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Showing 2941–2950 of 38878 articles for “Art. al. 9 · Art. R 228-10”
For each distribution company, the amount of the sums entered on an exceptional basis is equivalent to the amount of the sums entered on its automatic account which lapsed on 31 December 2021 pursuant…
For the period between 30 June 2021 and 28 September 2021, the calculation rates are set at :- 138.50% when the amount of revenue generated by feature films is less than or equal to €307,500;- 130.51%…
For the period between 19 May 2021 and 8 June 2021, the rates are set at :- 729.26% when the total revenue from feature films is less than or equal to €307,500;- 285.07% when the total revenue from fe…
In order to receive the aid, distribution companies must submit an electronic form drawn up by the Centre national du cinéma et de l'image animée by 31 August 2021 at the latest.
I. - The amount of selective aid granted in application of articles 223-1, 223-9 and 223-15 for the distribution of cinematographic works other than those mentioned in article 222-7 and article 222-8,…
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
Subject to the provisions of Article 218 bis, the taxable profits of the partners in name, the general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determine…
Public or ministerial officers are obligatorily subject to the controlled declaration regime in respect of profits from their office or position. As regards profits or income from a related or ancilla…
The provisions of articles 109 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joi…
1. The following are deemed to be distributed income: 1° All profits or income that is not placed in reserves or incorporated into capital; 2° All sums or securities made available to members, shareho…
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