French Cinema and Moving Image CodeIn force
Paragraph 1: Committee of experts
Article A331-28
The Expert Committee may only validly deliberate if at least three of its members are present.
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Showing 2771–2780 of 12278 articles for “Art. US Estate Tax — QDOT”
The Expert Committee may only validly deliberate if at least three of its members are present.
…al work in question has met the conditions set out in I and II of Article 220 sexies of the General Tax Code and is eligible for the tax credit for the expenses mentioned in III of the same article.
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 Committee of Experts may hear any person it considers likely to enlighten its choices. Persons heard in this way do not take part in the deliberations of the Expert Committee and are bound by an o…
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…
…tion of video games set out in 3° and 4° of 1 of III of article 220 terdecies of the French General Tax Code is verified using a points scale. This scale is made up of an "Authors and creative collabo…
…opean Union or another State party to the Agreement on the European Economic Area that has signed a tax treaty with France containing an administrative assistance clause to combat tax evasion or avoid…
…onal du cinéma et de l'image animée or his representative;3° The director in charge of technical industries at the Centre national du cinéma et de l'image animée or his representative;4° The Director…
…hen the video game is adapted from a cinematographic work, an audiovisual work, a literary work, a musical work or a video game whose last version was published more than fifteen years ago; 2° The "Cr…
…executive production company is notified of the provisional approval decision or the decision to refuse provisional approval. The provisional approval decision mentions the date of receipt of the appl…
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