The tax is calculated by applying a rate of 10.72% to the price of tickets for screenings organised by operators of cinematographic entertainment establishments.
This rate is multiplied by 1.5 in the event of the showing of cinematographic or audiovisual works or documents of a pornographic nature or inciting to violence appearing on the list mentioned in the fourth paragraph of Article L. 311-2.
La taxe est calculée en appliquant sur le prix des entrées aux séances organisées par les exploitants d’établissements de spectacles cinématographiques un taux de 10,72 %.
Ce taux est multiplié par 1,5 en cas de représentation d’œuvres ou de documents cinématographiques ou audiovisuels à caractère pornographique ou d’incitation à la violence figurant sur la liste mentionnée au quatrième alinéa de l’article L. 311-2.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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