Décret n° 2009-700 du 15 juin 2009 modifiant le décret n° 2006-1764 du 23 décembre 2006 pris pour l'application des articles 220 octies et 220 Q du code général des impôts et relatif à l'agrément des productions phonographiques ouvrant droit au crédit d'impôt pour dépenses dans la production d'œuvres phonographiques
| Jurisdiction | France |
| Record Number | JORFTEXT000020750220 |
| ELI | https://www.legifrance.gouv.fr/eli/decret/2009/6/15/2009-700/jo/texte,https://www.legifrance.gouv.fr/eli/decret/2009/6/15/MCCH0908376D/jo/texte |
| Date de publication | 17 juin 2009 |
| Publication au Gazette officiel | JORF n°0138 du 17 juin 2009 |
| Court | Ministère de la culture et de la communication |
| Enactment Date | 15 juin 2009 |
Le Premier ministre,
Sur le rapport de la ministre de la culture et de la communication et de la ministre de l'économie, de l'industrie et de l'emploi,
Vu le code général des impôts, notamment ses articles 220 octies et 220 Q et l'annexe III à ce code ;
Vu la loi n° 2007-1824 du 25 décembre 2007 de finances rectificative pour 2007, notamment son article 51 ;
Vu la loi n° 2008-1425 du 27 décembre 2008 de finances rectificative pour 2009, notamment son article 56 ;
Vu le décret n° 2006-1764 du 23 décembre 2006 pris pour l'application des articles 220 octies et 220 Q du code général des impôts et relatif à l'agrément des productions phonographiques ouvrant droit au crédit d'impôt pour dépenses dans la production d'œuvres phonographiques,
Décrète :
Le décret du 23 décembre 2006 susvisé est modifié ainsi qu'il suit :
1° A l'article 1er, après le mot : « musicaux », sont ajoutés les mots : « (disque numérique polyvalent musical uniquement) » ;
2° Au premier alinéa de l'article 3, les mots : « au moins un mois avant l'engagement des premières dépenses de production » sont remplacés par les mots : « au début des opérations de production ou de développement » ;
3° Aux 5° et 7° de l'article 4, après le mot : « production », sont ajoutés les mots : « ou de développement » ;
4° Au second alinéa de l'article 5, après le mot : « phonographique », sont ajoutés les mots : « ou vidéographique (disque...
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