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Article D331-40 of the French Cinema and Moving Image Code

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 content” group, a “Nationality of creators and creative collaborators” group and a “Creative infrastructure” group.

Original in French 🇫🇷
Article D331-40

Le respect de la condition prévue au b du 1 du II de l’article 220 quaterdecies du code général des impôts est vérifié au moyen des barèmes de points prévus au présent paragraphe, composés chacun d’un groupe ” Contenu dramatique “, d’un groupe ” Nationalité des créateurs et collaborateurs de création ” et d’un groupe ” Infrastructures de création “.

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