Article D331-12
…1-11 the film or audiovisual work in question meets the conditions laid down in I and II of Article 220 sexies of the General Tax Code and is eligible for the tax credit for the expenses mentioned in…
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Showing 1761–1770 of 7100 articles for “Art. 220 nonies”
…1-11 the film or audiovisual work in question meets the conditions laid down in I and II of Article 220 sexies of the General Tax Code and is eligible for the tax credit for the expenses mentioned in…
…cle D. 331-31 the video game in question meets the conditions laid down in I, II and III of Article 220 terdecies of the General Tax Code and is eligible for the tax credit for the expenditure mention…
The calculation rates are set at :- 220% for the fraction of the box office takings generated by a work of less than or equal to €307,500;- 140% for the fraction of the box office takings generated by…
…he expenditure incurred in France, identifying the eligible expenditure mentioned in III of article 220 quaterdecies of the French General Tax Code; 3° An accounting document showing the final cost of…
…ing management, with the exception of 1° and 2° of article 175, articles 178 to 185, 204 to 208 and 220 to 228 as well as the State's economic and financial control as defined by Decree no. 53-707 of…
…d production company complies with the conditions laid down in the second paragraph of I of Article 220 sexies of the General Tax Code relating to the use of employment contracts mentioned in 3° of Ar…
…ther than cash provided by the delegated production company. The tax credit provided for in article 220 sexies of the General Tax Code calculated for the film concerned is considered to be external fu…
…at are members of a public inter-municipal cooperation body applying the provisions of article 1609 nonies C of the General Tax Code and whose per capita financial potential is lower than the average…
…es collectivités territoriales et des articles 1379,1586,1599 bis, 1609 bis, 1609 quinquies C, 1609 nonies B and 1609 nonies C of this code, local authorities, with the exception of the Ile-de-France…
I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…
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