France Administrative Court of Appeal of Paris Clarifies Innovation Tax Credit Eligibility for Software Development

The French Administrative Court of Appeal of Paris June 8 issued Decision No. 25PA01433, clarifying eligibility for the innovation tax credit for software development activities. The taxpayer, a software services company that engaged in human resources information systems (HRIS) development and integration, sought discharge of additional corporate income tax after the denial of innovation tax credits. The taxpayer claimed the presence of innovative projects and argued that there was procedural irregularity due to improper notification. On appeal, the Administrative Court of Appeal of Paris found that: 1) the procedure was valid given that the summons was sent to the last ...