Article D331-52
…the tax credit is requested are selected by the committee of experts provided for in IV of article 220 quaterdecies of the General Tax Code, after examination of the requests in the light of the cond…
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Showing 3761–3770 of 28915 articles for “Art. Cons. conc. n° 91-D-42 du 22 Oct 1991”
…the tax credit is requested are selected by the committee of experts provided for in IV of article 220 quaterdecies of the General Tax Code, after examination of the requests in the light of the cond…
The final approval decision or the decision refusing final approval is notified to the executive production company. The final approval decision states that, in the light of the information and suppor…
The provisional approval decision is notified to the delegated production company or, in the case of a delegated co-production, to each of the two production companies. This decision mentions the date…
…lisher and proof of acceptance by this publisher of the final version of the video game ready to be duplicated. This certificate states, where necessary, that the video game is published in its origin…
The rules relating to expenditure giving entitlement to the tax credit for video game creation expenditure are set out in Articles 46 quater-0 YZG to 46 quater-0 YZI of Annex III to the General Tax Co…
Compliance with the condition set out in b of 1 of II of article 220 quaterdecies of the General Tax Code is verified using the points scales set out in this paragraph, each made up of a "Dramatic con…
…nt on the European Economic Area, a State party to the European Convention on Cinematographic Co-production of the Council of Europe, or a European third State with which the Union or the European Com…
For the "Creative Infrastructure" group, a maximum of 31 points are allocated as follows: 1° At least 50% of the costs relating to storyboarding and/or the creation of sets and animation and/or 3D pre…
The production association contracts provided for inarticle 238 bis HG of the General Tax Code are filed with the public film and audiovisual register within fifteen days of their signature by the com…
For the application of c of 1 of II of article 220 sexies of the French General Tax Code, cinematographic or audiovisual works that meet the following conditions are considered to be produced mainly i…
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