Article 211-66 of the French Cinema and Moving Image Code
Without prejudice to the provisions relating to investment and direct allocation, production companies that have an automatic audiovisual production account have the option of investing the sums entered in this account for the preparation of the production of feature-length cinematographic works belonging to the animation genre. This option may only be exercised if the following conditions are met: 1° At least 50% of the cost of the preparatory work is…