French Cinema and Moving Image Code
In forceThe tax is calculated as follows
1° For publishers of television services, the tax is calculated by applying a rate of 5.15% to the amount of annual payments and receipts, excluding value added tax, relating to each service. The cumulative amount of the sums mentioned in a of 1° of article L. 115-7, with the exception of those relating to catch-up television services, and the sums mentioned in b of 1° of the same article are subject to a deduction of €10,000,000. This allowance is divided between a publisher mentioned in the first paragraph of article L. 115-6 and a person mentioned in the third paragraph of the same article L. 115-6 in proportion to the respective base established for each of them. This deduction is set at €30,000,000 for publishers of television services who do not receive resources from the broadcasting of advertising messages.
The amount of tax resulting from the application of the first paragraph of this article for payments or receipts relating to television services specific to overseas France or whose publisher is established in Guadeloupe, Guyana, La Réunion, Martinique and Mayotte is reduced by 50%.
2° For service distributors, the tax is calculated by applying the following rates to the fraction of each share of the amount of annual receipts, excluding value added tax, that exceeds 10,000,000 euros:
a) 0.5% for the portion in excess of €10,000,000 and up to €250,000,000 ;
b) 2.10% for the portion in excess of €250,000,000 and up to €500,000,000;
c) 2.80% for the portion over €500,000,000 and up to €750,000,000;
d) 3.50% for the portion in excess of €750,000,000;
3° In the case mentioned in the second paragraph of Article L. 115-6, the tax due as a service publisher is calculated in accordance with the procedures mentioned in 1° and the tax due as a service distributor in accordance with the procedures mentioned in 2°. However, the rate mentioned in d of 2° is increased by 3.30.
