Article 810-1 of the French Cinema and Moving Image Code

The rates or coefficients used to calculate the investment allowances referred to in articles 211-26, 211-28, 211-29, 222-4, 232-6 and 232-7, as well as the rates used to calculate and the ceilings for the direct allowances referred to in articles 211-75, 211-82, 211-85, 222-15 and 411-19, are subject to a reduction of 5.29%.

Original in French 🇫🇷

Article 810-1

Font l’objet d’un abattement de 5,29 %, les taux ou les coefficients servant au calcul des allocations d’investissement mentionnés aux articles 211-26, 211-28, 211-29, 222-4, 232-6 et 232-7, ainsi que les taux servant au calcul et les plafonds des allocations directes mentionnés aux articles 211-75, 211-82, 211-85, 222-15 et 411-19.