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Article L335-2 of the French Cinema and Moving Image Code

Article 1586 nonies of the French General Tax Code governs the exemption from the business value added levy applicable to operators of cinemas.

Original in French 🇫🇷
Article L335-2

L’exonération de cotisation sur la valeur ajoutée des entreprises, applicable aux exploitants d’établissements de spectacles cinématographiques, est régie par l’article 1586 nonies du code général des impôts.

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