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Article D336-2 of the French Cinema and Moving Image Code

The rules relating to the increase in tax on videogram sales and rentals for certain works are set out in articles 331 M bis and 331 M ter of Annex III to the General Tax Code.

Original in French 🇫🇷
Article D336-2

Les règles relatives à la majoration de la taxe sur les ventes et locations de vidéogrammes pour certaines œuvres sont fixées aux articles 331 M bis et 331 M ter de l’annexe III au code général des impôts.

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