Article D331-4
For the application of d of 1 of II of article 220 sexies of the General Tax Code, cinematographic or audiovisual works are considered to contribute to the development of French and European cinematog…
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Showing 3081–3090 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
For the application of d of 1 of II of article 220 sexies of the General Tax Code, cinematographic or audiovisual works are considered to contribute to the development of French and European cinematog…
…ditions of creation for works belonging to the genre of audiovisual adaptation of shows is verified using the points scale provided for in article D. 331-5-1. To be considered as having been produced…
For the application of 1° of 1 of III of Article 220 terdecies of the French General Tax Code, the cost of developing a video game is understood to be all the expenditure incurred by the video game cr…
For the application of c of 1 of II of article 220 sexies of the French General Tax Code, cinematographic or audiovisual works that meet the following conditions are considered to be produced mainly i…
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 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…
…if at least 50% of them meet the conditions set out in b); d) Any point for a position that is not used for justified artistic or technical reasons is deemed to have been obtained. 2° "Audiovisual pr…
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 issuer and recipient of the invoice; 3° The unique number based on a chronological and continuous sequence established by the issuer of the invoice; the numbering may be established under these c…
…the issuer and recipient of the invoice; 3° The unique number based on a chronological and continuous sequence established by the issuer of the invoice; the numbering may be established under these c…
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