Article D331-47
…e "Dramatic Content" group, are deemed to meet the condition set out in b of 1 of II of article 220 quaterdecies of the French General Tax Code.
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Showing 461–470 of 1195 articles for “Art. 39 quaterdecies”
…e "Dramatic Content" group, are deemed to meet the condition set out in b of 1 of II of article 220 quaterdecies of the French General Tax Code.
Compliance with the condition set out in b of 1 of II of article 220 quaterdecies of the General Tax Code is verified using the points scales set out in this paragraph, each made up of a "Dramatic con…
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
…east two of its sub-groups, are deemed to meet the condition set out in b of 1 of II of article 220 quaterdecies of the French General Tax Code.
…tax credit is requested are selected by the committee of experts provided for in IV of article 220 quaterdecies of the General Tax Code, after examination of the requests in the light of the conditio…
…entioned in the last paragraph of article 80, to I and II of Article 80 bis, in the I of Article 80 quaterdecies and Articles 80 quindecies, to 2° of b quinquies of 5 of Article 158 and to Article 163…
The executive production company eligible for the tax credit provided for in article 220 quaterdecies of the French General Tax Code is the one responsible, under a contract entered into with a produc…
…tographic or audiovisual work in question has met the conditions set out in I and II of article 220 quaterdecies of the French General Tax Code and is eligible for the tax credit for the expenses ment…
…he benefit mentioned in I of article 80 bis, as well as on the benefit mentioned in I of article 80 quaterdecies when the latter is subject to income tax according to the rules of common law for salar…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
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