Section 2: Tax on television service publishers and distributors

A tax is payable by any television service publisher, within the meaning of article 2 of law no. 86-1067 of 30 September 1986 on freedom of communication, who is established in France and who, during the previous calendar year, programmed one or more audiovisual or cinematographic works eligible for financial assistance from the Centre national du cinéma et de l’image animée, and by any television service distributor, within the meaning…

The tax is based on the amount excluding value added tax: 1° For television service publishers, in respect of each of the television services published and their related activities: a) The sums paid by advertisers and sponsors, for the broadcasting of their advertising and sponsorship messages including on catch-up television services, to the taxpayers concerned. The sums paid by a person mentioned in the third paragraph of article L. 115-6…

The tax is payable upon receipt of the proceeds of public resources and payment of the other sums mentioned in 1° of Article L. 115-7 for television service publishers and, for service distributors, by collecting the proceeds from subscriptions and other sums mentioned in 2° of this article.

The tax is calculated as follows 1° For publishers of television services, the tax is calculated by applying a rate of 5.15% to the amount of annual payments and receipts, excluding value added tax, relating to each service. The cumulative amount of the sums mentioned in a of 1° of article L. 115-7, with the exception of those relating to catch-up television services, and the sums mentioned in b of…

Taxpayers pay the tax to the accounting agent of the Centre national du cinéma et de l’image animée in monthly or quarterly instalments according to the frequency of their value added tax return. These monthly or quarterly instalments are at least equal, respectively, to one twelfth or one quarter of the amount of tax due for the previous calendar year. Taxpayers who consider that the instalments already paid for the…

Each year, for each service publisher or distributor, taxpayers complete a declaration in accordance with the model approved by the Centre national du cinéma et de l’image animée. The declaration is submitted to the Centre national du cinéma et de l’image animée in a single copy within the same deadlines as those applicable to the value added tax declaration for the month of March or the first quarter of the…

In the event of definitive cessation of the activity of publishing or distributing television services: 1° The tax due in respect of the previous year is declared and liquidated under the conditions and within the deadlines mentioned in articles L. 115-10 et L. 115-11; 2° The tax due in respect of the current year on the amount of payments and receipts made prior to the date of cessation of activity…

Proceeds from the tax are allocated to the Centre national du cinéma et de l’image animée.