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Article L331-1 of the French Cinema and Moving Image Code

The tax credit for expenditure on the production of cinematographic or audiovisual works is governed by articles 220 F and 220 sexies of the General Tax Code.

Original in French 🇫🇷
Article L331-1

Le crédit d’impôt pour dépenses dans la production d’œuvres cinématographiques ou audiovisuelles est régi par les articles 220 F et 220 sexies du code général des impôts.

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