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Showing 3381–3390 of 4737 articles for “Art. 150-0 B”
The coefficients applicable to works in the creative documentary genre are determined as follows: I.-The works are divided into three groups: 1° First group: works for which the hourly cash contributi…
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
…c financial aid for the production and preparation of feature films II-1.1. Supporting documents to be attached to an application for a production investment allowance (Articles 211-41 et seq.)I.-Inve…
Companies that build or have built, before 1 January 2016, buildings for industrial or commercial use for the needs of their business in the rural regeneration zones mentioned in Article 1465 A may, u…
For the "Contribution to the development of creativity" group, points are allocated as follows: 1° A total of 2 points are allocated to the "Heritage-based creation" sub-group when the video game is i…
…n into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Article 4 B, in respect of the fir…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…
I. - 1. Companies taxed on the basis of their actual profits may benefit from a tax credit equal to 50% of expenditure intended to finance the creation and operation of establishments mentioned in the…
…tion relating to research into an aspect of a sporting discipline, with particular reference to the biological sciences or the humanities (duration: one hour; coefficient 4). The subject of the disser…
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