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The amending Finance Act for 2006 of 30 December 2006 introduced a new tax credit for companies marketing audiovisual programmes or formats (Article 220 duodecies of the Code général des impôts - French tax code). This measure is intended to complete France’s existing public funding framework for film and audiovisual works, which since 2004 includes tax credits for production expenditure (see IRIS 2004-2: 11 and IRIS 2005-5: 12). The tax credit only applies to audiovisual works made entirely or principally in French or in a regional language of France, and its tax base is capped at 80% of their...

Article 104 of the amending Finance Act for 2006 of 30 December 2006 introduced important modifications with respect to the calculation and collection of the special tax levied on cinema admissions in France, called “TSA” ( taxe spéciale additionnelle ). It repealed notably Article 1609 duovicies of the French tax code, which previously regulated the collection of this tax. The new Articles 45 to 50 of the French Film Industry Code ( Code de l’industrie cinématographique ) now provide the legal basis for the TSA. The TSA is a monthly tax. All admission fees paid by spectators during the cinematographic...

On 22 November 2006 the Senate adopted the Bill on the television of the future, which provides for the definitive phasing out of the analog mode by 30 November 2011, the launch of high-definition television (HD TV), and the launch of personal mobile television (see IRIS 2006-9: 9). Despite the protests of the new digital television channels, the incumbent channels (TF1, Canal + and M6) will be granted a “bonus” channel, allocated to them by way of “compensation” to “make good the prejudice” in connection with the gradual phasing out of analog television. Their broadcasting authorisation would...

On 14 November 2006 the Court of Cassation delivered a noteworthy decision in a case involving an advertisement showing a photograph inspired by Leonardo da Vinci’s painting of “The Last Supper’ (and by the Da Vinci Code!) to promote a brand of clothing. Unlike the original painting, the characters here were women wearing the brand’s clothing, except for one man, whose bare back was shown. The advertisement, measuring 400 square metres, had been attached to the facade of a building in Paris for one month to mark the launch of the spring/summer collection of the brand in question. An association...

The dividing line between fiction and reality is sometimes very narrow, giving rise to many disputes. Following on from the problems raised by the production and broadcasting of “docu-fiction” works (see IRIS 2006-3: 13 and IRIS 2006-10: 12), this time it was the matter of the inclusion of “private images” in a full-length film that was submitted to the regional court of Paris. The dispute was between the producers and distributors of the successful film “Comme t’y es belle” (first screened in May 2006 and seen by more than a million cinema-goers) and a member of the audience who was surprised,...