Article L. 3232-4 of the Code général des collectivités territoriales sets out the rules for subsidies awarded by the départements to operators of cinemas.
In accordance with 6° of article L. 4211-1 of the Code général des collectivités territoriales, the regions may award subsidies to operators of cinemas under the same conditions and within the same limits as the départements.
The tax credit for expenditure on the production of cinematographic or audiovisual works is governed by articles 220 F and 220 sexies of the General Tax Code.
The tax credit for expenditure on the creation of video games is governed by Articles 220 X and 220 terdecies of the General Tax Code.
The tax credit for expenditure on executive production in France of foreign cinematographic and audiovisual works is governed by Articles 220 Z bis and 220 quaterdecies of the French General Tax Code.
Each year, before 30 September, the Centre national du cinéma et de l’image animée submits to Parliament and the Government a report evaluating the tax credits mentioned in articles L. 331-1, L. 331-3 and L. 331-4 with regard to the objectives they pursue, particularly in terms of their impact on the attractiveness of French territory and the direct and indirect economic spin-offs they generate. In the event of an increase…
The tax reduction granted for cash subscriptions to the capital of companies mentioned in article 238 bis HE of the French General Tax Code is governed by article 199 unvicies of the same code.
The provisions applicable to sociétés de financement des œuvres cinématographiques ou audiovisuelles are set out in articles 238 bis HE to 238 bis HM of the French General Tax Code.
Income tax reductions granted to taxpayers in respect of new productive investments made in the overseas departments, Saint-Barthélemy, Saint-Martin, Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern and Antarctic Territories, in the audiovisual and cinematographic production and broadcasting sectors are governed by Article 199 undecies B of the French General Tax Code.
The deductions from taxable income that companies subject to corporation tax may make in respect of productive investments they make in the departments of Guadeloupe, French Guiana, Martinique, Mayotte and La Réunion, in the audiovisual and film production and broadcasting sectors, or in respect of subscriptions to the capital of regional development companies in overseas departments or companies making the aforementioned investments in the same departments within twelve months of…
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75001, Paris France
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is a Registered Trademark of
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75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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