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Article L115-27 of the French Cinema and Moving Image Code

The conditions under which the Centre national du cinéma et de l’image animée receives from the tax authorities the information necessary for the collection and control of the taxes and contributions mentioned in articles L. 115-1, L. 115-6 and L. 115-14 are mentioned in Article L. 163 of the tax procedures book.

Original in French 🇫🇷
Article L115-27

Les conditions dans lesquelles le Centre national du cinéma et de l’image animée reçoit de l’administration des impôts les renseignements nécessaires au recouvrement et au contrôle des taxes et cotisations mentionnées aux articles L. 115-1, L. 115-6 et L. 115-14 sont mentionnées à l’article L. 163 du livre des procédures fiscales.

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