Article 211-23 of the French Cinema and Moving Image Code
November 8, 2023
Automatic financial support for the production and preparation of feature films involves the allocation of investment grants and direct grants.
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….
Sums are calculated on the basis of the exploitation abroad of the works mentioned in article 721-6 for which production approval has been granted. The calculation is made, each year, by applying a rate to the total amount of the sums entered in the automatic foreign promotion account of the foreign sales company, once the sums calculated due to theatrical representation in cinemas in the countries and territories mentioned on…
The rate of calculation is set at 66% of the amount of the sums definitively entered in the automatic foreign promotion account of the foreign sales company.
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PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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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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