European R&D Tax Incentives

R&D taxation is now central to Europe’s innovation and economic strategies. Yet, despite the widespread use of R&D tax incentives across all EU Member States – including Germany, once reluctant – the absence of a common conceptual framework undermines their effectiveness and legal certainty.

Written and coordinated by Georges Cavalier, Co-Director of the Tax Law Programme at Université Jean Moulin Lyon 3, this book offers the first comprehensive doctrinal study on the emergence of a European legal concept of R&D. By confronting national definitions with the OECD’s Frascati Manual, it reveals key inconsistencies and practical implications.

Building on the work of the European Law Institute (ELI) and the EU Platform for Tax Good Governance, it provides methodological insights and practical guidance toward a clearer, more coherent European approach to R&D taxation.

Digital version available on :

• Strada lex Belgium
• Strada lex Luxemburg
• Strada lex Europa

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