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Showing 1221–1230 of 59303 articles for “Art. D. 3323-13 and D. 3323-14”
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…
…eneral Tax Code, after examination of the requests in the light of the conditions provided for in I and II of the same article. The composition and organisational and operational procedures of the com…
…cutive production company. The final approval decision states that, in the light of the information and supporting documents mentioned in Article…
…article D. 311-5 waives the waiver, automatic grants are calculated from the date on which the waiver is app…
…ntions the date of receipt of the application by the Centre national du cinéma et de l'image animée and states that, in the light of the information and supporting documents mentioned in…
…ment certified by an auditor indicating the final cost of the video game, the means of financing it and showing precisely the eligible expenditure incurred in France, in another Member State of the Eu…
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…
…s set out in this paragraph, each made up of a "Dramatic content" group, a "Nationality of creators and creative collaborators" group and a "Creative infrastructure" group.
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…
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