9. Glossary
Innovation technologique; technological innovation
According to AFNOR, innovation is a process that leads to the implementation of one or more new or improved products, processes or services, likely to meet implicit or explicit expectations and generate economic, environmental or societal value for their creator (the innovator), their prime contractor (e.g. the company) or their user (e.g. the customer). In the case of technology, innovation applies to industrial and service design and production activities, in response to market needs. It combines practices, techniques and scientific knowledge, in the service of explicit economic goals
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http://bofip.impots.gouv.fr/bofip/9079-PGP.html?identifiant=BOI-BIC-RICI-10-10-45-20-20131009
...Regulations
Bulletin officiel des finances publiques (BOFiP) BOI-BIC-RICI-10-10-45-10: scope of application
Law no. 2015-992 of August 27, 2015 on energy transition for green growth
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