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Showing 5131–5140 of 14416 articles for “Art. 6e et 5e ch.”
…been deferred or evaded in whole or in part. This surcharge is not due when the late filing of the return is accompanied by full payment of the tax;2° Late payment interest at a rate of 0.40% per mont…
…case, it must be accompanied by a full translation or a summary written in French under conditions determined by decree. The Centre national du cinéma et de l'image animée ensures that the document su…
…ing on a self-governing basis, authorisation is granted to the natural person designated by the competent authority.The authorisation is personal and non-transferable. It may not be granted to persons…
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A decree in the Conseil d'Etat shall set out the terms and conditions for the application of this paragraph.
…vide for the payment by the establishment to the group or to the lead company of the agreement, in return for the services provided, of a programming fee that takes into account the resources of the e…
…d for in 1° and 2° of article L. 212-23 is issued by the President of the Centre national du cinéma et de l'image animée on the basis of the compliance of programming commitments with the purpose defi…
Taxpayers pay the tax to the accounting agent of the Centre national du cinéma et de l'image animée in monthly or quarterly instalments according to the frequency of their value added tax return. Thes…
The following contributions are allocated to the Centre national du cinéma et de l'image animée: 1° A contribution payable by film production companies. This contribution is set at 0.58% of receipts,…
The conditions under which the Centre national du cinéma et de l'image animée receives from the tax authorities the information necessary for the collection and control of the taxes and contributions…
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