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Showing 211–220 of 611 articles for “Art. 80 quaterdecies”
…France to combat tax fraud and evasion, which meet the following cumulative conditions: a) At least 80% of the assets of these funds, companies or bodies are made up of units or shares received as con…
…ided for in article 234 nonies is equal to 2.5% of the base defined in articles 234 duodecies à 234 quaterdecies.
The tax credit defined in Article 220 quaterdecies is deducted in full from the corporation tax due by the executive production company in respect of the financial year during which the expenses defin…
…n France of foreign cinematographic and audiovisual works is governed by Articles 220 Z bis and 220 quaterdecies of the French General Tax Code.
…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…
…aid for the production of a given short-lived cinematographic or audiovisual work may not:1° Exceed 80% of the final production cost of this work and, in the case of an international co-production, 80…
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