French Business Law - French Legislation

Article D331-25-1 of the French Cinema and Moving Image Code

November 8, 2023

For the “Contextualisation of violence” group, points for each of the sequences in the game are awarded as follows: 1° The violence is disproportionate and gratuitous: 1 point; 2° The violence is crude and detailed in a visually realistic environment: 1 point; 3° If the sequence contains violence meeting the previous two criteria, the violence in this sequence is quantitatively accentuated: 1 point; 4° The violence cannot be circumvented: 1…

Article D331-26 of the French Cinema and Moving Image Code

November 8, 2023

The video games for which the benefit of the tax credit is requested are selected by the committee of experts provided for in section 2 of IV of article 220 terdecies of the General Tax Code, after examining the requests in the light of the conditions provided for in subsection 1. The composition and organisational and operational procedures of the committee of experts are set by joint order of the…

Article A331-27 of the French Cinema and Moving Image Code

November 8, 2023

The committee of experts provided for in 2 of IV of Article 220 terdecies of the General Tax Code comprises: 1° The director in charge of multimedia at the Centre national du cinéma et de l’image animée or his representative; 2° The director in charge of financial and legal affairs at the Centre national du cinéma et de l’image animée or his representative; 3° The head of the general economic…

Article A331-28 of the French Cinema and Moving Image Code

November 8, 2023

The Expert Committee may only validly deliberate if at least three of its members are present.

Article A331-29 of the French Cinema and Moving Image Code

November 8, 2023

The Committee of Experts may hear any person it considers likely to enlighten its choices. Persons heard in this way do not take part in the deliberations of the Expert Committee and are bound by an obligation of confidentiality regarding the content of the information of which they are aware.

Article D331-30 of the French Cinema and Moving Image Code

November 8, 2023

The application for provisional approval is submitted by the video game creation company. If the video game is created jointly, it is the responsibility of each game creation company to submit an application for approval in order to benefit from the tax credit for the expenditure it plans to incur to create the game.

Article D331-31 of the French Cinema and Moving Image Code

November 8, 2023

The application for provisional approval must be accompanied by the following supporting documents: 1° A presentation of the video game, including a synopsis, a document setting out the world, mechanics and main graphic elements of the video game and, where appropriate, a model or technical demonstration of the video game; 2° A fact sheet presenting the video game creation company, together with a copy of the company’s most recent articles…

Article D331-32 of the French Cinema and Moving Image Code

November 8, 2023

The provisional approval decision is notified to the video game creation company or, in the event of joint creation, to the video game creation companies. This decision mentions the date of receipt of the application by the Centre national du cinéma et de l’image animée and states that, in the light of the information and supporting documents mentioned in Article D. 331-31 the video game in question meets the conditions…

Article D331-33 of the French Cinema and Moving Image Code

November 8, 2023

The application for final approval is submitted by the video game creation company once the video game has been completed. If the video game is created jointly, it is the responsibility of each game creation company to submit an application for approval in order to benefit from the tax credit for the expenditure it has incurred in creating the game.

Article D331-34 of the French Cinema and Moving Image Code

November 8, 2023

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 video game, the means of financing it and showing precisely the eligible expenditure incurred in France, in another Member State of the European Union, or in another State party to the Agreement on the European Economic Area that has signed a tax treaty…

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Regulatory part

Article D331-25-1 of the French Cinema and Moving Image Code

Article D331-26 of the French Cinema and Moving Image Code

Article A331-27 of the French Cinema and Moving Image Code

Article A331-28 of the French Cinema and Moving Image Code

Article A331-29 of the French Cinema and Moving Image Code

Article D331-30 of the French Cinema and Moving Image Code

Article D331-31 of the French Cinema and Moving Image Code

Article D331-32 of the French Cinema and Moving Image Code

Article D331-33 of the French Cinema and Moving Image Code

Article D331-34 of the French Cinema and Moving Image Code

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Regulatory part

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