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Showing 8671–8680 of 21284 articles for “Art. BOFiP-BIC-CHAMP-40-10-§§ 115 et 165”
The tax is payable on a monthly basis per cinema, for the cinema weeks completed during the month in question and during which at least two screenings were organised. However, for the months of Decemb…
…s to operate a cinema must hold a licence granted by the President of the Centre national du cinéma et de l'image animée. Any person whose purpose is to organise travelling film shows is considered to…
…the purposes of assessing the thresholds mentioned in article L. 212-7, cinemas that are grouped together on the same site and which ... are considered to be part of the same cinema, whether or not th…
Each year, the Centre National du Cinéma et de l'Image Animée draws up a report, which gives an account of the forecast yield and use of the taxes and levies and other products that it collects or tha…
…o the taxpayers concerned. The sums paid by a person mentioned in the third paragraph of article L. 115-6 to a publisher mentioned in the first paragraph of the same article L. 115-6 are included in t…
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Under penalty of nullity, no sale by public auction, whether voluntary or forced, of a cinematographic or audiovisual work or of any of its components may be carried out until fifteen days after a sum…
…e establishment, he must make a prior declaration to the president of the Centre national du cinéma et de l'image animée. For operators who carry out a touring activity, moving film screenings means m…
The Commission nationale d'aménagement cinématographique comprises nine members appointed by decree for a non-renewable term of six years.
…e Commission nationale d'aménagement cinématographique is made up of : 1° A member of the Conseil d'Etat appointed by the vice-president of the Conseil d'Etat, chairman; 2° A member of the Cour des Co…
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