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Showing 9101–9110 of 21962 articles for “Art. BOFiP-IS-CHAMP-10-30-§§ 320 et 330”
Each year, before 30 September, the Centre national du cinéma et de l'image animée submits to Parliament and the Government a report evaluating the tax credits mentioned in articles…
Article 1586 nonies of the French General Tax Code governs the exemption from the business value added levy applicable to operators of cinemas.
…atographic licence was issued less than five years ago may only be granted to a cinema operator in return for a proportional share of the film's box office receipts. However, in respect of a specific…
A decree of the Conseil d'Etat, issued after consultation with the Autorité de la concurrence, sets out the terms and conditions for the application of article L. 213-12. It shall specify in particula…
…eipts from the exploitation of the work, conditional on the amortisation of the production cost or determined according to the amortisation of certain elements of this cost, shall include a clause rec…
…nding exploitation account, in accordance with sub-section 1 of this section. Within the deadlines set out in article…
…no. 2009-669 of 12 June 2009 promoting the dissemination and protection of creativity on the internet, the cinematographic work may be made available to the public by a publisher of on-demand audiovi…
…live performance, eligible for financial support for production from the Centre national du cinéma et de l'image animée and whose successful completion he has guaranteed must, within six months of th…
The application of the reduced rate of value added tax to admission rights for screenings during which works of a pornographic nature or inciting to violence are shown is governed by a of 3° of articl…
The digital projection equipment and digital files or data referred to in article L. 213-16, their conditions of use and the operating logs referred to in article L. 213-21 comply with ISO internation…
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