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Showing 10611070 of 56772 articles for Art. Cass. 3e civ. 23-1-2025 n° 23-18.643

French General Tax CodeIn force
1°: Equity financing of cinematographic or audiovisual works

Article 238 bis HF

The approval provided for in article 238 bis HE is issued by the President of the Centre national du cinéma et de l'image animée to original French-language works, as defined in the decree issued in a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Equity financing of cinematographic or audiovisual works

Article 238 bis HH

The shares subscribed for must be in registered form. No single person may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Equity financing of cinematographic or audiovisual works

Article 238 bis HE

For the assessment of income tax or corporation tax, cash subscriptions to the capital of limited companies subject to corporation tax under the conditions of ordinary law and whose sole activity is t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Equity financing of cinematographic or audiovisual works

Article 238 bis HK

Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Equity financing of cinematographic or audiovisual works

Article 238 bis HM

A decree sets out the procedures for applying articles 238 bis HE to 238 bis HL, in particular the procedures for issuing approvals, reporting obligations and, where applicable, the standard clauses o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Equity financing of cinematographic or audiovisual works

Article 238 bis HG

The companies defined in Article 238 bis HE must make their investments in the form of:a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sol…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Equity financing of cinematographic or audiovisual works

Article 238 bis HL

In the event that the company is dissolved or its capital is reduced, the Minister for the Economy, Finance and the Budget may order the tax reduction provided for in article 199 unvicies the year in…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Sub-paragraph 1: Exercise of the right of recourse

Article R212-7-23

For each appeal lodged, the chairman of the Commission nationale d'aménagement cinématographique informs the prefect that the appeal has been lodged.

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Subsection 1: Composition and operation of the College of Experts

Article R1142-63-23

The College meets when convened by its Chairman, who sets the agenda.It may only deliberate if at least half of the members in office are present, excluding the Chairman. If this is not the case, a ne…

AI translation · Updated 5 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 1: Offences relating to account rights and customer relations

Article D*754-23

Article D*. 351-4 is applicable in the Wallis and Futuna Islands, in the version resulting from decree no. 2005-1006 of 2 August 2005.

AI translation · Updated 5 Nov 2023Open Article
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