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Showing 1361–1370 of 66810 articles for “Art. Cass. 2ème civ. 2-7-2020 n°s 19-11.417 and 19-13.636”
They may apply to benefit from the simplified scheme provided for in article 302 septies A, subject to compliance with the conditions, from 1 January of the second year following the year in which the…
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…
The sums entered in the automatic cinema distribution account may be invested with a view to contributing, through the payment of advances, to the financing of the production of long-term cinematograp…
Long-length cinematographic works are made: 1° With the assistance of film studios and laboratories established in France, on the territory of another Member State of the European Union or, when they…
…total amount invested by the production company under the automatic audiovisual production account and under the automatic film production account may not exceed €800,000;3° The combined amount inves…
…on controlling it;c) Not be controlled by a television service publisher or by a publisher of on-demand audiovisual media services or by a person controlling a television service publisher or a publis…
…t can be proven that they were actually paid by the production companies in return for writing work and, for works in the animation genre, graphic design work, carried out by authors who are not also…
…used language; 2° The cinematographic works meet the production conditions, in particular artistic and technical conditions, in a minimum proportion which, unless an exemption is granted by the Presi…
Production companies may submit only one application per calendar year, with the exception of applications for additional investment where an initial investment has been made under the second sentence…
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