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Showing 61–70 of 56670 articles for “Art. L. 223-2”
I. - 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, r…
Aid for the distribution of previously unreleased works is awarded for the distribution of cinematographic works whose total distribution costs do not exceed €550,000. This amount is increased to €750…
Aid for the distribution of previously unreleased works allocated under an annual distribution programme is reserved for companies that:1° Have a regular distribution activity. Companies are deemed to…
Aid for the distribution of works intended for young audiences is awarded in consideration of :1° The artistic quality of the cinematographic works presented, the distribution forecasts and conditions…
I.-1. The parent company of the group shall subject to separate taxation at the rate provided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or s…
1. Where the parent company opts for the regime provided for in paragraph I of Article 220 quinquies: a) The overall deficit declared in respect of a financial year shall be set off against the overal…
Aid for the distribution of previously unreleased works is awarded on the basis of :1° The artistic quality of the cinematographic works submitted, the distribution forecasts and conditions announced,…
The fraction of the capital gain or loss relating to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company wh…
With a view to applying the provisions of the articles 39 bis to 39 bis B the companies or other legal entities concerned are required to attach to each return they submit for the assessment of corpor…
Companies and legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, which, directly or indirectly, in particul…
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