French Cinema and Moving Image Code

The application for final approval is submitted by the delegated production company after completion of the cinematographic or audiovisual work. In the case of a delegated co-production, the application is submitted jointly by the two production companies.

The application for final approval must be accompanied by the following supporting documents: 1° An accounting document certified by an auditor indicating the final cost of the cinematographic or audiovisual work, the means of financing it and showing precisely the eligible expenses incurred in France; 2° A list of the names of the creative and production staff actually employed; 3° A copy of the declaration provided for in article L….

The final approval decision is notified to the delegated production company or, in the case of a delegated co-production, to each of the two production companies. This decision states that, in the light of the information and supporting documents mentioned in Article D. 331-14 the cinematographic or audiovisual work in question has met the conditions set out in I and II of Article 220 sexies of the General Tax Code…

For audiovisual works, the date of completion is the date shown on the certificate of acceptance of the final version by a television service publisher.