Section IIa: Tax on physical video and online distribution of audiovisual content

I. – A tax on the physical video and online distribution of audiovisual content is due in respect of operations: 1° The sale and rental in France of videograms intended for the private use of the public; 2° The making available to the public in France of services giving access to cinematographic or audiovisual works for a consideration, upon individual request made by an electronic communication process; 3° The making…