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Showing 21–30 of 24636 articles for “Art. Cass. 3e civ. 23-11-2023 n° 22-21.463”
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
I.-When distribution approval has been granted for a film for which investment approval has been granted, the financial aid is awarded on a permanent basis and the sums are calculated and entered in t…
Aid for the distribution of repertory works allocated under an annual distribution programme is reserved for companies that:1° Regularly distribute repertory cinematographic works. Companies that have…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
Reservist customs officers are subject to the obligations set out in Chapter I of Title II of Book I of the General Civil Service Code and benefit, where applicable, from the protection set out in Cha…
The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…
I. - The first group comprises the following two categories of cinemas:1° Category A: cinemas located in central municipalities with a population of 100,000 or more and in urban units with a populatio…
A decree in the Conseil d'Etat, issued after consultation with the Commission nationale de l'informatique et des libertés, shall lay down the terms and conditions for the application of this section.…
I. - At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal coopera…
The sums entered in the automatic cinema operating account or in the automatic cinema operating accounts grouped together in circuits are also invested to finance training for staff and volunteers of…
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