Legislative part

The declarations provided for in articles L. 115-4, L. 115-11 and L. 115-15 are controlled by the agents of the Centre national du cinéma et de l’image animée, authorised for this purpose by the president of this establishment, as in the case of turnover taxes. The obligation of professional secrecy, as defined in articles 226-13 and 226-14 of the French Criminal Code, applies to all persons called upon to intervene…

When the agents mentioned in Article L. 115-16 find that there is a shortfall, inaccuracy, omission or concealment in the information used as a basis for calculating the taxes or contributions, they send the taxpayer a proposal for rectification, giving reasons so that the taxpayer can make his or her observations known or accept the proposal. This proposal states the amount of duties evaded and the related penalties. It specifies,…

Where the taxpayer has not filed his declaration within the time limits mentioned in articles L. 115-4 and L. 115-11 and has not regularised its situation within thirty days of receiving formal notice, served by registered post, to produce it within this period, the agents mentioned in Article L. 115-16 may automatically determine the tax base on the basis of the taxpayer’s own data or, failing this, by reference to…

Fees recalled in the cases mentioned in articles L. 115-17 and L. 115-18 are subject to a surcharge of 10%. The rate of the increase is raised to 40% in the event of failure to file the declaration within the time limits specified in articles L. 115-4 and L. 115-11 where the person liable for payment has not rectified the situation within thirty days of receiving formal notice.

Failure to lodge the declaration within the time limits specified in articles L. 115-4 and L. 115-11 entails the application of an increase of : 1° 10% if no formal notice is served or if the return is filed within thirty days of receipt of a formal notice, served by registered post, to file the return within that period ; 2° 40% where the declaration has not been filed within…

The penalties mentioned in articles L. 115-19 and L. 115-20 may not be pronounced before the expiry of a period of thirty days from notification of the document by which the Centre national du cinéma et de l’image animée has informed the person liable for payment of the penalty it intends to apply, the reasons for this penalty and the opportunity available to the person concerned to present their observations…

The Centre National du Cinéma et de l’Image Animée’s right of recovery is exercised until 31 December of the third year following the year in respect of which the taxes or contributions became due. The limitation period is interrupted by the filing of the declarations mentioned in articles L. 115-4 and L. 115-11, by sending the rectification proposal mentioned in Article L. 115-17 and by all other interruptive acts under…