t\u00e9 d\u2019avocats demande \u00e0 b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t recherche (CIR) pour une salari\u00e9e sp\u00e9cialis\u00e9e dans la recherche juridique. Sauf que pour l\u2019administration, l\u2019activit\u00e9 de la juriste ne permet pas de b\u00e9n\u00e9ficier de cet avantage fiscal. \u00c0 tort ou \u00e0 raison ?<\/p>\n<div>\n<h2> Juriste sp\u00e9cialis\u00e9e dans la recherche = CIR ?<\/h2>\n<p>Une soci\u00e9t\u00e9 d\u2019avocats demande \u00e0 b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t recherche (CIR) concernant la r\u00e9mun\u00e9ration de l\u2019une de ses juristes.<\/p>\n<p>Selon elle, en effet, les d\u00e9penses concernant cette salari\u00e9e, doctorante en droit, effectuant des recherches uniquement dans un domaine sp\u00e9cifique du droit, correspondent \u00e0 des d\u00e9penses de personnel ouvrant droit au b\u00e9n\u00e9fice de cet avantage fiscal.<\/p>\n<p>Ce que conteste l\u2019administration, qui lui rappelle que seules sont consid\u00e9r\u00e9es comme des op\u00e9rations de recherche scientifique ou technique, les activit\u00e9s :<\/p>\n<ul>\n<li>de recherche fondamentale ;<\/li>\n<li>de recherche appliqu\u00e9e ;<\/li>\n<li>ou de d\u00e9veloppement exp\u00e9rimental.<\/li>\n<\/ul>\n<p>Or, l\u2019activit\u00e9 d\u2019une salari\u00e9e qui consiste \u00e0 identifier les dispositions juridiques applicables et \u00e0 analyser une pratique juridique d\u00e9j\u00e0 existante dans le domaine n\u2019est pas assimilable \u00e0 une op\u00e9ration de recherche scientifique ou technique au sens du CIR\u2026<\/p>\n<p>Ce que confirme le juge ! Bien que l\u2019application du CIR ne soit pas exclue dans le domaine du droit, les conditions requises ne sont pas remplies dans cette affaire.<\/p>\n<p>Source : Arr\u00eat du Conseil d&#8217;\u00c9tat du 14 octobre 2022, n\u00b0 443869<\/p>\n<p><a title=\"WebLex - Cr\u00e9dit d\u2019imp\u00f4t recherche : juriste = chercheur ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/credit-dimpot-recherche-juriste-chercheur\" target=\"_blank\" rel=\"noopener\">Cr\u00e9dit d\u2019imp\u00f4t recherche : juriste = chercheur ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/juristechercheur3.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 d\u2019avocats demande \u00e0 b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t recherche (CIR) pour une salari\u00e9e sp\u00e9cialis\u00e9e dans la recherche juridique. Sauf que pour l\u2019administration, l\u2019activit\u00e9 de la juriste ne permet pas de b\u00e9n\u00e9ficier de cet avantage fiscal. \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":6808,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6807","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cr\u00e9dit d\u2019imp\u00f4t recherche : juriste = chercheur ? - 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-juriste-chercheur\/\" \/>\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 : juriste = chercheur ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9 d\u2019avocats demande \u00e0 b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t recherche (CIR) pour une salari\u00e9e sp\u00e9cialis\u00e9e dans la recherche juridique. 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