Article D331-38
The executive production company eligible for the tax credit provided for in article 220 quaterdecies of the French General Tax Code is the one responsible, under a contract entered into with a produc…
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Showing 7661–7670 of 20800 articles for “Art. D 815-6”
The executive production company eligible for the tax credit provided for in article 220 quaterdecies of the French General Tax Code is the one responsible, under a contract entered into with a produc…
Persons whose business is the publication of videograms intended for private use by the public must visibly display the publisher's reference number allocated to them on each videogram they publish an…
The application for provisional approval is submitted by the delegated production company before filming begins. In the case of a delegated co-production, the application is submitted by each of the t…
For the application of VII of article 220 sexies of the General Tax Code: 1° For cinematographic works: a) A difficult work is a director's first or second work; b) A low-budget work is one whose tota…
Cinematographic or audiovisual works belonging to the animation genre that score at least 36 points, including at least 9 points for the "Dramatic Content" group, are deemed to meet the condition set…
The cinematographic or audiovisual works for which the benefit of the tax credit is requested are selected by the committee of experts provided for in IV of article 220 quaterdecies of the General Tax…
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…
Points relating to creators and creative collaborators are only awarded if the creators and creative collaborators are either French nationals or nationals of a Member State of the European Union, a S…
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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