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Article D331-18 of the French Cinema and Moving Image Code

The rules relating to expenditure giving entitlement to the tax credit for expenditure on delegated production of cinematographic or audiovisual works are set out in Articles 46 quater-0 YL to 46 quater-0 YR of Annex III to the General Tax Code.

Original in French 🇫🇷
Article D331-18

Les règles relatives aux dépenses ouvrant droit au bénéfice du crédit d’impôt pour dépenses de production déléguée d’œuvres cinématographiques ou audiovisuelles sont fixées aux articles 46 quater-0 YL à 46 quater-0 YR de l’annexe III au code général des impôts.

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