Article D331-20
For the application of 1° of 1 of III of Article 220 terdecies of the French General Tax Code, the cost of developing a video game is understood to be all the expenditure incurred by the video game cr…
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Showing 2771–2780 of 68985 articles for “Art. 459-2 and 479 al. 1”
For the application of 1° of 1 of III of Article 220 terdecies of the French General Tax Code, the cost of developing a video game is understood to be all the expenditure incurred by the video game cr…
…int-Barthélemy, Saint-Martin, Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern and Antarctic Territories are set out in Article 170 deci…
…al Tax Code, after examining the requests in the light of the conditions provided for in subsection 1. The composition and organisational and operational procedures of the committee of experts are set…
The Expert Committee may only validly deliberate if at least three of its members are present.
For the application of a of 1 of II of article 220 sexies of the General Tax Code, cinematographic or audiovisual works that meet the following conditions are considered to have been produced entirely…
…line producer has three months from receipt of the draft audit report provided for in article L. 251-4 to submit its written observations to the Centre national du cinéma et de l'image animée.
For the "Authors and creative collaborators" group, the points, totalling 20, are allocated as follows: 1° Creative director or director: 3 points; 2° Person responsible for designing the mechanics of…
…ts choices. Persons heard in this way do not take part in the deliberations of the Expert Committee and are bound by an obligation of confidentiality regarding the content of the information of which…
The technical elements necessary for fixing the work are: 1° For works fixed on a photochemical medium: a) Image negative film; b) Sound negative film and sound magnetic media; c) Where these are the…
For the application of 2° of 1 of III of article 220 terdecies of the General Tax Code, the video game is finalised in the form of a first version ready to be duplicated with a view to its marketing o…
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