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Showing 631–640 of 64611 articles for “Art. al. 5 and D 227-3”
Persons whose business is the publication of videograms intended for private use by the public must visibly display the publisher's reference number allocated to them on each videogram they publish an…
The notification to the Minister responsible for culture is accompanied by a file containing : 1° Identification of the transferring producer and the beneficiary of the planned operation ; 2° A detail…
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…
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…
The provisional approval decision is notified to the video game creation company or, in the event of joint creation, to the video game creation companies. This decision mentions the date of receipt of…
Cinematographic or audiovisual works qualifying for the tax credit belong to the fiction or animation genres. Works belonging to the fiction genre in which at least 15% of the shots, i.e. an average o…
At least once a year, the line producer sends the persons mentioned in article L. 251-9 the various operating accounts it has been given.
The application for provisional approval is submitted by the video game creation company. If the video game is created jointly, it is the responsibility of each game creation company to submit an appl…
The application for provisional approval must be accompanied by the following supporting documents:1° A presentation of the video game, including a synopsis, a document setting out the world, mechanic…
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