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Article L115-5 of the French Cinema and Moving Image Code

Taxpayers pay the amount of the tax to the accounting agent of the Centre national du cinéma et de l’image animée when they submit their tax return.

Original in French 🇫🇷
Article L115-5

Les redevables acquittent auprès de l’agent comptable du Centre national du cinéma et de l’image animée le montant de la taxe lors du dépôt de leur déclaration.

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