Article 230-1 of the French Cinema and Moving Image Code
To be eligible for cinema exhibition subsidies, operators of cinemas must meet the following conditions for all the cinemas they operate: 1° Be up to date with payment of the tax provided for in the article L. 115-1 du code du cinéma et de l’image animée ; 2° Respect the deadline for sending the declaration of receipts provided for in 3° of article L. 212-32 of the same code.