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Showing 5601–5610 of 54001 articles for “Art. D. 146-1”
The following statement, written in French or translated into the original language of the work, appears in the credits of approved cinematographic or audiovisual works: "This work has benefited from…
The distributor or, in the case provided for in article L. 251-10, the line producer has three months from receipt of the draft audit report provided for in article L. 251-11 to submit its written obs…
The application for provisional approval is submitted by the video game creation company. If the video game is created jointly, it is the responsibility of each game creation company to submit an appl…
The application for provisional approval is submitted by the executive production company.
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.
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 provisions of this section apply to professional journalists, as defined by article L. 7111-3 of the Labour Code, who derive the majority of their income from the use of still images and who occas…
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…
For corporation tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bi…
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