Article 232-3 of the French Cinema and Moving Image Code
November 7, 2023
Automatic financial aid for the creation and modernisation of cinemas leads to the allocation of investment allowances.
Automatic financial aid for the creation and modernisation of cinemas leads to the allocation of investment allowances.
The sums entered in the automatic cinema exhibition account are calculated by applying rates to the proceeds of the tax provided for in article L. 115-1 du code du cinéma et de l’image animée, weighted by a coefficient set according to the size of the establishment.For the calculation of the sums, the proceeds of the tax collected on the occasion of the performance of programmes in the following genres are…
The calculation rates are set at : – 80% of the amount of the tax, for the annual fraction less than or equal to €8,500;– 70% of the amount of the tax, for the annual fraction exceeding €8,500 and less than or equal to €25,500;– 60% of the amount of the tax, for the annual fraction exceeding €25,500 and less than or equal to €51,000;– 50% of the amount of…
The weighting coefficient is : – 1.06 when the establishment has one, two or more than twelve cinemas;– 1.11 when the establishment has three cinemas;– 1.17 when the establishment has four cinemas;– 1.22 when the establishment has five cinemas;– 1.27 when the establishment has six cinemas;– 1.33 when the establishment has seven to twelve cinemas.
The sums calculated may under no circumstances be less than the amount that would result from applying a rate of 30% to the total amount of tax paid in respect of the cinema in question.
The sums entered in the automatic cinema exhibition account are invested to finance works and investments contributing to:1° The modernisation of existing cinematographic establishments, in particular by improving the technical conditions of operation or comfort of existing cinemas or by creating new cinemas;2° The creation of new cinematographic establishments located in mainland France and the French overseas departments.
The sums entered in the automatic cinema operating accounts grouped into circuits are invested to finance work and investments contributing to:1° The modernisation of a cinema provided that it is integrated into this circuit;2° The creation of a new cinema intended to be integrated into this circuit.
The works and investments concern :1° The acquisition and installation of projection equipment;2° The technical improvement of projection conditions, including the use of new projection techniques;3° Accessibility for disabled people;4° Technical studies and technical inspection of cinemas;5° The construction, improvement, refurbishment and fitting out of buildings;6° The purchase, replacement and installation of equipment necessary for the continuity of operation or the modernisation of equipment, provided that this equipment is not…
The sums entered in the automatic cinema operating account or in the automatic cinema operating accounts grouped together in circuits are also invested to finance training for staff and volunteers of cinemas, helping to modernise the establishments.
The training courses cover:1° The use, upkeep and maintenance of digital projection equipment;2° Catering for the disabled;3° The use of new tools and methods relating to data processing, electronic communication and digital marketing.
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75001, Paris France
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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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