Article D212-78 of the French Cinema and Moving Image Code
Ticket manufacturers, importers or merchants declare their deliveries of printed tickets, specifying:1° The names and addresses of the cinematographic establishments to which they are sent;2° The number of tickets delivered, by category of seats, as well as the ticket numbers.These declarations are sent by the above-mentioned persons to the Centre national du cinéma et de l’image animée and to their tax department within eight days of delivery.Operators of cinemas who…