Ruling or approval: what do I need?
- I am running an innovative project, the CIR ruling makes it possible to request from the administration the benefit of the CIR for my project. Once awarded, the tax administration cannot revoke a CIR ruling and it must respond within 3 months to a written request.
- I subcontract for one of my clients on a CIR project, I request approval for outsourced expenses related to research operations. This approval is necessary for my work to benefit from the CIR. The application for accreditation must be submitted to the Ministry of Higher Education, Research and Innovation (MESRI).
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