Article D331-62 of the French Cinema and Moving Image Code
The final approval decision or the decision refusing final approval is notified to the executive production company. The final approval decision states that, in the light of the information and supporting documents mentioned in Article D. 331-61 the cinematographic or audiovisual work in question has met the conditions set out in I and II of article 220 quaterdecies of the French General Tax Code and is eligible for the tax…