French Cinema and Moving Image Code
In forceA tax is payable by any television service publisher, within the meaning of article 2 of law no. 86-1067 of 30 September 1986 on freedom of communication, who is established in France and who, during the previous calendar year, programmed one or more audiovisual or cinematographic works eligible for financial assistance from the Centre national du cinéma et de l'image animée, and by any television service distributor, within the meaning of article 2-1 of the same law, established in France. However, the tax is not payable by publishers of television services whose programming is devoted to information and which broadcast exclusively programmes that they produce and produce using their own production resources.
Any publisher of television services, who is liable for the tax mentioned in this article, and whose financing involves payment from customers and who directly collects the proceeds from subscriptions paid by these customers, is also liable for this tax in respect of its activity as a distributor of television services.
For the application of this tax, any person who collects the sums paid by advertisers and sponsors for the broadcast by a publisher mentioned in the first paragraph on television services, including catch-up television services, of their advertising and sponsorship messages, as well as the income linked to the related activities of television services mentioned in c of 1° of Article L. 115-7, is considered to be a television service publisher.
Any person offering access to an electronic communications network within the meaning of 2° of article L. 32 of the French Post and Electronic Communications Code is also considered to be a distributor of television services, provided that this access enables television services to be received.
