Article D261-3
The notification to the Minister responsible for culture is accompanied by a file containing : 1° Identification of the transferring producer and the beneficiary of the planned operation ; 2° A detail…
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Showing 2861–2870 of 9726 articles for “Art. D. 145-34”
The notification to the Minister responsible for culture is accompanied by a file containing : 1° Identification of the transferring producer and the beneficiary of the planned operation ; 2° A detail…
The application for provisional approval is submitted by the delegated production company before filming begins. In the case of a delegated co-production, the application is submitted by each of the t…
For the application of VII of article 220 sexies of the General Tax Code: 1° For cinematographic works: a) A difficult work is a director's first or second work; b) A low-budget work is one whose tota…
Cinematographic or audiovisual works belonging to the animation genre that score at least 36 points, including at least 9 points for the "Dramatic Content" group, are deemed to meet the condition set…
The cinematographic or audiovisual works for which the benefit of the tax credit is requested are selected by the committee of experts provided for in IV of article 220 quaterdecies of the General Tax…
The rules relating to expenditure giving entitlement to the tax credit for video game creation expenditure are set out in Articles 46 quater-0 YZG to 46 quater-0 YZI of Annex III to the General Tax Co…
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…
Points relating to creators and creative collaborators are only awarded if the creators and creative collaborators are either French nationals or nationals of a Member State of the European Union, a S…
For the "Creative Infrastructure" group, a maximum of 31 points are allocated as follows: 1° At least 50% of the costs relating to storyboarding and/or the creation of sets and animation and/or 3D pre…
The production association contracts provided for inarticle 238 bis HG of the General Tax Code are filed with the public film and audiovisual register within fifteen days of their signature by the com…
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