Article D331-1
For the purposes of I of Article 220 sexies of the French General Tax Code, a delegated production company is a production company which, as part of a co-production, takes the initiative and financial…
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Showing 3271–3280 of 51672 articles for “Art. Exception to the prohibition on pactes sur succession future”
For the purposes of I of Article 220 sexies of the French General Tax Code, a delegated production company is a production company which, as part of a co-production, takes the initiative and financial…
For the application of d of 1 of II of article 220 sexies of the General Tax Code, cinematographic or audiovisual works are considered to contribute to the development of French and European cinematog…
Compliance with the creative conditions for cinematographic or audiovisual works belonging to the genres of fiction, documentary and animation provided for in articles D. 331-1 to D. 331-4 is verified…
For the "Contribution to the development of creativity" group, points are allocated as follows: 1° A total of 2 points are allocated to the "Heritage-based creation" sub-group when the video game is i…
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…
For the application of c of 1 of II of article 220 sexies of the French General Tax Code, cinematographic or audiovisual works that meet the following conditions are considered to be produced mainly i…
For the "Contextualisation of violence" group, points for each of the sequences in the game are awarded as follows: 1° The violence is disproportionate and gratuitous: 1 point; 2° The violence is crud…
For the application of a of 1 of II of article 220 sexies of the General Tax Code, cinematographic or audiovisual works that meet the following conditions are considered to have been produced entirely…
For the "Authors and creative collaborators" group, the points, totalling 20, are allocated as follows: 1° Creative director or director: 3 points; 2° Person responsible for designing the mechanics of…
For works belonging to the genre of audiovisual adaptation of shows, the points in the scale are divided between five groups, under the following conditions: I.-A maximum number of 31 points is alloca…
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