The sums representing the automatic financial aid to which publishers of on-demand audiovisual media services are entitled are calculated by applying rates to the amount of turnover declared by them and taken into account for the determination of corporation tax, in respect of each long-length cinematographic work mentioned in article 612-14. <Only the turnover resulting from the collection of sums giving rise to payment of the tax on the distribution of physical video and online audiovisual content provided for inArticle 1609 sexdecies B of the General Tax Code is taken into account.
Article 612-10
Updated 7 Nov 2023

