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Showing 4681–4690 of 38105 articles for “Art. Art. D 227-3”
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…
The rules relating to activities qualifying for the income tax reduction granted to taxpayers in respect of new productive investments made in the overseas departments, Saint-Barthélemy, Saint-Martin,…
Cinema operators who have opted to specialise one or more cinemas are not eligible for aid for the cinemas in question.
The President of the Centre National du Cinéma et de l'Image Animée is notified of the decision to renounce the specialisation of a cinema for approval.Approval prevents the cinema from being re-speci…
The rules relating to sociétés de financement de l'industrie cinématographique et audiovisuelle (Sofica) are set out in Articles 46 quindecies A to 46 quindecies F of Annex III to the General Tax Code…
The rules relating to the increase in tax on videogram sales and rentals for certain works are set out in articles 331 M bis and 331 M ter of Annex III to the General Tax Code.
The minimum wage paid in return for the commission of a still image, or a series of images with the same subject and produced in the same location, is determined on the basis of the time required to c…
The amount of sums actually paid for cash subscriptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may…
Natural persons carrying on business in France or owning property there, without having their tax domicile there, as well as the persons mentioned in 2 of the article 4 B, may be invited by the tax de…
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on m…
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