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Showing 31–40 of 37634 articles for “Art. L. 223-21”
If a subsidiary company leaves the group, the deficit declared by it in respect of a financial year subsequent to its leaving the group does not constitute, for the application of the provisions of ar…
Where the provisions of the tenth paragraph of 5 of article 39, the overall figures, corresponding to each of the categories of expenditure referred to in the said article and which must be the subjec…
To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…
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. 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…
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…
For each cinematographic work making up an annual distribution programme, the distribution company must submit, within fifteen days of its release in cinemas, the supporting documents mentioned in the…
Selective financial aid is awarded for the distribution of cinematographic works aimed at young audiences.
Structural grants are awarded to distribution companies that:1° Regularly distribute new or repertory works. Companies that have distributed at least three cinematographic works during each of the two…
Aid for the distribution of repertory works is awarded for the distribution of cinematographic works for which the distribution expenses mentioned in article…
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