Chapter IV: Value added tax

The application of the reduced rate of value added tax to admission rights for screenings during which works of a pornographic nature or inciting to violence are shown is governed by a of 3° of article 279 bis of the General Tax Code. The same provisions govern the application of the reduced rate of value added tax to transfers of rights relating to pornographic films or films inciting violence and…

The application of the reduced rate of value added tax to admission fees for screenings of works of a pornographic nature or inciting to violence broadcast on video is governed by b of 3° of article 279 bis of the General Tax Code. The same provisions apply to the application of the reduced rate of value added tax to transfers of rights relating to pornographic films or films inciting violence…

Article 261 G of the General Tax Code governs the application of exemptions from value added tax to admission fees for screenings of cinematographic or videographic works that are pornographic or incite violence. The same article governs the application of exemptions from value added tax to transfers of rights relating to cinematographic works or videographic supports of works of a pornographic nature or inciting to violence mentioned in 3° of…