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 3361–3370 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
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…
Compliance with the creative conditions for cinematographic or audiovisual works belonging to the genres of fiction, documentary and animation provided for in articles D. 331-1 to D. 331-4 is verified…
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…
For works belonging to the genre of audiovisual adaptation of shows, the points in the scale are divided between five groups, under the following conditions: I.-A maximum number of 31 points is alloca…
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 provisions of the articles mentioned in the left-hand column of the following table shall apply in New Caledonia, in the wording indicated in the right-hand column of the same table:Applicable art…
I. -Subject to the adaptations provided for in II, the provisions of the articles mentioned in the left-hand column of the table below shall apply in New Caledonia, in the wording indicated in the rig…
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