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Article 232-7 of the French Cinema and Moving Image Code

The sums calculated may under no circumstances be less than the amount that would result from applying a rate of 30% to the total amount of tax paid in respect of the cinema in question.

Original in French 🇫🇷
Article 232-7


Les sommes calculées ne peuvent en aucun cas être inférieures au montant qui résulterait de l’application d’un taux de 30 % au montant total de la taxe acquittée au titre de l’établissement de spectacles cinématographiques concerné.

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