Article 232-5
…rates are set at :- 80% of the amount of the tax, for the annual fraction less than or equal to €8,500;- 70% of the amount of the tax, for the annual fraction exceeding €8,500 and less than or equal…
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Showing 3141–3150 of 30173 articles for “Art. Cass. com. 5 July 2017”
…rates are set at :- 80% of the amount of the tax, for the annual fraction less than or equal to €8,500;- 70% of the amount of the tax, for the annual fraction exceeding €8,500 and less than or equal…
Aid for the distribution of previously unreleased works allocated under an annual distribution programme is reserved for companies that:1° Have a regular distribution activity. Companies are deemed to…
…cle…
Pursuant to article…
…0; 2° Be the subject of an amount of French hourly expenditure greater than or equal to €54,000; 3° Satisfy a level of artistic and technical quality assessed on the basis of a m…
Production companies have the option of investing the sums entered in their automatic audiovisual production account for the production and preparation of audiovisual works that belong to one of the f…
…t;311-80, their duration, per unit work or per episode, must be greater than or equal to 45 minutes.
The sums entered in the automatic audiovisual production account are increased by 25% when the reference works meet the following conditions: 1° For works belonging to the genre of fiction, creative d…
The amount of the sums calculated and entered in the automatic audiovisual production account is notified to the production company each year.
The Animation Innovation Grants Committee is made up of eight members, including a chairman and a vice-chairman, appointed for a renewable term of one year.
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