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Showing 4771–4780 of 37576 articles for “Art. D 224-3”
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 sociétés de financement de l'industrie cinématographique et audiovisuelle (Sofica) are set out in Articles 46 quindecies A to 46 quindecies F of Annex III to the General Tax Code…
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.
The minimum wage paid in return for the commission of a still image, or a series of images with the same subject and produced in the same location, is determined on the basis of the time required to c…
The amount of sums actually paid for cash subscriptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may…
Natural persons carrying on business in France or owning property there, without having their tax domicile there, as well as the persons mentioned in 2 of the article 4 B, may be invited by the tax de…
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on m…
The indemnities, benefits, distributions, net gains or income mentioned in the last paragraph of article 80, to I and II of Article 80 bis, in the I of Article 80 quaterdecies and Articles 80 quindeci…
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
The capital gains that may arise from a transaction referred to in article 48 of law n° 78-763 of 19 July 1978 on the status of sociétés coopératives de production are taxable in the name of the socié…
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