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Article L336-1 of the French Cinema and Moving Image Code

Article 39 sexies of the French General Tax Code sets out the procedures for taking into account the financial support provided by the Centre national du cinéma et de l’image animée (CNCCA) to cinema exhibitors and technical industries when determining taxable profits.

Original in French 🇫🇷
Article L336-1

Les modalités selon lesquelles sont prises en compte les aides financières du Centre national du cinéma et de l’image animée aux exploitants d’établissements de spectacles cinématographiques et aux industries techniques pour la détermination du bénéfice imposable sont mentionnées à l’article 39 sexies du code général des impôts.

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