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Showing 5651–5660 of 70899 articles for “Art. I-1° and II”
The shares subscribed for must be in registered form. No single person may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is…
…to the capital of limited companies subject to corporation tax under the conditions of ordinary law and whose sole activity is the capital financing of approved cinematographic or audiovisual works ar…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
…238 bis HE to 238 bis HL, in particular the procedures for issuing approvals, reporting obligations and, where applicable, the standard clauses of the production association contract (1). (1) Annex II…
…a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sole activity is the production of cinematographic or audiovisual works falling within the…
…vent that the company is dissolved or its capital is reduced, the Minister for the Economy, Finance and the Budget may order the tax reduction provided for in article 199 unvicies the year in which it…
The conditions laid down in this sub-section are checked when applications for investment approval and production approval are examined.
The limit provided for in article 211-21 is raised to 70% for difficult or low-budget cinematographic works that do not benefit from the tax credit for delegated production expenses for cinematographi…
The award of selective financial aid for the production and preparation of feature-length cinematographic works is subject to the provisions of Commission Regulation (EU) No 651/2014 of 17 June 2014 d…
…production of a given feature film may not:1° Exceed 50% of the final production cost of this work and, in the case of an international co-production, 50% of the French participation;2° Have the effe…
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