European R&D Tax Incentives Conference


On 6–7 December a Conference on European R&D Tax Incentives: Contribution to the Emergence of a Tax Concept took place at the University Jean Moulin Lyon 3 in Lyon. The Conference aimed at presenting and discussing some of the findings of the ELI project on For a European Approach to R&D Expenses Qualifying for the Common Corporate Tax Base Super Deduction

During the Conference, Georges Cavalier, Project Reporter, presented draft statements that were elaborated upon within the framework of the project, and which aim at proposing a definition of R&D costs eligible for tax incentives, so as to stimulate investment in the area of R&D in the EU. His presentation was followed by some insights from representative of the ELI Advisory Committee of the project, Jean-Luc Pierre. Participants discussed various theoretical and practical aspects of the notion of R&D, for instance whether a commercial objective should be included in the (tax) concept or how the novelty requirement should be interpreted, among many others. You can find the agenda of the event here.


This two-day event gathered several Project Team members, representatives of the ELI Advisory Committee as well as other experts and those interested in the topic, and allowed for in-depth discussions on practicalities relating to R&D tax incentives, a measure that could potentially stimulate economic growth in the EU.


On the occasion, ELI Vice-President, Pascal Pichonnaz, presented the work of the ELI to those present and encouraged them to join the organisation and actively work towards the betterment of European law.