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Showing 31–40 of 56670 articles for “Art. L 223-2”
In the event that one of the companies mentioned in the fifth paragraph of Article 223 B in the wording in force for financial years commencing before 1 January 2019, indirect subsidies that arise fro…
…date of notification of the decision to grant the aid to exhibit the works in cinemas.In exceptional circumstances and at the reasoned request of the distribution company, the aforementioned period m…
The distribution company has a period of one year from the actual release of the cinematographic work in cinemas to provide the financial documents justifying all the financial investment of the distr…
…not respect the commitments it has made in the agreement. In this case, the Commission des aides à la distribution cinématographique is consulted for its opinion.
…t.The aid is the subject of an agreement signed with the distribution company.This agreement may include commitments by the distribution company concerning the exhibition of the works in cinemas, part…
1. a) Losses incurred by a group company in respect of financial years prior to its entry into the group may only be offset against its profits, subject to the limits and conditions set out in the thi…
The overall result is determined by the parent company by making the algebraic sum of the results of each of the companies in the group, determined under the conditions of ordinary law or in accordanc…
…in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Tax credits attached to income received by a group compa…
1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…
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…
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