Article L115-4
For each cinema, the taxpayer fills in a declaration in accordance with the model approved by the Centre national du cinéma et de l'image animée and containing the information required to determine th…
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Showing 6481–6490 of 49594 articles for “Art. Cass. 3e civ. 4-3-1998 n° 96-16.671”
For each cinema, the taxpayer fills in a declaration in accordance with the model approved by the Centre national du cinéma et de l'image animée and containing the information required to determine th…
Where the sale of these assets has not taken place by public auction, the purchaser who wishes to secure himself from the proceedings of the registered creditors is required, on pain of forfeiture and…
The tax credit for expenditure on executive production in France of foreign cinematographic and audiovisual works is governed by Articles 220 Z bis and 220 quaterdecies of the French General Tax Code.
When the Centre national du cinéma et de l'image animée becomes aware of a report pursuant to articles…
Failing conciliation, the Film Ombudsman may issue an injunction within a maximum of two months from the date of referral, which may be made public.
The conditions under which the Centre national du cinéma et de l'image animée may receive from the tax authorities all information relating to the revenue generated by the companies subject to its con…
The Commission may not be seized of facts dating back more than three years if no action has been taken up to that point to investigate, establish or punish them.
The following may exceptionally be considered as art house films:1° A recent film that has met the demands of the critics and the approval of the public and can be considered to have made a significan…
Receipts and imprest accounts may be set up by decision of the Chairman of the Centre national du cinéma et de l'image animée under the conditions laid down by Decree no. 2019-798 of 26 July 2019 on t…
The classification committees mentioned in…
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