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Article 916-48 of the French Cinema and Moving Image Code

By way of derogation from articles 721-12 and 721-13, the amount of the sums entered in the automatic account of foreign sales undertakings for 2021 is equal to the average of the sums entered in their account for 2018, 2019 and 2020, without prejudice to the application of the formula provided for in article 721-19. Only the sums calculated corresponding to works for which the foreign sales companies still hold…

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