Article 222-21 of the French Cinema and Moving Image Code
The amount of the direct allocation is set at 50% of the definitive distribution expenses, up to the ceiling provided for in the paragraph below and subject to the application, where applicable, of the reduction provided for in Article 222-25. This amount is reduced by 25% for cinematographic works that are not in original French or, if at least two different languages are used, in which French or the regional…