French General Code of Local Authorities
In forceI. - For the application of I of article L. 2333-55-3, events are eligible for the tax credit:
1° When the casino directly provides all or part of the organisation and financing of the event.
The expenses referred to in IV of article L. 2333-55-3 may be charged to the casino;
2° When the casino delegates all or part of the organisation of the event to a third party holding an entertainment business licence and finances the corresponding share. An agreement concluded with the third party determines, in particular, the expenses and income which, once incurred by the third party in connection with the organisation of the event, are charged by the latter to and for the benefit of the casino.
The expenses are charged under the following conditions:
a) Only the expenses referred to in A and D of IV of Article L. 2333-55-3 may be charged to the casino for the part of the services delegated; for the part of the services provided directly by the casino, the expenses referred to in 1° of this article may be withheld ;
b) The casino's financial contribution is determined on the basis of a detailed statement produced by the third party on which the expenditure and income mentioned in the agreement are entered, each of which is identified by its nature, the number and date of issue of the relevant invoice, its amount, the designation of the supplier or service provider relating to it and the account where it is recorded in the accounts of this third party.
II. - The regional prefect ruling after investigation by the regional directorate of cultural affairs of the location of the casino's head office is the competent authority to make the decision mentioned in II of article L. 2333-55-3.
Prior to the submission of the application mentioned in IV of this article, the casino sends the regional directorate of cultural affairs with territorial jurisdiction an application relating to the eligibility of the show for the tax credit, the content of which is defined by joint order of the ministers in charge of the budget and culture.
The application to rule on the show's eligibility must be sent no later than 30 November of the games season following the one during which the event took place.
The scale of points used to assess the artistic quality of the event, based on criteria defined for each of the objectives mentioned in a to d of 3° of II of article L. 2333-55-3, is shown in the appendix.
To process the application, the regional directorate of cultural affairs consults the municipality in which the casino is based on the application submitted by the casino. If the municipality's opinion is not given within one month of the application being submitted, it is deemed to have been obtained. The regional directorate of cultural affairs may carry out any on-site inspection in order to gather any useful information.
The decision of the regional prefect is notified to the casino within two months of the submission of this application.
The favourable decision of the regional prefect authorises the casino to submit the application for reimbursement of the tax credit, referred to in IV of this article.
III. - For the determination of the amount of expenditure mentioned in IV of Article L. 2333-55-3, the following should be retained:
1° In respect of the staff expenditure mentioned in B of IV of Article L. 2333-55-3, the following expenses up to the following ceilings:
a) 24 hours per eligible show for the job of artistic director when the latter participates in the creation of a show presented by the casino; failing this, the number of hours retained may not exceed 8 hours;
b) 12 hours per eligible show for the job of stage manager when the show requires a period of assembly and dismantling; failing this, the number of hours retained may not exceed 8 hours;
c) 8 hours per eligible show for the following jobs: lighting and sound manager, assistant operator, operator, prop man, assistant prop man;
d) 6 hours per eligible show for the following jobs: host, show presenter, musician, artist, agents in charge of security and fire safety;
e) 3 hours per eligible show for usher jobs;
2° In respect of the expenditure mentioned in E of IV of Article L. 2333-55-3, the expenses must be:
a) Invoiced to the casino;
b) And justified by the production of a statement breaking down these expenses by category of eligible expenses for the event in question and a statement breaking down these same expenses between all the companies in the group that have organised quality artistic events. Proof of the amount of this expenditure may be provided, in particular, by means of the analytical accounts kept by the parent company.
IV. - For the application of the provisions of VII of Article L. 2333-55-3, the casino files a claim for reimbursement of the tax credit, in accordance with a model set by the administration, with the department of the Directorate General of Public Finance designated by an order of the Minister responsible for the budget.
The application, the content of which is defined by joint order of the ministers in charge of the budget and culture, is sent no later than 15 February following the close of the gaming season during which the expenditure and revenue were incurred.
If the application is the subject of a favourable or partially favourable decision, the amount of the tax credit granted to the casino is reimbursed to it. It may not be offset against levies due in respect of a subsequent gaming season.
V. - For the application of IX of Article L. 2333-55-3, the cost of the tax credit shared between the State and the municipality in which the casino is located is established on the basis of the amount of the levies referred to in Articles L. 2333-54 and L. 2333-56 du code général des collectivités territoriales, recovered on 30 November following the games season to which the tax credit relates.
