4. Innovative character
4.1 Explain the innovative principle
The innovative technological principle is a solution to a given technical problem, aimed at producing a new product or technical process.
In the case of a preliminary project, the aim is to set out the envisaged solution, which is most frequently based on innovations in terms of architecture, components providing a new functionality, processes or materials new for the type of application targeted, which most often lead to the invention of a technical object
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Innovative character
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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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