Article 1653 F of the French General Tax Code
I. – An advisory committee on tax credits for research expenditure is hereby established. This committee shall be chaired by a member of the administrative jurisdiction appointed by the Vice-President of the Conseil d’Etat. The chairman may be deputised by one or two administrative magistrates appointed under the same conditions. II – For the examination of disputes relating to the expenses provided for in a to j of II of…