Article L115-14 of the French Cinema and Moving Image Code
The following contributions are allocated to the Centre national du cinéma et de l’image animée: 1° A contribution payable by film production companies. This contribution is set at 0.58% of receipts, excluding value added tax, from the sale of rights to the exploitation of cinematographic works, in the commercial or non-commercial sector, on all media, in particular film, magnetic, optical, digital and by all electronic communication processes. It is payable…