Article D331-2
For the application of a of 1 of II of article 220 sexies of the General Tax Code, cinematographic or audiovisual works that meet the following conditions are considered to have been produced entirely…
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Showing 7671–7680 of 45704 articles for “Art. L. 125-9 + C. com. Art. D. 145-34”
For the application of a of 1 of II of article 220 sexies of the General Tax Code, cinematographic or audiovisual works that meet the following conditions are considered to have been produced entirely…
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.
For the purposes of I of article 220 terdecies of the French General Tax Code, a company is considered to be a video game creation company if, on the one hand, it is responsible for the artistic and t…
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…
Financial assistance from the Centre national du cinéma et de l'image animée may not be granted for or in respect of cinematographic, audiovisual or multimedia works or documents of a pornographic nat…
The cinematographic or audiovisual work projects for which the tax credit is requested are selected by the committee of experts provided for in IV of article 220 sexies of the General Tax Code, after…
For the application of 2° of 1 of III of article 220 terdecies of the General Tax Code, the video game is finalised in the form of a first version ready to be duplicated with a view to its marketing o…
The application for provisional approval is submitted by the video game creation company. If the video game is created jointly, it is the responsibility of each game creation company to submit an appl…
The application for provisional approval is submitted by the executive production company.
The rules relating to activities qualifying for the income tax reduction granted to taxpayers in respect of new productive investments made in the overseas departments, Saint-Barthélemy, Saint-Martin,…
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