French Cinema and Moving Image Code

Article L. 1246-1 of the Labour Code governs the reciprocal communication by labour inspectors, agents of the Centre national du cinéma et de l’image animée, of regional cultural affairs directorates, of the institution mentioned in article L. 5312-1 of the same code and of the organisation managing the unemployment insurance scheme of all information and documents required to investigate and establish breaches of the provisions of 3° of article L….

Article L. 8271-4 of the Labour Code governs the transmission by the control agents mentioned in article L. 8271-1-2 of the same code to the agents of the Centre national du cinéma et de l’image animée of all information and documents required to assess the rights or performance of obligations that fall within the scope of their powers.

Article L. 102 of the Book of Tax Procedures governs the communication by the Centre national du cinéma et de l’image animée to the tax authorities of all documents relating to the declarations made by the operators of cinematographic entertainment establishments, as well as all information gathered during inspections carried out in these establishments.

The conditions under which the Centre national du cinéma et de l’image animée may receive from the tax authorities all information relating to the revenue generated by the companies subject to its control are set out in article L. 163 of the Book of Tax Procedures.