Section 4: Recovery and control

Failure to comply with the obligations mentioned in Article L. 115-13 entails the application of a fine equal to 10% of the sums not communicated. The fine may not be levied before the expiry of a period of thirty days from notification of the document by which the Centre national du cinéma et de l’image animée has informed the offender of the penalty it proposes to apply, the reasons for…

The conditions under which the Centre national du cinéma et de l’image animée receives from the tax authorities the information necessary for the collection and control of the taxes and contributions mentioned in articles L. 115-1, L. 115-6 and L. 115-14 are mentioned in Article L. 163 of the tax procedures book.