Article D331-18
The rules relating to expenditure giving entitlement to the tax credit for expenditure on delegated production of cinematographic or audiovisual works are set out in Articles 46 quater-0 YL to 46 quat…
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Showing 111–120 of 61188 articles for “Art. L 331-1 s.”
The rules relating to expenditure giving entitlement to the tax credit for expenditure on delegated production of cinematographic or audiovisual works are set out in Articles 46 quater-0 YL to 46 quat…
The application for final approval is submitted by the delegated production company after completion of the cinematographic or audiovisual work. In the case of a delegated co-production, the applicati…
The application for provisional approval is submitted by the delegated production company before filming begins. In the case of a delegated co-production, the application is submitted by each of the t…
The application for provisional approval must be accompanied by the following supporting documents: 1° An estimate detailing production costs and individualising costs in France; 2° A provisional fina…
For audiovisual works, the date of completion is the date shown on the certificate of acceptance of the final version by a television service publisher.
The application for final approval must be accompanied by the following supporting documents:1° An accounting document certified by an auditor indicating the final cost of the cinematographic or audio…
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…
For works belonging to the genre of audiovisual adaptation of shows, the points in the scale are divided between five groups, under the following conditions: I.-A maximum number of 31 points is alloca…
For the "Contextualisation of violence" group, points for each of the sequences in the game are awarded as follows: 1° The violence is disproportionate and gratuitous: 1 point; 2° The violence is crud…
Except in cases covered by article 432-8 of the French Penal Code, opening or entering a tent, caravan or camping shelter without the permission of its owner or user is punishable by a fifth-class fin…
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