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Article L334-4 of the French Cinema and Moving Image Code

Article 261 G of the General Tax Code governs the application of exemptions from value added tax to admission fees for screenings of cinematographic or videographic works that are pornographic or incite violence. The same article governs the application of exemptions from value added tax to transfers of rights relating to cinematographic works or videographic supports of works of a pornographic nature or inciting to violence mentioned in 3° of…

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Article L411-1 of the French Cinema and Moving Image Code

I. – Agents of the Centre national du cinéma et de l’image animée, commissioned for this purpose and sworn in under conditions determined by decree by the Conseil d’Etat, are responsible for carrying out the necessary checks to verify compliance with the obligations resulting from the provisions of this code, with the exception of Chapters V and VI of Title I of Book I. They are also responsible for investigating…

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Article L411-2 of the French Cinema and Moving Image Code

The sworn agents appointed by the President of the Centre national du cinéma et de l’image animée, approved by the Minister for Culture under the conditions laid down by decree in the Conseil d’Etat, are authorised to : 1° Record infringements of the provisions of Books I, II and III of the Intellectual Property Code, in accordance with the provisions of article L. 331-2 of the same code. 2° Refer…

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Article L412-1 of the French Cinema and Moving Image Code

The agents mentioned in article L. 411-1 have free access to cinemas and to all places where film screenings are open to the public. They may also access premises and facilities for professional use used by persons subject to the obligations arising from this code, with the exception of homes and the part of the premises used as a home by the persons concerned. They may have access to the…

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Article L412-3 of the French Cinema and Moving Image Code

The Chairman of the Centre national du cinéma et de l’image animée may, under conditions determined by decree in the Conseil d’Etat, call upon auditors, chartered accountants or other persons or bodies competent to carry out studies or provide advice in the areas concerned by the control operations. These persons may, where appropriate, be commissioned by the Chairman of the Centre national du cinéma et de l’image animée to accompany…

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Article L412-4 of the French Cinema and Moving Image Code

As part of the search for breaches falling under 1° of Article L. 421-1, with a view to establishing fraud that has improperly allowed the award of financial aid paid under 2° of Article L. 111-2, the prerogatives and resources provided for in articles L. 412-1 to L. 412-3 may be implemented with persons not subject to the obligations resulting from this code when they have a business relationship with…

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