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Showing 1781–1790 of 62861 articles for “Art. R 221-44 and D 221-46”
Cinematographic or audiovisual works belonging to the animation genre that score at least 36 points, including at least 9 points for the "Dramatic Content" group, are deemed to meet the condition set…
The cinematographic or audiovisual works for which the benefit of the tax credit is requested are selected by the committee of experts provided for in IV of article 220 quaterdecies of the General Tax…
The final approval decision or the decision refusing final approval is notified to the executive production company. The final approval decision states that, in the light of the information and suppor…
When the operator of a cinema that has opted for the specialisation provided for in…
The provisional approval decision is notified to the delegated production company or, in the case of a delegated co-production, to each of the two production companies. This decision mentions the date…
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 video game, the means o…
The rules relating to expenditure giving entitlement to the tax credit for video game creation expenditure are set out in Articles 46 quater-0 YZG to 46 quater-0 YZI of Annex III to the General Tax Co…
Compliance with the condition set out in b of 1 of II of article 220 quaterdecies of the General Tax Code is verified using the points scales set out in this paragraph, each made up of a "Dramatic con…
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…
For the "Creative Infrastructure" group, a maximum of 31 points are allocated as follows: 1° At least 50% of the costs relating to storyboarding and/or the creation of sets and animation and/or 3D pre…
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