Article L331-3 of the French Cinema and Moving Image Code
November 8, 2023
The tax credit for expenditure on the creation of video games is governed by Articles 220 X and 220 terdecies of the General Tax Code.
The tax credit for expenditure on the creation of video games is governed by Articles 220 X and 220 terdecies of the General Tax Code.
The tax credit for expenditure on executive production in France of foreign cinematographic and audiovisual works is governed by Articles 220 Z bis and 220 quaterdecies of the French General Tax Code.
Each year, before 30 September, the Centre national du cinéma et de l’image animée submits to Parliament and the Government a report evaluating the tax credits mentioned in articles L. 331-1, L. 331-3 and L. 331-4 with regard to the objectives they pursue, particularly in terms of their impact on the attractiveness of French territory and the direct and indirect economic spin-offs they generate. In the event of an increase…
The tax reduction granted for cash subscriptions to the capital of companies mentioned in article 238 bis HE of the French General Tax Code is governed by article 199 unvicies of the same code.
The provisions applicable to sociétés de financement des œuvres cinématographiques ou audiovisuelles are set out in articles 238 bis HE to 238 bis HM of the French General Tax Code.
Income tax reductions granted to taxpayers in respect of new productive investments made in the overseas departments, Saint-Barthélemy, Saint-Martin, Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern and Antarctic Territories, in the audiovisual and cinematographic production and broadcasting sectors are governed by Article 199 undecies B of the French General Tax Code.
The deductions from taxable income that companies subject to corporation tax may make in respect of productive investments they make in the departments of Guadeloupe, French Guiana, Martinique, Mayotte and La Réunion, in the audiovisual and film production and broadcasting sectors, or in respect of subscriptions to the capital of regional development companies in overseas departments or companies making the aforementioned investments in the same departments within twelve months of…
The deductions from taxable income that companies subject to corporation tax may make in respect of profits invested in Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern and Antarctic Territories, as well as in Saint-Barthélemy and Saint-Martin in the audiovisual and cinematographic production and broadcasting sectors or the tax reductions from which they may benefit in respect of these same investments are governed by…
The application of the reduced rate of value added tax to admission rights for screenings during which works of a pornographic nature or inciting to violence are shown is governed by a of 3° of article 279 bis of the General Tax Code. The same provisions govern the application of the reduced rate of value added tax to transfers of rights relating to pornographic films or films inciting violence and…
The application of the reduced rate of value added tax to admission fees for screenings of works of a pornographic nature or inciting to violence broadcast on video is governed by b of 3° of article 279 bis of the General Tax Code. The same provisions apply to the application of the reduced rate of value added tax to transfers of rights relating to pornographic films or films inciting violence…
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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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