Sub-paragraph 1: Calculation for cinema screenings

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%.