Sub-paragraph 3: Calculation for broadcasting on television services

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….