Article 39 quinquies C
1 Industrial and commercial companies that subscribe to the capital of companies that have entered into an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-2…
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Showing 311–320 of 69357 articles for “Art. 4°-a and 4°-c”
1 Industrial and commercial companies that subscribe to the capital of companies that have entered into an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-2…
I. - Companies operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from…
…if applicable, the unused fraction is reimbursed at the end of this period.The claim is inalienable and non-transferable, except in the cases and conditions provided for in articles L. 313-23 to L. 31…
…ntribution takes place.The deferral is subject to the condition that the taxpayer makes the request and declares the amount of the capital gain in the declaration provided for in Article 97 and within…
…ame applies to capital gains realised by international organisations, foreign States, central banks and the public financial institutions of these States where the conditions set out in Article 131 se…
Production companies are eligible when they have cumulatively: 1° Produced at least four short cinematographic or audiovisual works, with the exception of episodes of series, for which a cinematograph…
…411-51, to the financing of the following development expenditure: 1° Salaries and remuneration paid to authors and artistic personnel, for a minimum amount of 30% of the sums in…
The final award decision sets out the breakdown between the share paid to the writer-director and the share paid to the residence.
Except when they are awarded under 2° of article…
Works that have received either pre-production support, financial support for the production of audiovisual works or financial support from the association Groupe de Recherches et d'Essais Cinématogra…
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