The rules relating to the increase in tax on videogram sales and rentals for certain works are set out in articles 331 M bis and 331 M ter 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 VI: Miscellaneous provisions | Section 2: Tax on sales and rentals of videograms | Article D336-2 of the French Cinema and Moving Image Code
The rules relating to the increase in tax on videogram sales and rentals for certain works are set out in articles 331 M bis and 331 M ter of Annex III to the General Tax Code.
Les règles relatives à la majoration de la taxe sur les ventes et locations de vidéogrammes pour certaines œuvres sont fixées aux articles 331 M bis et 331 M ter de l’annexe III au code général des impôts.
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is a Registered Trademark of
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75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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