French Cinema and Moving Image Code
In forceThe following contributions are allocated to the Centre national du cinéma et de l'image animée:
1° A contribution payable by film production companies. This contribution is set at 0.58% of receipts, excluding value added tax, from the sale of rights to the exploitation of cinematographic works, in the commercial or non-commercial sector, on all media, in particular film, magnetic, optical, digital and by all electronic communication processes. It is payable quarterly.
In particular, the financial interests of television service publishers in the production of cinematographic works are considered as transfers of exploitation rights, when these interests are the consideration for one or more performance rights;
2° A contribution payable by companies distributing cinematographic works. This contribution is set at 0.58% of receipts excluding value added tax from the commercial or non-commercial exploitation of the cinematographic works they distribute, subject to the application ofarticle 1999 of the Civil Code relating to the reimbursement of expenses incurred by agents on behalf of their principals. It is payable quarterly.
This contribution is increased to 0.68% for companies distributing cinematographic works of a pornographic nature or inciting to violence included on the list mentioned in the fourth paragraph of Article L. 311-2 ;
3° A contribution payable by companies exporting cinematographic works. This contribution is set at 0.55% of sales excluding value added tax. It is payable quarterly;
4° A contribution due by operators of cinematographic entertainment establishments. This contribution is set at 0.232% of the price of admissions to screenings within the meaning of Article L. 115-1, excluding value added tax and excluding the tax mentioned in the same article. It is payable annually.
