Article D331-19
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…
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Showing 3621–3630 of 64611 articles for “Art. al. 5 and D 227-3”
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…
The line producer has three months from receipt of the draft audit report provided for in article L. 251-4 to submit its written observations to the Centre national du cinéma et de l'image animée.
The distributor or, in the case provided for in article L. 251-10, the line producer has three months from receipt of the draft audit report provided for in article L. 251-11 to submit its written obs…
For the "Authors and creative collaborators" group, the points, totalling 20, are allocated as follows: 1° Creative director or director: 3 points; 2° Person responsible for designing the mechanics of…
For the "Dramatic content" group, a maximum of 18 points are allocated as follows: 1° The "Locations" sub-group is awarded a maximum of 7 points, distributed as follows: a) Alternatively:when a relati…
For the "Nationality of creators and creative collaborators" group, a maximum of 23 points are allocated as follows: 1° One of the authors from the following list: director, scriptwriter: 2 points; 2°…
Financial assistance from the Centre national du cinéma et de l'image animée may not be granted for or in respect of cinematographic, audiovisual or multimedia works or documents of a pornographic nat…
The cinematographic or audiovisual work projects for which the tax credit is requested are selected by the committee of experts provided for in IV of article 220 sexies of the General Tax Code, after…
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…
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…
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