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Article L332-1 of the French Cinema and Moving Image Code

The tax reduction granted for cash subscriptions to the capital of companies mentioned in article 238 bis HE of the French General Tax Code is governed by article 199 unvicies of the same code.

Original in French 🇫🇷
Article L332-1

La réduction d’impôt accordée au titre des souscriptions en numéraire au capital des sociétés mentionnée à l’article 238 bis HE du code général des impôts est régie par l’article 199 unvicies du même code.

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