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Showing 21–30 of 28915 articles for “Art. Cons. conc. n° 91-D-42 du 22 Oct 1991”
…domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on movable objects…
…is granted by a legal person or body required to file the declaration provided for in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Article 219 bis, the contrib…
…is never, in any one year, greater than one tenth of the total surface area of the issues published during that year.
…ux articles 1609 novovicies et 1609 tricies are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Cl…
If a person liable for value added tax fails to prove, by producing the attestation or certificate provided for in 3° bis of I of Article 286, that the cash register software or systems that it holds…
The granting of the exceptional aid is subject to the provisions of exempted framework scheme No SA.42681, relating to aid for culture and heritage conservation for the period 2014-2023, adopted on th…
For each production company, the amount of sums entered exceptionally is equivalent to the amount of sums entered in its automatic account which lapsed on 31 December 2021 in application of 1° of arti…
…Article L. 313-7 of the Monetary and Financial Code is subject to the regime defined in articles 39 duodecies et seq. It is considered as a short-term capital gain up to the fraction of the rental pay…
Production companies meet the conditions for eligibility for financial aid, as applicable: 1° To the production of feature-length cinematographic works, provided for by article…
…he Commission des aides à l'innovation en documentaire, the application has been taken over by a production company with which the author(s) has (have) signed an audiovisual production contract.
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