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Showing 2721–2730 of 70072 articles for “Art. D 141-3 à D 141-5 · Loi 2014-856 du 31 juillet 2014 · Décret 2016-2 du 4 janvier 2016”
For the "Contribution to the development of creativity" group, points are allocated as follows: 1° A total of 2 points are allocated to the "Heritage-based creation" sub-group when the video game is i…
A derogation to the minimum four-month period set out in the first paragraph of article L. 231-1 is granted when, at the end of the fourth cinema week within the meaning of 5° of article D. 212-67, th…
For the application of 1° of 1 of III of Article 220 terdecies of the French General Tax Code, the cost of developing a video game is understood to be all the expenditure incurred by the video game cr…
The video games for which the benefit of the tax credit is requested are selected by the committee of experts provided for in section 2 of IV of article 220 terdecies of the General Tax Code, after ex…
For the application of a of 1 of II of article 220 sexies of the General Tax Code, cinematographic or audiovisual works that meet the following conditions are considered to have been produced entirely…
The line producer has three months from receipt of the draft audit report provided for in article L. 251-4 to submit its written observations to the Centre national du cinéma et de l'image animée.
For the "Authors and creative collaborators" group, the points, totalling 20, are allocated as follows: 1° Creative director or director: 3 points; 2° Person responsible for designing the mechanics of…
For the application of 2° of 1 of III of article 220 terdecies of the General Tax Code, the video game is finalised in the form of a first version ready to be duplicated with a view to its marketing o…
The conditions for the classification of cinematographic establishments as art house establishments are those laid down for the allocation of financial aid to these establishments by the Centre nation…
The rules relating to the increase in tax on videogram sales and rentals for certain works are set out in articles 331 M bis and 331 M ter of Annex III to the General Tax Code.
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