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Showing 1471–1480 of 66606 articles for “Art. 1186 al. 2 and 3”
The executive production company eligible for the tax credit provided for in article 220 quaterdecies of the French General Tax Code is the one responsible, under a contract entered into with a produc…
…t visibly display the publisher's reference number allocated to them on each videogram they publish and on the cover.
…le for culture is accompanied by a file containing : 1° Identification of the transferring producer and the beneficiary of the planned operation ; 2° A detailed description of the planned operation, i…
…on mentioned in the penultimate paragraph of…
…ment certified by an auditor indicating the final cost of the video game, the means of financing it and showing precisely the eligible expenditure incurred in France, in another Member State of the Eu…
The rules relating to expenditure giving entitlement to the tax credit for video game creation expenditure are set out in Articles 46 quater-0 YZG to 46 quater-0 YZI of Annex III to the General Tax Co…
For the application of c of 1 of II of article 220 sexies of the French General Tax Code, cinematographic or audiovisual works that meet the following conditions are considered to be produced mainly i…
…ntions the date of receipt of the application by the Centre national du cinéma et de l'image animée and states that, in the light of the information and supporting documents mentioned in…
…es. Works belonging to the fiction genre in which at least 15% of the shots, i.e. an average of one and a half shots per minute, are digitally processed in order to add characters, set elements or obj…
At least once a year, the line producer sends the persons mentioned in article L. 251-9 the various operating accounts it has been given.
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