French Cinema and Moving Image Code
In forceThe tax is based on the amount excluding value added tax:
1° For television service publishers, in respect of each of the television services published and their related activities:
a) The sums paid by advertisers and sponsors, for the broadcasting of their advertising and sponsorship messages including on catch-up television services, to the taxpayers concerned. The sums paid by a person mentioned in the third paragraph of article L. 115-6 to a publisher mentioned in the first paragraph of the same article L. 115-6 are included in the tax base due by this publisher and excluded from the tax base due by the person mentioned in the third paragraph of the said article L. 115-6 ;
b) Public resources received by the taxpayers concerned in respect of their activity as television service publishers. For the national programme company France Télévisions :
-those allocated to regional or local television services specific to overseas France that it publishes are deducted from the total amount of public resources;
-the balance resulting from the deduction mentioned in the second paragraph of this b is reduced by 8%;
c) sums paid directly or indirectly by electronic communications operators to the taxpayers concerned, in respect of shared-revenue telephone calls, connections to telematic services and messages sent in connection with the broadcasting of their programmes, with the exception of programmes serving a major national cause or of general interest;
2° For distributors of television services:
a) Subscriptions and other sums paid by customers in remuneration for one or more television services. The proceeds from these subscriptions and other sums are subject to a 10% deduction ;
b) Subscriptions and other sums paid by customers in return for an offer intended for the general public, whether or not made up of several other offers, which includes access to an electronic communications network within the meaning of 2° of article L. 32 of the French Post and Electronic Communications Code, where this access allows television services to be received. Proceeds from these subscriptions and other sums are subject to a 66% deduction.
