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 Code.
Home | French Legislation Articles | French Cinema and Moving Image Code | Regulatory part | Book III: Financing and taxation | Title III: Tax incentives | Chapter I: Tax credits | Section 2: Tax credit for expenditure on the creation of video games | Subsection 3: Eligible start-up costs | Article D331-37 of the French Cinema and Moving Image Code
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 Code.
Les règles relatives aux dépenses ouvrant droit au bénéfice du crédit d’impôt pour dépenses de création de jeux vidéo sont fixées aux articles 46 quater-0 YZG à 46 quater-0 YZI de l’annexe III au code général des impôts.
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75001, Paris France
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