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Article D331-26 of the French Cinema and Moving Image Code

The video games for which the benefit of the tax credit is requested are selected by the committee of experts provided for in section 2 of IV of article 220 terdecies of the General Tax Code, after examining the requests in the light of the conditions provided for in subsection 1. The composition and organisational and operational procedures of the committee of experts are set by joint order of the…

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Article A331-27 of the French Cinema and Moving Image Code

The committee of experts provided for in 2 of IV of Article 220 terdecies of the General Tax Code comprises: 1° The director in charge of multimedia at the Centre national du cinéma et de l’image animée or his representative; 2° The director in charge of financial and legal affairs at the Centre national du cinéma et de l’image animée or his representative; 3° The head of the general economic…

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Article A331-29 of the French Cinema and Moving Image Code

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.

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