Proceeds from the tax on ticket prices for screenings organised in cinematographic establishments mentioned in article L. 115-1, collected on the occasion of the showing of cinematographic or audiovisual works or documents of a pornographic nature or inciting to violence, are not taken into account when calculating entitlement to automatic aid.
The aforementioned works and documents and the cinemas where they are shown are not eligible for any selective aid.
Cinematographic establishments specialising in the representation of pornographic cinematographic or audiovisual works or documents are not eligible for any automatic or selective aid.
The list of works and documents to which the provisions of this article apply is drawn up by the Minister of Culture when the cinema exhibition permit is issued.
A decree lays down the terms and conditions for the application of this article in order, in particular, to adapt the procedures for granting aid, to define the criteria for the specialisation of cinematographic establishments mentioned in the third paragraph and to determine the conditions under which non-specialised cinematographic establishments in which pornographic cinematographic or audiovisual works or documents are shown lose the benefit of aid in this respect.