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Income Tax Expense (Tables) | 12 Months Ended
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Dec. 31, 2017
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Summary of Reconciliation of Effective and Nominal Tax Expense | The following table shows the reconciliation between the effective and nominal tax expense at the nominal standard French rate of 33.33% (excluding additional contributions):
|  | Year ended December 31, |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | (thousands of Euros) |
(Loss) before taxes |  |  | (44,674 | ) |  |  | (114,531 | ) |  |  | (147,692 | )
Theoretical group tax rate |  |  | 33.33 | % |  |  | 33.33 | % |  |  | 33.33 | %
Nominal tax expense |  |  | 14,890 |  |  |  | 38,173 |  |  |  | 49,226 |
Increase/decrease in tax expense arising from: |  |  |  |  |  |  |  |  |  |  |  |
Permanent differences (1) |  |  | 6,089 |  |  |  | — |  |  |  | — |
Research tax credit |  |  | 1,895 |  |  |  | 2,409 |  |  |  | 3,110 |
Share-based compensation |  |  | (3,473 | ) |  |  | (11,451 | ) |  |  | (10,260 | )
Non recognition of deferred tax assets related to tax losses and temporary differences |  |  | (19,211 | ) |  |  | (29,195 | ) |  |  | (41,453 | )
Other differences |  |  | 190 |  |  |  | 64 |  |  |  | 622 |
Effective tax expense |  |  | — |  |  |  | — |  |  |  | — |
Effective tax rate |  |  | 0 | % |  |  | 0 | % |  |  | 0 | %
(1) | The significant balance of permanent differences is mainly affected by transaction costs on capital increase occurred in 2015. These transaction costs are booked in equity and are subject to a tax deduction.

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- Definition Disclosure of reconciliation of effective and applicable income tax expenses. + References No definition available. + Details
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