The conditions for the classification of cinematographic establishments as art house establishments are those laid down for the allocation of financial aid to these establishments by the Centre national du cinéma et de l’image animée on the basis of such classification.
For the purposes of I of Article 220 sexies of the French General Tax Code, a delegated production company is a production company which, as part of a co-production, takes the initiative and financial, technical and artistic responsibility for the production of a work and guarantees its successful completion. For the same work, the status of delegated production company may only be granted to a maximum of two production companies,…
For the application of a of 1 of II of article 220 sexies of the General Tax Code, cinematographic or audiovisual works that meet the following conditions are considered to have been produced entirely or mainly in French or in a regional language used in France: 1° Cinematographic or audiovisual works belonging to the genre of fiction shot entirely or mainly in the original version in French or in a…
For the application of c of 1 of II of article 220 sexies of the French General Tax Code, cinematographic or audiovisual works that meet the following conditions are considered to be produced mainly in France: 1° Cinematographic or audiovisual works belonging to the genre of fiction filmed and subject to image processing and post-production work, mainly in France.Exemptions to the condition that the filming must be mainly located in…
For the application of d of 1 of II of article 220 sexies of the General Tax Code, cinematographic or audiovisual works are considered to contribute to the development of French and European cinematographic and audiovisual creation and to its diversity if, significantly, taking into account the genre to which they belong and the conditions of their production, they are likely to promote talent and to stimulate and consolidate the…
Compliance with the creative conditions for cinematographic or audiovisual works belonging to the genres of fiction, documentary and animation provided for in articles D. 331-1 to D. 331-4 is verified by means of a points scale set by decision taken in application of 3° of article R. 112-4. Compliance with the conditions of creation for works belonging to the genre of audiovisual adaptation of shows is verified using the points…
For works belonging to the genre of audiovisual adaptation of shows, the points in the scale are divided between five groups, under the following conditions: I.-A maximum number of 31 points is allocated to the “Conditions of creation of the adaptation of the show” group, divided between the following three sub-groups: 1° “Authors” sub-group: a) The “Authors” sub-group is awarded a maximum of 15 points, divided between the following positions:…
The cinematographic or audiovisual work projects for which the tax credit is requested are selected by the committee of experts provided for in IV of article 220 sexies of the General Tax Code, after examining the applications, particularly with regard to the creation conditions for the works mentioned in sub-section 1. The composition and organisational and operational procedures of the committee of experts are laid down by order of the…
The committee of experts provided for in IV of article 220 sexies of the French General Tax Code comprises: 1° The director in charge of cinema at the Centre national du cinéma et de l’image animée or his representative; 2° The director in charge of audiovisual at the Centre national du cinéma et de l’image animée or his representative; 3° The director in charge of financial and legal affairs at…
The Expert Committee may only validly deliberate if at least three of its members are present.
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75001, Paris France
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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