French Cinema and Moving Image Code

The sums representing the automatic financial aid to which publishers of on-demand audiovisual media services are entitled are calculated by applying rates to the amount of turnover declared by them and taken into account for the determination of corporation tax, in respect of each long-length cinematographic work mentioned in article 612-14.

The calculation rates are set at : – 15% for publishers of on-demand audiovisual media services whose total worldwide turnover excluding tax from the exploitation of cinematographic and audiovisual works on on-demand audiovisual media services is less than €50,000,000 or who belong to a group of companies whose total worldwide turnover excluding tax from such exploitation is less than €50,000,000;– 10% for publishers of on-demand audiovisual media services whose total…

The turnover declared for each cinematographic work refers to the amount, excluding value added tax, of the sums received by the publisher of on-demand audiovisual media services for dematerialised access, in France, to each work concerned, excluding advertising and sponsorship revenue.For subscription on-demand audiovisual media services, the breakdown method used by the publisher to allocate a turnover to each work, which must be justified by the publisher, must in particular…

Publishers of on-demand audiovisual media services must declare their turnover each month and, where applicable, provide any supporting documents at the request of the Centre national du cinéma et de l’image animée.The declaration must be made within three months of the last day of the month in question. After this date, the turnover for the month in question cannot be taken into account for the calculation of automatic financial aid…