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MVC_CICE : Movement of Receivables CICE

Years : 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, 2013

Producer : Ministry of Finance (DGFiP)

The Movements on Receivables file records all transactions related to corporate income tax receivables, and in particular initializations, refunds, and deductions. It is currently used to monitor competitiveness and employment credit (CICE) and, in the near future, the research tax credit (CIR). The CICE is assessed using a microeconomic approach, by company. The file of initialized and consumed tax receivables for the CICE is updated twice a year.

Example of data content for MVC_CICE : Movement of Receivables CICE