French Cinema and Moving Image CodeIn force
Paragraph 1: Exclusion of specialised cinemas
Article D311-10
When the operator of a cinema that has opted for the specialisation provided for in…
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Showing 1731–1740 of 64601 articles for “Art. L 221-27 and D 221-103”
When the operator of a cinema that has opted for the specialisation provided for in…
The provisional approval decision is notified to the delegated production company or, in the case of a delegated co-production, to each of the two production companies. This decision mentions the date…
The application for final approval must be accompanied by the following supporting documents: 1° An accounting document certified by an auditor indicating the final cost of the video game, the means o…
The rules relating to expenditure giving entitlement to the tax credit for video game creation expenditure are set out in Articles 46 quater-0 YZG to 46 quater-0 YZI of Annex III to the General Tax Co…
Compliance with the condition set out in b of 1 of II of article 220 quaterdecies of the General Tax Code is verified using the points scales set out in this paragraph, each made up of a "Dramatic con…
Points relating to creators and creative collaborators are only awarded if the creators and creative collaborators are either French nationals or nationals of a Member State of the European Union, a S…
For the "Creative Infrastructure" group, a maximum of 31 points are allocated as follows: 1° At least 50% of the costs relating to storyboarding and/or the creation of sets and animation and/or 3D pre…
The production association contracts provided for inarticle 238 bis HG of the General Tax Code are filed with the public film and audiovisual register within fifteen days of their signature by the com…
For the application of c of 1 of II of article 220 sexies of the French General Tax Code, cinematographic or audiovisual works that meet the following conditions are considered to be produced mainly i…
The application for provisional approval must be accompanied by the following supporting documents: 1° An estimate detailing production costs and individualising costs in France; 2° A provisional fina…
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