Article D331-37
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…
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Showing 5941–5950 of 56760 articles for “Art. n°² 96-17.280 and 97-13.423”
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…
…s set out in this paragraph, each made up of a "Dramatic content" group, a "Nationality of creators and creative collaborators" group and a "Creative infrastructure" group.
Points relating to creators and creative collaborators are only awarded if the creators and creative collaborators are either French nationals or nationals of a Member State of the European Union, a S…
…ximum of 31 points are allocated as follows: 1° At least 50% of the costs relating to storyboarding and/or the creation of sets and animation and/or 3D previsualisation are paid for by service provide…
The Expert Committee may only validly deliberate if at least three of its members are present.
…contracts provided for inarticle 238 bis HG of the General Tax Code are filed with the public film and audiovisual register within fifteen days of their signature by the companies mentioned in articl…
…int-Barthélemy, Saint-Martin, Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern and Antarctic Territories are set out in Article 170 deci…
…d mainly in France:1° Cinematographic or audiovisual works belonging to the genre of fiction filmed and subject to image processing and post-production work, mainly in France.Exemptions to the conditi…
…ust be accompanied by the following supporting documents: 1° An estimate detailing production costs and individualising costs in France; 2° A provisional financing plan; 3° A list of the names of pros…
…examining the requests in the light of the conditions provided for in subsection 1. The composition and organisational and operational procedures of the committee of experts are set by joint order of…
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