Book III: Financing and taxation

The cinematographic or audiovisual work projects for which the tax credit is requested are selected by the committee of experts provided for in IV of article 220 sexies of the General Tax Code, after examining the applications, particularly with regard to the creation conditions for the works mentioned in sub-section 1. The composition and organisational and operational procedures of the committee of experts are laid down by order of the…

The committee of experts provided for in IV of article 220 sexies of the French General Tax Code comprises: 1° The director in charge of cinema at the Centre national du cinéma et de l’image animée or his representative; 2° The director in charge of audiovisual at the Centre national du cinéma et de l’image animée or his representative; 3° The director in charge of financial and legal affairs at…

The Expert Committee may only validly deliberate if at least three of its members are present.

The Committee of Experts may hear any person it considers likely to enlighten its choices. Persons heard in this way do not take part in the deliberations of the Expert Committee and are bound by an obligation of confidentiality regarding the content of the information of which they are aware.