Question 14340 — taxes and duties

Summary

Mr. Mohamed Laqhila draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Industrial and Digital Sovereignty, responsible for public accounts, to the inspections carried out by the tax administration concerning companies benefiting from the research tax credit (CIR). As the first tax expenditure, with an annual amount of 7 billion euros paid to nearly 27,000 companies, the CIR constitutes a central pillar of innovation policies in France and represents an essential mechanism for supporting the country's economic competitiveness and business innovation in various regions. However, the implementation of the tax credit faces several major challenges for beneficiary companies. Processing times for CIR files sometimes prove to be excessively long, reaching in some cases up to 10 months, or even more, between the declaration and the actual payment of the tax credit to the companies concerned. In addition, a problem linked to tax controls relating to the CIR has emerged. Over the years, these controls carry increasing risks of rejections or adjustments for the companies concerned. In fact, the competent controllers of the tax administration call less and less on experts from the ministry responsible for research for the CIR, preferring to use general controllers or, in the IT field, a unit specializing in IT. The latter do not have the same level of technical expertise in terms of financing innovation linked to the CIR, thus adopting a different approach which can be more restrictive, or even penalizing for the beneficiaries of the CIR. In order to protect innovative companies, Mr. Deputy would like to know if the Government plans to take corrective measures to secure the companies benefiting from the CIR and reassure those involved in innovation. In particular, he asks whether the Government intends to mobilize more CIR experts during tax audits, in accordance with previous practices of the tax administration.

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