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.
Originally published 26 March 2024
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