The President of the Centre national du cinéma et de l’image animée may grant exemptions from the 50% threshold for public financial aid, up to a maximum of 60%, for difficult or low-budget cinematographic works.A difficult work is a director’s first or second work. A low-budget work is one whose final cost is less than or equal to €1,250,000.
The limit provided for in article 211-21 is raised to 70% for difficult or low-budget cinematographic works that do not benefit from the tax credit for delegated production expenses for cinematographic works provided for inarticle 220 sexies of the General Tax Code.
Automatic financial support for the production and preparation of feature films involves the allocation of investment grants and direct grants.
The amounts representing automatic financial assistance to which production companies are entitled are calculated in accordance with the provisions of this paragraph.
Sums are calculated on the basis of the commercial representation in cinemas of cinematographic works for which production approval has been granted. The calculation is made by applying rates to the proceeds of the tax provided for in article L. 115-1 of the Code du cinéma et de l’image animée for a period of five years from the first commercial performance subject to the provisions relating to the control of…
The calculation rates are set at : – 125% for the fraction of the total box office takings of feature films up to €9,225,000;– 95% for the fraction of the total box office takings of feature films over €9,225,000 and up to €30,750,000;– 10% for the fraction of the total box office takings of feature films over €30,750,000.
Calculation rates are reduced by 10%.
Sums are calculated for the marketing by sale or rental in the form of videograms intended for the private use of the public of cinematographic works for which production approval has been granted. The calculation is made by applying a rate to the amount of turnover declared by the publisher of the cinematographic works in accordance with article 611-12, for a period of six years from the first commercial performance…
Sums are calculated for the broadcast, on television services whose publishers are subject to the tax provided for in article L. 115-6 du code du cinéma et de l’image animée, of cinematographic works for which production approval has been granted. The calculation is carried out by applying a rate to the amount of the sums excluding tax paid by the television service publishers in execution of the broadcasting rights assignment…
For the calculation, production companies declare the distribution of cinematographic works. This declaration includes the following information:1° The registration number of the cinematographic work in the public cinema and audiovisual register;2° The date of the first commercial showing of the cinematographic work in cinemas;3° The date of issue of the production licence;4° The date of broadcast of the cinematographic work and the television service on which this broadcast took place….
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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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