Chapter V: Taxes allocated to the Centre national du cinéma et de l'image animée and collected by it

The penalties mentioned in articles L. 115-19 and L. 115-20 may not be pronounced 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 person liable for payment of the penalty it intends to apply, the reasons for this penalty and the opportunity available to the person concerned to present their observations…

The Centre National du Cinéma et de l’Image Animée’s right of recovery is exercised until 31 December of the third year following the year in respect of which the taxes or contributions became due. The limitation period is interrupted by the filing of the declarations mentioned in articles L. 115-4 and L. 115-11, by sending the rectification proposal mentioned in Article L. 115-17 and by all other interruptive acts under…

In the event of non-payment of taxes or contributions by the legal due date, the accounting officer of the Centre national du cinéma et de l’image animée will notify the taxpayer of a notice of assessment mentioning the amount of duties and increases due in application of the articles L. 115-17 to L. 115-21 and the amount of the increases and interest for late payment mentioned in Article L. 115-24…

Partial payment or failure to pay taxes or contributions within the legal time limit will result in the application of : 1° A surcharge of 5% on the amount of sums for which payment has been deferred or evaded in whole or in part. This surcharge is not due when the late filing of the return is accompanied by full payment of the tax; 2° Late payment interest at a…

Failure to comply with the obligation relating to the declaration procedures mentioned in the third paragraph of article L. 115-4 and the fourth paragraph of Article L. 115-11 leads to the application of an increase of 0.2% to the amount of rights corresponding to declarations filed using another method. The amount of the surcharge may not be less than 60 euros. Failure to comply with the obligation relating to the…

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.