{ "article": { "LEGIARTI000020908453": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L331-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020908453", "URL": "article/LEGI/ARTI/00/00/20/90/84/LEGIARTI000020908453.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Ordonnance n° 2009-901 du 24 juillet 2009 article 13 : L'article L. 331-4 entre en vigueur à la même date que celle prévue pour l'entrée en vigueur des articles 220 Z bis et 220 quaterdecies du code général des impôts par le V de l'article 131 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 (Au plus tard le 1er janvier 2010).

Le crédit d'impôt pour dépenses de production exécutive en France d'œuvres cinématographiques et audiovisuelles étrangères est régi par les articles 220 Z bis et 220 quaterdecies du code général des impôts.

" } }, "LEGIARTI000020541390": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "220 Z bis", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-23", "DATE_DEBUT": "2009-12-02" } }, "META_COMMUN": { "ID": "LEGIARTI000020541390", "URL": "article/LEGI/ARTI/00/00/20/54/13/LEGIARTI000020541390.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-1425 du 27 décembre 2008 article 131 IV : Le I s'applique aux crédits d'impôt calculés au titre des dépenses engagées entre le 1er janvier 2009 et le 31 décembre 2012 .

V : Le présent article entre en vigueur à une date fixée par décret et au plus tard le 1er janvier 2010. L'article 2 du décret n° 2009-1464 du 30 novembre 2009 a fixé cette date au 2 décembre 2009.

Le crédit d'impôt défini à l'article 220 quaterdecies est imputé en totalité sur l'impôt sur les sociétés dû par l'entreprise de production exécutive au titre de l'exercice au cours duquel les dépenses définies au III de cet article ont été exposées. Ces dispositions ne s'appliquent qu'aux sommes venant en déduction de l'impôt dû.
L'excédent de ce crédit d'impôt constitue, au profit de l'entreprise de production exécutive, une créance sur l'Etat d'un montant égal. Cette créance est inaliénable et incessible.
La part du crédit d'impôt obtenu au titre des dépenses mentionnées au III de l'article 220 quaterdecies n'ayant pas reçu, dans un délai maximum de douze mois à compter de la date des derniers travaux exécutés en France, l'agrément définitif du directeur général du Centre national de la cinématographie certifiant que l'œuvre cinématographique ou audiovisuelle a rempli les conditions visées au II de l'article 220 quaterdecies fait l'objet d'un reversement.

\n
" } }, "LEGIARTI000020901838": { "META": { "META_SPEC": { "META_ARTICLE": { "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020901838", "URL": "article/LEGI/ARTI/00/00/20/90/18/LEGIARTI000020901838.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006316900", "@num": "11", "#text": "Loi n° 75-1278 du 30 décembre 1975 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006420182", "@num": "2", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420309", "@num": "28", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000465739", "#text": "Loi n°2007-148 du 2 février 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465739", "@nortexte": "FPPX0600067L", "@numtexte": "2007-148", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-02-02" }, { "@id": "JORFTEXT000020735432", "#text": "LOI n° 2009-669 du 12 juin 2009", "@sens": "source", "@cidtexte": "JORFTEXT000020735432", "@nortexte": "MCCX0811238L", "@numtexte": "2009-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-06-12" }, { "@id": "LEGIARTI000019288703", "@num": "L123-1-1", "#text": "Code de commerce - art. L123-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce - art. L233-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006236722", "@num": "L622-24", "#text": "Code de commerce - art. L622-24", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006241126", "@num": "L752-1", "#text": "Code de commerce - art. L752-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069414", "#text": "Code de la propriété intellectuelle", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006279223", "@num": "L331-12", "#text": "Code de la propriété intellectuelle - art. L331-12", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006279130", "@num": "L331-2", "#text": "Code de la propriété intellectuelle - art. 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L432-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908335", "@num": "L432-3", "#text": "Code du cinéma et de l'image animée - art. L432-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908331", "@num": "L433-1", "#text": "Code du cinéma et de l'image animée - art. L433-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908325", "@num": "L441-1", "#text": "Code du cinéma et de l'image animée - art. L441-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908321", "@num": "L442-1", "#text": "Code du cinéma et de l'image animée - art. L442-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908313", "@num": "L511-1", "#text": "Code du cinéma et de l'image animée - art. L511-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908311", "@num": "L511-2", "#text": "Code du cinéma et de l'image animée - art. L511-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "I de l'article L. 102 B du livre des procédures fiscales", "@sens": "source", "@typelien": "CITATION" }, { "#text": "article 172 B du livre des procédures fiscales", "@sens": "source", "@typelien": "CITATION" }, { "#text": "article L. 111-6-1 du code de l'urbanisme", "@sens": "source", "@typelien": "CITATION" }, { "#text": "article L. 122-1 du code de l'urbanisme", "@sens": "source", "@typelien": "CITATION" }, { "#text": "articles 238 bis HE à 238 bis HM du code général des impôts", "@sens": "source", "@typelien": "CITATION" }, { "#text": "articles L. 751-1 à L. 751-7, L. 752-3-1, L. 752-7 et L. 752-14 à L. 752-22 du code de commerce", "@sens": "source", "@typelien": "CITATION" }, { "#text": "code de l'urbanisme", "@sens": "source", "@typelien": "CITATION" }, { "#text": "code de la construction et de l'habitation", "@sens": "source", "@typelien": "CITATION" }, { "#text": "dispositions des livres Ier, II et III du code de la propriété intellectuelle", "@sens": "source", "@typelien": "CITATION" }, { "#text": "dispositions du titre III du livre Ier du code du patrimoine", "@sens": "source", "@typelien": "CITATION" }, { "#text": "livre VI du code de commerce", "@sens": "source", "@typelien": "CITATION" }, { "#text": "loi n° 90 du 22 février 1944", "@sens": "source", "@typelien": "CITATION" }, { "#text": "titre III du livre Ier du code du patrimoine", "@sens": "source", "@typelien": "CITATION" }, { "#text": "titres II et III de la loi n° 86-1067 du 30 septembre 1986", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020901835", "@fin": "2999-01-01", "#text": "Annexe", "@debut": "2009-07-26" } ] }, "@cid": "JORFTEXT000020900294", "@nor": "MCCK0909989R", "@num": "2009-901", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2009-901 du 24 juillet 2009 relative à la partie législative du code du cinéma et de l'image animée", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020900294", "@c_titre_court": "Ordonnance n° 2009-901 du 24 juillet 2009" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2009-901 du 24 juillet 2009 relative à la partie législative du code du cinéma et de l'image animée", "@debut": "2009-07-26", "@id_txt": "LEGITEXT000020901824", "@c_titre_court": "Ordonnance n° 2009-901 du 24 juillet 2009" } ], "@ministere": "Ministère de la culture et de la communication", "@date_publi": "2009-07-25", "@date_signature": "2009-07-24", "@num_parution_jo": "0170" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020901838", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020900364", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code du cinéma et de l'image animée
\n Sct. Partie législative, Sct. Livre Ier : Organisation administrative\n, Sct. Titre Ier : Centre national du cinéma et de l'image animée, Sct. Chapitre Ier : Statut et missions\n\n, Art. L111-1, Art. L111-2, Art. L111-3, Sct. Chapitre II : Organisation et fonctionnement\n, Art. L112-1, Art. L112-2, Sct. Chapitre III : Recrutement et statut des agents contractuels\n, Art. L113-1, Sct. Chapitre IV : Dispositions financières et comptables\n, Art. L114-1, Art. L114-2, Sct. Chapitre V : Impositions affectées au Centre national du cinéma et de l'image animée et perçues par lui\n, Sct. Section 1 : Taxe sur le prix des entrées aux séances organisées par les exploitants d'établissements de spectacles cinématographiques\n, Art. L115-1, Art. L115-2, Art. L115-3, Art. L115-4, Art. L115-5, Sct. Section 2 : Taxe sur les éditeurs et distributeurs de services de télévision\n, Art. L115-6, Art. L115-7, Art. L115-8, Art. L115-9, Art. L115-10, Art. L115-11, Art. L115-12, Art. L115-13, Sct. Section 3 : Cotisations professionnelles\n, Art. L115-14, Art. L115-15, Sct. Section 4 : Recouvrement et contrôle\n, Art. L115-16, Art. L115-17, Art. L115-18, Art. L115-19, Art. L115-20, Art. L115-21, Art. L115-22, Art. L115-23, Art. L115-24, Art. L115-25, Art. L115-26, Art. L115-27, Sct. Chapitre VI : Taxes, prélèvements et autres produits affectés au Centre national du cinéma et de l'image animée\n, Art. L116-1, Art. L116-2, Art. L116-3, Art. L116-4, Art. L116-5, Sct. Titre II : Registres du cinéma et de l'audiovisuel, Sct. Chapitre Ier : Principes généraux\n, Art. L121-1, Art. L121-2, Sct. Chapitre II : Dépôt du titre et immatriculation des œuvres\n, Art. L122-1, Art. L122-2, Sct. Chapitre III : Inscription et publication des actes, \nconventions et jugements\n, Art. L123-1, Art. L123-2, Art. L123-3, Art. L123-4, Art. L123-5, Art. L123-6, Sct. Chapitre IV : Privilège et réalisation du nantissement\n, Art. L124-1, Art. L124-2, Art. L124-3, Art. L124-4, Sct. Chapitre V : Attributions et rémunération du conservateur\n, Art. L125-1, Art. L125-2, Sct. Chapitre VI : Communication de renseignements relatifs aux recettes\n, Art. L126-1, Art. L126-2, Art. L126-3, Sct. Livre II : Professions et activités, Sct. Titre Ier : Exercice des professions et activités du cinéma, Sct. Chapitre Ier : Visa d'exploitation cinématographique\n, Art. L211-1, Art. L211-2, Sct. Chapitre II : Secteur de l'exploitation cinématographique\n, Art. L212-1, Sct. Section 1 : Autorisation d'exercice de la profession d'exploitant\n, Art. L212-2, Art. L212-3, Art. L212-4, Art. L212-5, Sct. Section 2 : Implantation et construction des établissements de spectacles cinématographiques\n, Art. L212-6, Art. L212-7, Art. L212-8, Art. L212-9, Art. L212-10, Art. L212-11, Art. L212-12, Art. L212-13, Sct. Section 3 : Homologation des établissements de spectacles cinématographiques\n, Art. L212-14, Art. L212-15, Art. L212-16, Art. L212-17, Sct. Section 4 : Déplacement de séances de spectacles cinématographiques\n, Art. L212-18, Sct. Section 5 : Groupements, ententes et engagements \nde programmation cinématographique\n, Art. L212-19, Art. L212-20, Art. L212-21, Sct. Section 6 : Formules d'accès au cinéma\n, Art. L212-22, Art. L212-23, Art. L212-24, Art. L212-25, Sct. Section 7 : Contrôle des recettes d'exploitation cinématographique\n, Art. L212-26, Sct. Chapitre III : Rapports entre exploitants d'établissements de spectacles cinématographiques et distributeurs d'œuvres cinématographiques\n, Sct. Section 1 : Médiateur du cinéma\n, Art. L213-1, Art. L213-2, Art. L213-3, Sct. Section 2 : Concession des droits de représentation cinématographique\n, Art. L213-4, Art. L213-5, Art. L213-6, Sct. Chapitre IV : Organisation de certaines séances de spectacles cinématographiques\n, Art. L214-1, Art. L214-2, Art. L214-3, Art. L214-4, Art. L214-5, Art. L214-6, Art. L214-7, Art. L214-8, Art. L214-9, Sct. Titre II : Edition vidéographique, Sct. Chapitre Ier : Déclaration d'activité des éditeurs de vidéogrammes\n, Art. L221-1, Art. L221-2, Sct. Chapitre II : Contrôle des recettes d'exploitation vidéographique\n, Art. L222-1, Sct. Titre III : Chronologie de l'exploitation des oeuvres cinématographiques, Sct. Chapitre Ier : Exploitation sous forme de vidéogrammes\n, Art. L231-1, Sct. Chapitre II : Exploitation sur les services de médias audiovisuels à la demande\n, Art. L232-1, Sct. Chapitre III : Exploitation sur les services de télévision\n, Art. L233-1, Sct. Chapitre IV : Dispositions communes\n, Art. L234-1, Art. L234-2, Sct. Titre IV : Dispositions diverses, Sct. Chapitre unique : Obligation de dépôt légal\n, Art. L241-1, Sct. Livre III : Financement et fiscalité, Sct. Titre Ier : Aides du Centre national du cinéma et de l'image animée, Sct. Chapitre Ier : Dispositions générales\n, Art. L311-1, Art. L311-2, Sct. Chapitre II : Droits des créanciers privilégiés de la production cinématographique\n, Art. L312-1, Art. L312-2, Art. L312-3, Art. L312-4, Sct. Chapitre III : Aides à la production des œuvres cinématographiques intéressant l'outre-mer\n, Art. L313-1, Sct. Titre II : Aides des collectivités territoriales, Sct. Chapitre unique : Subventions aux exploitants d'établissements de spectacles cinématographiques\n, Art. L321-1, Art. L321-2, Art. L321-3, Sct. Titre III : Incitations fiscales, Sct. Chapitre Ier : Crédits d'impôt\n, Art. L331-1, Art. L331-2, Art. L331-3, Art. L331-4, Sct. Chapitre II : Financement en capital d'œuvres cinématographiques ou audiovisuelles\n, Art. L332-1, Art. L332-2, Art. L332-3, Sct. Chapitre III : Déductions fiscales et réductions d'impôt\nau titre des investissements outre-mer\n, Art. L333-1, Art. L333-2, Art. L333-3, Sct. Chapitre IV : Taxe sur la valeur ajoutée\n, Art. L334-1, Art. L334-2, Art. L334-3, Art. L334-4, Sct. Chapitre V : Taxe professionnelle\n\n, Art. L335-1, Art. L335-2, Sct. Chapitre VI : Dispositions diverses\n, Art. L336-1, Art. L336-2, Art. L336-3, Sct. Livre IV : Contrôles et sanctions, Sct. Titre Ier : Procédures de contrôle, Sct. Chapitre Ier : Compétence des agents de contrôle\n, Art. L411-1, Art. L411-2, Sct. Chapitre II : Prérogatives et moyens d'intervention\n, Art. L412-1, Art. L412-2, Art. L412-3, Sct. Chapitre III : Echanges d'informations\n, Art. L413-1, Art. L413-2, Art. L413-3, Art. L413-4, Sct. Chapitre IV : Constatation des manquements et des infractions\n, Art. L414-1, Art. L414-2, Art. L414-3, Sct. Chapitre V : Secret professionnel\n, Art. L415-1, Sct. Titre II : Sanctions administratives, Sct. Chapitre Ier : Champ d'application\n, Art. L421-1, Sct. Chapitre II : Nature des sanctions administratives\n, Art. L422-1, Art. L422-2, Art. L422-3, Sct. Chapitre III : Décisions de sanction\n, Art. L423-1, Art. L423-2, Sct. Chapitre IV : Dispositions diverses\n, Art. L424-1, Sct. Titre III : Dispositions pénales, Sct. Chapitre Ier : Dispositions générales\n, Art. L431-1, Sct. Chapitre II : Infractions aux dispositions relatives \nau visa d'exploitation cinématographique\n, Art. L432-1, Art. L432-2, Art. L432-3, Sct. Chapitre III : Infractions concernant les recettes d'exploitation cinématographique et vidéographique\n, Art. L433-1, Sct. Titre IV : Actions en justice, Sct. Chapitre Ier : Infractions concernant les recettes d'exploitation cinématographique et vidéographique\n, Art. L441-1, Sct. Chapitre II : Délit de contrefaçon\n, Art. L442-1, Sct. Livre V : Dispositions relatives à l'outre-mer, Sct. Titre unique, Sct. Chapitre unique, Art. L511-1, Art. L511-2\n
\n

\n
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Loi n° 2008-1425 du 27 décembre 2008 article 131 IV : Le I s'applique aux crédits d'impôt calculés au titre des dépenses engagées entre le 1er janvier 2009 et le 31 décembre 2012 .

\n
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I. ― Les entreprises de production cinématographique et les entreprises de production audiovisuelle soumises à l'impôt sur les sociétés qui assument les fonctions d'entreprises de production exécutive peuvent bénéficier d'un crédit d'impôt au titre des dépenses de production mentionnées au III, correspondant à des opérations effectuées en France en vue de la réalisation d'œuvres cinématographiques ou audiovisuelles produites par des entreprises de production établies hors de France.

Le bénéfice du crédit d'impôt est subordonné au respect, par les entreprises de production exécutive, de la législation sociale. Il ne peut notamment être accordé aux entreprises de production qui ont recours à des contrats de travail visés au troisième alinéa de l'article L. 1242-2 du code du travail afin de pourvoir à des emplois qui ne sont pas directement liés à la production d'une œuvre déterminée.

II. ― 1. Les œuvres cinématographiques ou audiovisuelles mentionnées au I appartiennent aux genres de la fiction et de l'animation. Ces œuvres doivent répondre aux conditions cumulatives suivantes :

a) Ne pas être admises au bénéfice des aides financières à la production du Centre national du cinéma et de l'image animée ;

b) Comporter, dans leur contenu dramatique, des éléments rattachés à la culture, au patrimoine ou au territoire français. Le respect de cette condition est vérifié au moyen d'un barème de points dont le contenu est fixé par décret ;

c) Faire l'objet de dépenses éligibles mentionnées au III, d'un montant supérieur ou égal à un million d'euros et, pour les œuvres appartenant au genre de la fiction, d'un minimum de cinq jours de tournage en France.

2.N'ouvrent pas droit au crédit d'impôt mentionné au I :

a) Les œuvres cinématographiques ou audiovisuelles à caractère pornographique ou d'incitation à la violence ;

b) Les œuvres cinématographiques ou audiovisuelles utilisables à des fins de publicité.

III. ― 1. Le crédit d'impôt, calculé au titre de chaque exercice, est égal à 20 % du montant total des dépenses suivantes correspondant à des opérations ou prestations effectuées en France :

a) Les rémunérations versées aux auteurs énumérés à l'article L. 113-7 du code de la propriété intellectuelle sous forme d'avances à valoir sur les recettes d'exploitation des œuvres, ainsi que les charges sociales afférentes ;

b) Les rémunérations versées aux artistes-interprètes mentionnés à l'article L. 212-4 du code de la propriété intellectuelle et aux artistes de complément, par référence pour chacun d'eux à la rémunération minimale prévue par les conventions et accords collectifs conclus entre les organisations de salariés et d'employeurs de la profession, ainsi que les charges sociales afférentes ;

c) Les salaires versés aux personnels de la réalisation et de la production, ainsi que les charges sociales afférentes ;

d) Les dépenses liées au recours aux industries techniques et autres prestataires de la création cinématographique ou audiovisuelle ;

e) Les dépenses de transport et de restauration occasionnées par la production de l'œuvre sur le territoire français.

2. Les auteurs, les artistes-interprètes et les personnels de la réalisation et de la production mentionnés au 1 doivent être soit de nationalité française, soit ressortissants d'un Etat membre de la Communauté européenne, d'un Etat partie à l'accord sur l'Espace économique européen, d'un Etat partie à la convention européenne sur la coproduction cinématographique du Conseil de l'Europe, du 2 octobre 1992, ou d'un Etat tiers européen avec lequel la Communauté européenne a conclu des accords ayant trait au secteur audiovisuel. Les étrangers, autres que les ressortissants européens précités, ayant la qualité de résidents français, sont assimilés aux citoyens français.

3. Pour le calcul du crédit d'impôt, l'assiette des dépenses éligibles est plafonnée à 80 % du budget de production de l'œuvre.

IV. ― Les dépenses mentionnées au III ouvrent droit au crédit d'impôt à compter de la date de réception par le président du Centre national du cinéma et de l'image animée d'une demande d'agrément provisoire. L'agrément provisoire est délivré par le président du Centre national du cinéma et de l'image animée après sélection des œuvres par un comité d'experts. Cet agrément atteste que les œuvres remplissent les conditions fixées au II. Les conditions de délivrance de l'agrément provisoire sont fixées par décret.

V. ― Les subventions publiques reçues par les entreprises de production exécutive à raison des opérations ouvrant droit au crédit d'impôt sont déduites des bases de calcul de ce crédit, qu'elles soient définitivement acquises par elles ou remboursables.

VI. ― La somme des crédits d'impôt calculés au titre d'une même œuvre ne peut excéder 4 millions d'euros.

VII. ― Les crédits d'impôts obtenus pour la production d'une même œuvre cinématographique ou audiovisuelle ne peuvent avoir pour effet de porter à plus de 50 % du budget de production de l'œuvre le montant total des aides publiques accordées.

VIII. ― Un décret précise les conditions d'application du présent article.

" } }, "LEGIARTI000020967996": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "220 Z bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2009-12-02" } }, "META_COMMUN": { "ID": "LEGIARTI000020967996", "URL": "article/LEGI/ARTI/00/00/20/96/79/LEGIARTI000020967996.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-1425 du 27 décembre 2008 article 131 IV : Le I s'applique aux crédits d'impôt calculés au titre des dépenses engagées entre le 1er janvier 2009 et le 31 décembre 2012 .

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020000364", "@num": "131", "#text": "LOI n° 2008-1425 du 27 décembre 2008 - art. 131 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000020538209", "@num": "16", "#text": "LOI n°2009-431 du 20 avril 2009 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000020901852", "@num": "3", "#text": "Ordonnance n°2009-901\r\n du 24 juillet 2009 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000020901884", "@num": "13", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000044259067", "@num": "L111-3", "#text": "Code du cinéma et de l'image animée - art. 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L331-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020027027", "@num": "220 quaterdecies", "#text": "Code général des impôts, CGI. - art. 220 quaterdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702647", "@num": "46 quater-0 ZY bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362726", "@num": "46 quater-0 ZY septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652138", "@num": "L313-23", "#text": "Code monétaire et financier - art. L313-23", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162532", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020541390", "@fin": "2009-04-23", "@num": "220 Z bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-12-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020967996", "@fin": "2010-05-01", "@num": "220 Z bis", "@etat": "MODIFIE", "@debut": "2009-12-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201148", "@fin": "2011-12-30", "@num": "220 Z bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025075971", "@fin": "2999-01-01", "@num": "220 Z bis", "@etat": "VIGUEUR", "@debut": "2011-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'excédent de ce crédit d'impôt constitue, au profit de l'entreprise de production exécutive, une créance sur l'Etat d'un montant égal. Cette créance est inaliénable et incessible, sauf dans les conditions prévues aux articles L. 313-23 à L. 313-35 du code monétaire et financier.

La part du crédit d'impôt obtenu au titre des dépenses mentionnées au III de l'article 220 quaterdecies n'ayant pas reçu, dans un délai maximum de douze mois à compter de la date des derniers travaux exécutés en France, l'agrément définitif du président du Centre national du cinéma et de l'image animée certifiant que l'œuvre cinématographique ou audiovisuelle a rempli les conditions visées au II de l'article 220 quaterdecies fait l'objet d'un reversement.

" } }, "LEGIARTI000022201124": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "220 quaterdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-12", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022201124", "URL": "article/LEGI/ARTI/00/00/22/20/11/LEGIARTI000022201124.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-1425 du 27 décembre 2008 article 131 IV : Le I s'applique aux crédits d'impôt calculés au titre des dépenses engagées entre le 1er janvier 2009 et le 31 décembre 2012.

Modifications effectuées en conséquence de l'article 3, 2e alinéa de l'ordonnance n° 2009-901 du 24 juillet 2009.

\n
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Article L331-4 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2010 (Code du cinéma et de l'image animée)