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Article 220 B bis of the French General Tax Code

The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.

Original in French 🇫🇷
Article 220 B bis

Le crédit d’impôt en faveur de la recherche collaborative défini à l’article 244 quater B bis est imputé sur l’impôt sur les sociétés dû par l’entreprise, dans les conditions prévues à l’article 199 ter B bis.

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