Title III: Tax incentives

The cinematographic or audiovisual works for which the benefit of the tax credit is requested are selected by the committee of experts provided for in IV of article 220 quaterdecies of the General Tax Code, after examination of the requests in the light of the conditions provided for in I and II of the same article. The composition and organisational and operational procedures of the committee of experts are set…

The committee of experts 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 technical industries at the Centre national du cinéma et de l’image animée or his representative;4° The Director in charge of European…

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

Applications for approval are presented to the committee of experts by one or more representatives of the association known as the “Commission nationale du film France”, who may not take part in the committee of experts’ vote.

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.