The production company declares to the Centre national du cinéma et de l'image animée pursuant to Article 311-55 the expenditure it has incurred no later than 31 January of the year following the year of notification. <Where the production company has not made the declaration by the deadline, the amount that should have been incurred is deducted from the sums entered in the automatic audiovisual production account for the year following the year of notification.
Where the amount declared is less than the amount that should have been committed, the difference between these two amounts is deducted from the sums entered in the automatic audiovisual production account in the year following the year of notification.
However, by derogation granted by the President of the Centre national du cinéma et de l'image animée, taking into account in particular the activity of the production company, the latter may commit the undeclared expenditure or the remaining expenditure during the year following that of the notification.
Article 311-56
Updated 7 Nov 2023

