Article 223 A
I. - A company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds a…
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Showing 51–60 of 57320 articles for “Art. D 223-6-1”
I. - A company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds a…
The distribution company has a period of one year from the date of notification of the decision to grant the aid to exhibit the works in cinemas.In exceptional circumstances and at the reasoned reques…
The distribution company has a period of one year from the actual release of the cinematographic work in cinemas to provide the financial documents justifying all the financial investment of the distr…
The amount of aid is determined according to the financial investment made by the distribution company, which takes the form of : 1° By the payment to production companies of advances granted in respe…
The amount of aid may be modified in the event that the distribution company does not respect the commitments it has made in the agreement. In this case, the Commission des aides à la distribution cin…
The aid is awarded in the form of a grant.The aid is the subject of an agreement signed with the distribution company.This agreement may include commitments by the distribution company concerning the…
The Commission des aides à la distribution cinématographique may also be asked for its opinion:1° When it appears that the distribution company has not fulfilled the commitments it made in the agreeme…
The aid is awarded in the form of a grant.The aid is the subject of an agreement concluded with the distribution company.This agreement may include commitments by the company concerning the exhibition…
The decision to award aid is taken after consultation with the Film Distribution Aid Committee.
1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Ta…
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