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Article L115-19 of the French Cinema and Moving Image Code

Fees recalled in the cases mentioned in articles L. 115-17 and L. 115-18 are subject to a surcharge of 10%.

The rate of the increase is raised to 40% in the event of failure to file the declaration within the time limits specified in articles L. 115-4 and L. 115-11 where the person liable for payment has not rectified the situation within thirty days of receiving formal notice.

Original in French 🇫🇷
Article L115-19

Les droits rappelés dans les cas mentionnés aux articles L. 115-17 et L. 115-18 sont assortis d’une majoration de 10 %.

Le taux de la majoration est porté à 40 % en cas de défaut de dépôt de la déclaration dans les délais mentionnés aux articles L. 115-4 et L. 115-11 lorsque le redevable n’a pas régularisé sa situation dans les trente jours suivant la réception de la mise en demeure.

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