French General Tax CodeIn force
3°: Non-allocation of losses and capital losses by group companies
Article 223 E
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Showing 31–40 of 57320 articles for “Art. D. 223-6-1”
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The overall profit is taxed in accordance with the procedures set out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option…
Structural grants are awarded to distribution companies that:1° Regularly distribute new or repertory works. Companies that have distributed at least three cinematographic works during each of the two…
Selective financial aid is awarded for the distribution of cinematographic works of French or foreign origin that were made more than twenty years ago and that have not been released in cinemas in the…
Selective financial aid is awarded each year to distribution companies that are doing a good job but are in a fragile financial position and have poor economic prospects.
Selective financial aid is allocated each year to support the overall activity of distribution companies when the appropriations allocated to direct allocations based on the conditions of distribution…
Structural aid is granted in consideration of:1° The additional financing requirements necessary for the activity of the distribution company;2° The quality of the work carried out by the distribution…
Aid for the distribution of previously unreleased works allocated under an annual distribution programme is reserved for companies that:1° Have a regular distribution activity. Companies are deemed to…
Aid for the distribution of previously unreleased works is awarded on the basis of :1° The artistic quality of the cinematographic works submitted, the distribution forecasts and conditions announced,…
The following are eligible for aid for the distribution of previously unreleased works:1° Cinematographic works of French or foreign origin presenting particular artistic qualities;2° Cinematographic…
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