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…
Exemption from business property tax for operators of cinemas is governed by 3° to 4° of Article 1464 A of the General Tax Code.
Article 1586 nonies of the French General Tax Code governs the exemption from the business value added levy applicable to operators of cinemas.
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.
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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