Article 302 septies B
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
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Showing 131–140 of 65497 articles for “Art. s. L 430-6 and L 430-7”
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
The simplified scheme for declaring turnover taxes is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a prof…
Publishers of on-demand audiovisual media services and rights-holding companies ensure that cinematographic works are made available to the public in compliance with the provisions of articles…
Audiovisual works produced under the conditions laid down in Chapter I of Title I of Book III which meet one of the following two conditions are eligible for support for the promotion of audiovisual w…
Videogram publishers ensure the exploitation of cinematographic works in the form of videograms intended for the private use of the public in compliance with the provisions of articles…
Direct grants are awarded to help cover the following production costs, corresponding to work carried out in France by companies established in France:1° Digital visual effects costs;2° Costs relating…
The following are eligible for aid to promote cinematographic works abroad:1° Long-length cinematographic works for which investment approval has been granted at the time the application is submitted,…
The total amount of financial aid granted in application of this chapter may not:1° Exceed 50% of the final cost of the work and, in the case of an international co-production, 50% of the French parti…
Complementary aid is granted and its amount determined taking into consideration the production budget of the work and its means of financing, as well as the appropriateness of the production expenses…
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