Early repayment of research tax credit in conciliation and insolvency proceedings

Published on 27 march 2024

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Restructuring & Distressed Companies

The research tax credit claim is immediately repayable when it is established by a company that has been the subject of a conciliation or safeguard procedure, a reorganisation or a judicial liquidation (CGI, art., 199 ter B II 2e).

Allan Bellolo and Margaux Delachaux, lawyers specialising in restructuring and distressed companies in Paris, shed light on the subject in an article for GPO Mag.

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