The sums calculated may under no circumstances be less than the amount that would result from applying a rate of 30% to the total amount of tax paid in respect of the cinema in question.
The sums entered in the automatic cinema exhibition account are invested to finance works and investments contributing to:1° The modernisation of existing cinematographic establishments, in particular by improving the technical conditions of operation or comfort of existing cinemas or by creating new cinemas;2° The creation of new cinematographic establishments located in mainland France and the French overseas departments.
The sums entered in the automatic cinema operating accounts grouped into circuits are invested to finance work and investments contributing to:1° The modernisation of a cinema provided that it is integrated into this circuit;2° The creation of a new cinema intended to be integrated into this circuit.
The works and investments concern :1° The acquisition and installation of projection equipment;2° The technical improvement of projection conditions, including the use of new projection techniques;3° Accessibility for disabled people;4° Technical studies and technical inspection of cinemas;5° The construction, improvement, refurbishment and fitting out of buildings;6° The purchase, replacement and installation of equipment necessary for the continuity of operation or the modernisation of equipment, provided that this equipment is not…
The sums entered in the automatic cinema operating account or in the automatic cinema operating accounts grouped together in circuits are also invested to finance training for staff and volunteers of cinemas, helping to modernise the establishments.
The training courses cover:1° The use, upkeep and maintenance of digital projection equipment;2° Catering for the disabled;3° The use of new tools and methods relating to data processing, electronic communication and digital marketing.
For a request concerning works and investments to be carried out or planned training courses, the final invoices must be submitted within six months of their completion. This deadline may be extended in exceptional circumstances, by decision of the Chairman of the Centre national du cinéma et de l’image animée. If this deadline is not met, the sums allocated must be repaid.
Any request for work already carried out or training already provided is only admissible on condition that the corresponding invoices have been sent to the Centre national du cinéma et de l’image animée within five years of the date on which the work was carried out or the date of the training.
Without prejudice to the application of the provisions of articles 123-4 and 123-5 and the allocation of the advances provided for by the provisions of sub-section 4, the sums allocated in respect of a cinematographic entertainment establishment may not exceed the amount of the sums entered in its automatic cinema operating account.
Advances on the sums calculated may be granted subject to ceilings. The ceilings are calculated by applying a coefficient to the amount of the sums entered in the automatic cinema exhibition account opened in respect of the establishment concerned during the twelve months preceding the allocation of the advance.This coefficient is set according to the amount of the tax provided for in the article L. 115-1 du code du cinéma…
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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