Book II: SUPPORT FOR CINEMA CREATION AND THEATRE DISTRIBUTION

The sums entered in the automatic cinema exhibition account are calculated by applying rates to the proceeds of the tax provided for in article L. 115-1 du code du cinéma et de l’image animée, weighted by a coefficient set according to the size of the establishment.For the calculation of the sums, the proceeds of the tax collected on the occasion of the performance of programmes in the following genres are…

The calculation rates are set at : – 80% of the amount of the tax, for the annual fraction less than or equal to €8,500;– 70% of the amount of the tax, for the annual fraction exceeding €8,500 and less than or equal to €25,500;– 60% of the amount of the tax, for the annual fraction exceeding €25,500 and less than or equal to €51,000;– 50% of the amount of…

The weighting coefficient is : – 1.06 when the establishment has one, two or more than twelve cinemas;– 1.11 when the establishment has three cinemas;– 1.17 when the establishment has four cinemas;– 1.22 when the establishment has five cinemas;– 1.27 when the establishment has six cinemas;– 1.33 when the establishment has seven to twelve cinemas.