The rules relating to sociétés de financement de l’industrie cinématographique et audiovisuelle (Sofica) are set out in Articles 46 quindecies A to 46 quindecies F 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 II: Equity financing of cinematographic or audiovisual works | Section 1: Société de financement de l'industrie cinématographique et audiovisuelle (financing company for the film and audiovisual industry) | Article D332-1 of the French Cinema and Moving Image Code
The rules relating to sociétés de financement de l’industrie cinématographique et audiovisuelle (Sofica) are set out in Articles 46 quindecies A to 46 quindecies F of Annex III to the General Tax Code.
Les règles relatives aux sociétés de financement de l’industrie cinématographique et audiovisuelle (Sofica) sont fixées aux articles 46 quindecies A à 46 quindecies F de l’annexe III au code général des impôts.
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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