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Instituted by the 2009 budget (Art. 131, codified in Art. 220 quaterdecies of the General Tax Code), this form of international tax credit is aimed at facilitating the filming and manufacture in France of cinematographic and audiovisual works initiated by a foreign producer and including elements that connect them to France’s culture, heritage or territory. The tax credit is granted to companies carrying out executive production of such works in France, subject to the work being approved by the national cinematographic centre (Centre National de la Cinématographie - CNC). It represents 20% of the...

Article 72 of the Act of 05 March 2009 on audiovisual communication authorises the Government to organise by decree a certain number of the provisions of the new legislation on the economic regulation of the cinema industry. Thus the Decree of 05 November 2009 has amended (or in some cases created) certain provisions of the new Code du Cinéma et de l’Image Animée (Code for the Cinema and Animated Image - CCIA) (see IRIS 2009-9: 11). Firstly, the text redefines and improves the scheme for programming commitments the operators are required to observe. This is in order to adapt the original regulations...

At the end of 2007, with a view to adapting the regulations to recent developments in the audiovisual sector, the Ministry of Culture and Communication gave Mr Kessler and Mr Richard the task of consulting the sector’s professionals on amending the 2001 “Tasca” Decrees. The Decrees lay down the scheme for contributions from the editors of television services to the development of the production of European and French-language audiovisual works (see IRIS 2007-10: 13 and 2008-2: 12). The proposals that came out of their work made it possible to conclude agreements in November 2008 between the editors...

TF1 International, which is owned by TF1 SA, is involved in the acquisition and distribution of audiovisual rights in France and abroad. UGC Image, a subsidiary of UGC SA, operates in the areas of film production, cinema distribution in France, video publishing and the sale and purchase in France and abroad of rights in the exploitation of cinematographic works. These two companies planned to set up two interdependent joint ventures. The first, called JV1 and operating under the name UGC Distribution, would have distributed cinema films to cinemas in France, while the second, called JV2 and operating...

Owing to the considerable costs incurred by cinema operators, the cinema digitisation process in France is in its infancy. As early as 2007, the Centre National du Cinéma et de l’image animée (National Centre for the Cinema and the Moving Image - CNC) held talks with Germany’s Filmförderungsanstalt (Federal Film Board - FFA) to find ways of subsidising the digitisation of cinemas. In 2009, the CNC came up with the idea of setting up a mutual fund (fonds de mutualisation), and more than half the cinema operators had pre-registered for this fund by 30 November 2009. The aim of the fund, which is...