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Showing 7180 of 60102 articles for Art. Cass. 1ère civ. 5-1-2023 n° 21-13.966 FS-B

French Cinema and Moving Image CodeIn force
Paragraph 1: Purpose and eligibility criteria

Article 212-5

The authors must have previously collaborated on the production of at least one feature film, documentary or animated film that meets the following conditions:1° It must have been released in cinemas…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
C: Criminal penalties

Article 1753 bis B

Any person who contravenes the obligation set out in the second paragraph of Article L. 287 of the Book of Tax Procedures is punishable by the penalties mentioned in article 226-21 of the Penal Code.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 111 bis

When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
b: Withholding tax on interest on savings bonds

Article 1678 bis

1. Interest on savings bonds issued by industrial and commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and eve…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Section 7: Special customs investigation procedures

Article 67 bis-5

If the needs of the customs investigation relating to the investigation and detection of customs offences as provided for in the last paragraph ofArticle 414, the third paragraph ofArticle 414-2 andAr…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Sub-paragraph 2: Production approval

Article 211-59

Sums invested in the production and preparation of feature films are repaid in the following cases:1° When investment approval has been granted but production approval is not requested within the dead…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Tax penalties

Article 1788 B

Failure to present or keep the registers provided for in article 286 quater gives rise to a fine of €750. Omissions or inaccuracies in the information required to appear in these registers give rise t…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Sub-paragraph 2: Production approval

Article 211-53

When, for the production of an audiovisual work, a production company has received financial support for the production and preparation of audiovisual works, it may apply for production approval for t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
C: Temporary exemptions

Article 1395 B bis

I. - Non-built properties classified in the second and sixth categories defined in article 18 of the ministerial instruction of 31 December 1908 and located in the wetlands defined in 1° of I of artic…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 2: Conditions relating to the works

Article 211-5

The conditions laid down in this sub-section are checked when applications for investment approval and production approval are examined.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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