{ "article": { "LEGIARTI000029232320": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D331-10", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000029232320", "URL": "article/LEGI/ARTI/00/00/29/23/23/LEGIARTI000029232320.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006427905", "@num": "8", "#text": "Décret n°2006-325 du 20 mars 2006 - art. 8, I (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000634927", "@nortexte": "MCCK0600228D", "@numtexte": "2006-325", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-20" }, { "@id": "LEGIARTI000029226208", "#text": "DÉCRET n°2014-794 du 9 juillet 2014 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000029223531", "@nortexte": "MCCK1320227D", "@numtexte": "2014-794", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-09" }, { "@id": "LEGIARTI000029226208", "#text": "DÉCRET n°2014-794 du 9 juillet 2014 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000029223531", "@nortexte": "MCCK1320227D", "@numtexte": "2014-794", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-09" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029232318", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Agrément provisoire", "@debut": "2014-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029232306", "@fin": "2999-01-01", "#text": "Sous-section 2 : Délivrance des agréments", "@debut": "2014-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029232288", "@fin": "2999-01-01", "#text": "Section 1 : Crédit d'impôt pour dépenses de production déléguée d'œuvres cinématographiques ou audiovisuelles", "@debut": "2014-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029232286", "@fin": "2999-01-01", "#text": "Chapitre Ier : Crédits d'impôt", "@debut": "2014-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029232284", "@fin": "2999-01-01", "#text": "Titre III : Incitations fiscales", "@debut": "2014-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029232228", "@fin": "2999-01-01", "#text": "Livre III : Financement et fiscalité", "@debut": "2014-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029231514", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2014-07-12" } ] }, "@cid": "LEGITEXT000020908868", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du cinéma et de l'image animée", "@debut": "2009-07-26", "@id_txt": "LEGITEXT000020908868", "@c_titre_court": "Code du cinéma et de l'image animée" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029232320", "@fin": "2999-01-01", "@num": "D331-10", "@etat": "VIGUEUR", "@debut": "2014-07-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
La demande d'agrément provisoire est présentée, avant le début des prises de vues, par l'entreprise de production déléguée. En cas de coproduction déléguée, la demande est présentée par chacune des deux entreprises de production.

" } }, "LEGIARTI000006427905": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-07-12", "DATE_DEBUT": "2006-03-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006427905", "URL": "article/LEGI/ARTI/00/00/06/42/79/LEGIARTI000006427905.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PCHW8XXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006425381", "@num": "3", "#text": "Décret n°95-110 du 2 février 1995 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000550674", "@nortexte": "MCCK9400557D", "@numtexte": "95-110", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-02" }, { "@id": "LEGIARTI000006426491", "@num": "6", "#text": "Décret n° 99-130 du 24 février 1999 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "LEGIARTI000029232320", "@num": "D331-10", "#text": "Code du cinéma et de l'image animée - art. D331-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232322", "@num": "D331-11", "#text": "Code du cinéma et de l'image animée - art. D331-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029232324", "@num": "D331-12", "#text": "Code du cinéma et de l'image animée - art. D331-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029226204", "@num": "5", "#text": "DÉCRET n°2014-794 du 9 juillet 2014 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000029223531", "@nortexte": "MCCK1320227D", "@numtexte": "2014-794", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-09" }, { "@id": "LEGIARTI000006645895", "@num": "L122-1-1", "#text": "Code du travail - art. L122-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006090130", "@fin": "2014-07-12", "#text": "Chapitre II : Délivrance des agréments.", "@debut": "2006-03-21" } ] }, "@cid": "JORFTEXT000000634927", "@nor": "MCCK0600228D", "@num": "2006-325", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2006-325 du 20 mars 2006 pris pour l'application des articles 220 sexies et 220 F du code général des impôts et relatif à l'agrément des œuvres cinématographiques ou audiovisuelles ouvrant droit au crédit d'impôt pour dépenses dans la production d’œuvres cinématographiques ou audiovisuelles", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000634927", "@c_titre_court": "Décret n° 2006-325 du 20 mars 2006" }, { "@fin": "2014-07-12", "#text": "Décret n°2006-325 du 20 mars 2006 pris pour l'application des articles 220 sexies et 220 F du code général des impôts et relatif à l'agrément des oeuvres cinématographiques ou audiovisuelles ouvrant droit au crédit d'impôt pour dépenses dans la production d'oeuvres cinématographiques ou audiovisuelles.", "@debut": "2006-03-21", "@id_txt": "LEGITEXT000006053440", "@c_titre_court": "Décret n°2006-325 du 20 mars 2006" } ], "@ministere": "MINISTERE DE LA CULTURE ET DE LA COMMUNICATION", "@date_publi": "2006-03-21", "@date_signature": "2006-03-20" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006427905", "@fin": "2014-07-12", "@num": "8", "@etat": "ABROGE", "@debut": "2006-03-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - La demande d'agrément à titre provisoire doit être présentée, avant le début des prises de vues, par l'entreprise de production déléguée telle que définie au 5° de l'article 6 du décret du 24 février 1999 susvisé pour ce qui concerne la production des oeuvres cinématographiques et au II de l'article 3 du décret du 2 février 1995 susvisé pour ce qui concerne la production des oeuvres audiovisuelles. En cas de coproduction déléguée, la demande est présentée par chacune des deux entreprises de production.
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II. - La demande d'agrément à titre provisoire est accompagnée des pièces justificatives suivantes :
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1° Un devis détaillant les dépenses de production et individualisant les dépenses en France ;
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2° Un plan de financement provisoire ;
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3° La liste nominative des personnels de la création et de la production pressentis ;
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4° La liste nominative des industries techniques et autres prestataires de la création pressentis ;
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5° Une déclaration sur l'honneur attestant que l'entreprise de production déléguée respecte les conditions prévues au deuxième alinéa du I de l'article 220 sexies du code général des impôts relatives au recours à des contrats de travail visés au 3° de l'article L. 122-1-1 du code du travail.
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Pour les oeuvres audiovisuelles de fiction destinées spécifiquement au jeune public et faisant à ce titre l'objet d'un contrat conclu avec un éditeur de service de télévision par lequel celui-ci s'engage expressément à les diffuser à des horaires adaptés au jeune public, la demande doit en outre être accompagnée dudit contrat ou d'un engagement en tenant lieu.
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III. - La décision d'agrément à titre provisoire est notifiée à l'entreprise de production déléguée ou, en cas de coproduction déléguée, à chacune des deux entreprises de production.
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Cette décision mentionne la date de réception de la demande par le Centre national de la cinématographie et indique qu'au vu des renseignements et documents justificatifs mentionnés au II l'oeuvre cinématographique ou audiovisuelle considérée remplit les conditions prévues aux I et II de l'article 220 sexies du code général des impôts et ouvre droit au bénéfice du crédit d'impôt pour les dépenses mentionnées au III du même article, sous réserve de la délivrance de l'agrément à titre définitif.
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A créé les dispositions suivantes :

- Code du cinéma et de l'image animée
\n Sct. Partie réglementaire, Sct. Livre Ier : ORGANISATION ADMINISTRATIVE, Sct. Titre Ier : CENTRE NATIONAL DU CINÉMA ET DE L'IMAGE ANIMÉE, Sct. Chapitre Ier : Statut et missions, Art. , Sct. Chapitre II : Organisation et fonctionnement, Sct. Section 1 : Conseil d'administration, Sct. Sous-section 1 : Composition et mandat, Art. R112-1, Art. R112-2, Art. R112-3, Sct. Sous-section 2 : Attributions, Art. R112-4, Art. R112-5, Art. R112-6, Sct. Sous-section 3 : Fonctionnement, Art. R112-7, Art. R112-8, Art. R112-9, Art. R112-10, Sct. Sous-section 4 : Election des représentants du personnel, Art. D112-11, Art. D112-12, Art. D112-13, Art. D112-14, Art. D112-15, Art. D112-16, Art. D112-17, Art. D112-18, Art. D112-19, Art. D112-20, Art. D112-21, Art. D112-22, Sct. Section 2 : Président, Art. R112-23, Art. R112-24, Art. R112-25, Sct. Section 3 : Bulletin officiel du cinéma et de l'image animée, Sct. Sous-section 1 : Dispositions générales, Art. D112-26, Art. D112-27, Art. D112-28, Art. D112-29, Sct. Sous-section 2 : Publication des actes du Centre national du cinéma et de l'image animée et de son président, Art. A112-30, Art. A112-31, Art. A112-32, Art. A112-33, Art. A112-34, Art. A112-35, Sct. Sous-section 3 : Publication des actes d'autres autorités et organes administratifs, Art. A112-36, Sct. Chapitre III : Recrutement et statut des agents contractuels, Art. R113-1, Art. D113-2, Art. A113-3, Art. A113-4, Art. A113-5, Sct. Chapitre IV : Dispositions financières et comptables, Art. R114-1, Art. R114-2, Art. R114-3, Art. R114-4, Sct. Chapitre V : Impositions affectées au Centre national du cinéma et de l'image animée et perçues par lui, Art. , Sct. Chapitre VI : Taxes, prélèvements et autres produits affectés au Centre national du cinéma et de l'image animée, Art. , Sct. Titre II : REGISTRES DU CINÉMA ET DE L'AUDIOVISUEL, Sct. Chapitre Ier : Principes généraux, Art. , Sct. Chapitre II : Dépôt du titre et immatriculation des œuvres, Art. , Sct. Chapitre III : Inscription et publication des actes, conventions et jugements, Art. D123-1, Art. D123-2, Art. D123-3, Sct. Chapitre IV : Privilège et réalisation du nantissement, Art. , Sct. Chapitre V : Attributions et rémunération du conservateur, Art. , Sct. Chapitre VI : Communication de renseignements relatifs aux recettes, Art. , Sct. Livre II : PROFESSIONS ET ACTIVITÉS, Sct. Titre Ier : EXERCICE DES PROFESSIONS ET ACTIVITÉS DU CINÉMA, Sct. Section préliminaire Les œuvres cinématographiques, Sct. Sous-section 1 : Caractéristiques des œuvres cinématographiques, Sct. Paraphraphe 1 Œuvres cinématographiques de longue et de courte durée, Art. D210-1, Art. D210-2, Sct. Paraphraphe 2 Œuvres cinématographiques d'art et d'essai, Art. D210-3, Art. D210-4, Art. D210-5, Sct. Paraphraphe 3 Œuvres cinématographiques à caractère publicitaire, Art. D210-6, Art. D210-7, Sct. Sous-section 2 : Sécurité du support pellicule des œuvres cinématographiques, Art. D210-8, Art. D210-9, Art. D210-10, Sct. Sous-section 3 : Dispositions diverses, Art. A210-11, Sct. Chapitre Ier : Visa d'exploitation cinématographique, Sct. Section 1 : Délivrance du visa d'exploitation cinématographique, Sct. Sous-section 1 : Demande de visa d'exploitation cinématographique, Art. R211-1, Art. R211-2, Art. R211-3, Sct. Sous-section 2 : Rapport des comités de classification et avis de la commission de classification, Art. R211-4, Art. R211-5, Art. R211-6, Art. R211-7, Art. R211-8, Art. R211-9, Sct. Sous-section 3 : Décision du ministre chargé de la culture, Art. R211-10, Art. R211-11, Art. R211-12, Art. R211-13, Art. R211-14, Art. R211-15, Art. D211-16, Sct. Section 2 : Obligations liées à la délivrance du visa d'exploitation cinématographique, Art. R211-17, Art. R211-18, Art. R211-19, Art. R211-20, Art. R211-21, Art. R211-22, Art. R211-23, Art. R211-24, Art. R211-25, Sct. Section 3 : Organisation et fonctionnement des instances consultatives, Sct. Sous-section 1 : Comités de classification, Art. R211-26, Art. R211-27, Art. R211-28, Sct. Sous-section 2 : Commission de classification, Sct. Paraphraphe 1 Composition de la commission de classification, Art. R211-29, Art. R211-30, Art. R211-31, Art. R211-32, Art. R211-33, Art. R211-34, Art. R211-35, Sct. Paraphraphe 2 Fonctionnement de la commission de classification, Art. R211-36, Art. R211-37, Art. R211-38, Sct. Sous-section 3 : Dispositions communes, Art. R211-39, Art. R211-40, Art. R211-41, Art. R211-42, Art. R211-43, Art. D211-44, Sct. Section 4 : Dispositions particulières relatives à certaines représentations cinématographiques, Sct. Sous-section 1 : Représentation cinématographique locale, Art. R211-45, Art. R211-46, Art. R211-47, Sct. Sous-section 2 : Représentation cinématographique d'une œuvre à caractère publicitaire dans un seul département, Art. R211-48, Sct. Sous-section 3 : Représentation cinématographique dans un établissement scolaire ou universitaire, Art. R211-49, Sct. Chapitre II : Secteur de l'exploitation cinématographique, Sct. Section 1 : Autorisation d'exercice de la profession d'exploitant d'établissement de spectacles cinématographiques, Sct. Sous-section 1 : Autorisation d'exploiter au titre d'une salle, Art. R212-1, Sct. Sous-section 2 : Autorisation d'exploiter sous la forme d'une activité itinérante, Art. R212-2, Art. R212-3, Sct. Sous-section 3 : Dispositions communes, Art. R212-4, Art. R212-5, Sct. Section 2 : Implantation et construction des établissements de spectacles cinématographiques, Sct. Sous-section 1 : Implantation des établissements de spectacles cinématographiques, Art. R212-6, Art. A212-7, Art. A212-8, Sct. Sous-section 2 : Construction des établissements de spectacles cinématographiques, Art. R212-9, Sct. Section 3 : Homologation des établissements de spectacles cinématographiques, Art. R212-10, Art. R212-11, Art. R212-12, Art. R212-13, Sct. Section 4 : Déplacement de séances de spectacles cinématographiques, Art. D212-14, Art. D212-15, Art. D212-16, Sct. Section 5 : Groupements, ententes et engagements de programmation cinématographique, Sct. Sous-section 1 : Agrément des groupements et ententes de programmation, Art. R212-17, Sct. Paraphraphe 1 Conditions de l'agrément, Art. R212-18, Art. R212-19, Art. R212-20, Art. R212-21, Sct. Paraphraphe 2 Délivrance de l'agrément, Art. R212-22, Art. R212-23, Art. R212-24, Art. R212-25, Art. R212-26, Art. R212-27, Art. R212-28, Art. R212-29, Sct. Sous-section 2 : Engagements de programmation, Sct. Paraphraphe 1 Engagements de programmation soumis à homologation, Art. R212-30, Art. R212-31, Art. R212-32, Art. R212-33, Art. R212-34, Art. R212-35, Art. R212-36, Art. R212-37, Art. R212-38, Art. R212-39, Sct. Paraphraphe 2 Projets de programmation valant engagements de programmation, Art. R212-40, Art. R212-41, Art. R212-42, Art. R212-43, Sct. Section 6 : Formules d'accès au cinéma, Sct. Sous-section 1 : Conditions de l'agrément, Art. R212-44, Art. R212-45, Art. R212-46, Art. R212-47, Art. R212-48, Art. R212-49, Art. R212-50, Sct. Sous-section 2 : Demande d'agrément, Art. R212-51, Art. R212-52, Art. R212-53, Art. R212-54, Art. R212-55, Art. R212-56, Art. R212-57, Sct. Sous-section 3 : Commission d'agrément des formules d'accès au cinéma, Art. R212-58, Art. R212-59, Art. R212-60, Art. R212-61, Art. R212-62, Art. R212-63, Art. R212-64, Art. R212-65, Sct. Sous-section 4 : Retrait de l'agrément, Art. R212-66, Sct. Section 7 : Contrôle des recettes d'exploitation cinématographique, Art. D212-67, Sct. Sous-section 1 : Délivrance des droits d'entrée dans les établissements de spectacles cinématographiques, Sct. Paraphraphe 1 Dispositions générales, Art. D212-68, Art. D212-69, Art. D212-70, Art. D212-71, Sct. Paraphraphe 2 Dispositions particulières aux billets imprimerie, Art. D212-72, Art. D212-73, Art. D212-74, Art. D212-75, Art. D212-76, Art. D212-77, Art. D212-78, Sct. Paraphraphe 3 Dispositions particulières aux billets informatiques et aux droits d'entrée dématérialisés, Sct. Sous-Paragraphe 1 : Caractéristiques et homologation des systèmes informatisés de billetterie, Art. D212-79, Sct. Sous-Paragraphe 2 : Installation et utilisation des systèmes informatisés de billetterie, Art. D212-80, Art. D212-81, Art. D212-82, Art. D212-83, Art. D212-84, Sct. Sous-section 2 : Relevés des informations relatives aux recettes réalisées dans les établissements de spectacles cinématographiques, Art. D212-85, Art. D212-86, Art. D212-87, Sct. Sous-section 3 : Déclaration des recettes réalisées dans les établissements de spectacles cinématographiques, Art. D212-88, Art. D212-89, Sct. Section 8 : Etablissements de spectacles cinématographiques d'art et d'essai, Sct. Sous-section 1 : Classement des établissements d'art et d'essai, Art. D212-90, Art. D212-91, Art. D212-92, Art. D212-93, Sct. Sous-section 2 : Commission du cinéma d'art et d'essai, Art. D212-94, Art. D212-95, Art. D212-96, Art. D212-97, Sct. Chapitre III : Rapports entre exploitants d'établissements de spectacles cinématographiques et distributeurs d'œuvres cinématographiques, Sct. Section unique : Médiateur du cinéma, Art. R213-1, Art. R213-2, Art. R213-3, Art. R213-4, Art. R213-5, Art. R213-6, Art. R213-7, Art. R213-8, Art. R213-9, Art. R213-10, Art. R213-11, Sct. Chapitre IV : Organisation de certaines séances de spectacles cinématographiques, Sct. Section 1 : Dispositions relatives aux séances organisées exceptionnellement par les associations ou groupements à but non lucratif, Art. D214-1, Art. D214-2, Art. D214-3, Sct. Section 2 : Dispositions relatives aux séances de ciné-club, Art. D214-4, Art. D214-5, Art. D214-6, Art. D214-7, Sct. Section 3 : Dispositions relatives aux séances en plein air, Art. D214-8, Art. D214-9, Art. D214-10, Sct. Section 4 : Dispositions communes, Art. D214-11, Sct. Titre II : ÉDITION VIDÉOGRAPHIQUE ET SERVICES DE MÉDIAS AUDIOVISUELS À LA DEMANDE, Sct. Chapitre Ier : Déclaration d'activité des éditeurs de vidéogrammes, Art. R221-1, Art. R221-2, Art. A221-3, Art. R221-4, Sct. Chapitre II : Contrôle des recettes d'exploitation vidéographique, Art. D222-1, Art. A222-2, Art. D222-3, Sct. Chapitre III : Rémunération de l'exploitation des œuvres cinématographiques sur les services de médias audiovisuels à la demande, Art. , Sct. Titre III : CHRONOLOGIE DE L'EXPLOITATION DES ŒUVRES CINÉMATOGRAPHIQUES, Sct. Chapitre Ier : Exploitation sous forme de vidéogrammes, Art. D231-1, Art. D231-2, Art. D231-3, Art. D231-4, Art. D231-5, Sct. Chapitre II : Exploitation sur les services de médias audiovisuels à la demande, Art. , Sct. Chapitre III : Exploitation sur les services de télévision, Art. , Sct. Chapitre IV : Dispositions communes, Art. , Sct. Titre IV : DISPOSITIONS DIVERSES, Sct. Chapitre unique : Obligation de dépôt légal, Art. R241-1, Art. A241-2, Art. A241-3, 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, Sct. Section 1 : Attribution des aides financières, Art. D311-1, Art. D311-2, Art. D311-3, Sct. Section 2 : Exclusion du bénéfice des aides financières, Sct. Sous-section 1 : Exclusion des œuvres ou documents à caractère pornographique ou d'incitation à la violence, Art. D311-4, Sct. Sous-section 2 : Exclusion des établissements de spectacles cinématographiques représentant des œuvres à caractère pornographique, Sct. Paraphraphe 1 Exclusion des établissements de spectacles cinématographiques spécialisés, Art. D311-5, Art. D311-6, Art. D311-7, Art. D311-8, Art. D311-9, Art. D311-10, Sct. Paraphraphe 2 Exclusion des établissements de spectacles cinématographiques non spécialisés, Art. D311-11, Art. D311-12, Sct. Chapitre II : Droits des créanciers privilégiés de la production cinématographique, Art. D312-1, Sct. Chapitre III : Aides à la production des œuvres cinématographiques intéressant l'outre-mer, Art. , Sct. Titre II : AIDES DES COLLECTIVITÉS TERRITORIALES, Sct. Chapitre unique : Subventions aux exploitants d'établissements de spectacles cinématographiques, Art. R321-1, Sct. Titre III : INCITATIONS FISCALES, Sct. Chapitre Ier : Crédits d'impôt, Sct. Section 1 : Crédit d'impôt pour dépenses de production déléguée d'œuvres cinématographiques ou audiovisuelles, Sct. Sous-section 1 : Œuvres cinématographiques ou audiovisuelles éligibles, Sct. Paraphraphe 1 Conditions relatives à l'entreprise de production, Art. D331-1, Sct. Paraphraphe 2 Conditions relatives aux modalités de création, Art. D331-2, Art. D331-3, Art. D331-4, Art. D331-5, Sct. Sous-section 2 : Délivrance des agréments, Sct. Paraphraphe 1 Comité d'experts, Art. D331-6, Art. A331-7, Art. A331-8, Art. A331-9, Sct. Paraphraphe 2 Agrément provisoire, Art. D331-10, Art. D331-11, Art. D331-12, Sct. Paraphraphe 3 Agrément définitif, Art. D331-13, Art. D331-14, Art. D331-15, Art. D331-16, Sct. Paraphraphe 4 Dispositions relatives aux œuvres cinématographiques ou audiovisuelles difficiles et à petit budget, Art. D331-17, Sct. Sous-section 3 : Dépenses de production éligibles, Art. D331-18, Sct. Section 2 : Crédit d'impôt pour dépenses de création de jeux vidéo, Sct. Sous-section 1 : Jeux vidéo éligibles, Sct. Paraphraphe 1 Conditions relatives à l'entreprise de jeux vidéo et aux jeux vidéo, Art. D331-19, Art. D331-20, Art. D331-21, Sct. Paraphraphe 2 Conditions relatives aux modalités de création, Art. D331-22, Art. D331-23, Art. D331-24, Art. D331-25, Sct. Sous-section 2 : Délivrance des agréments, Sct. Paraphraphe 1 Comité d'experts, Art. D331-26, Art. A331-27, Art. A331-28, Art. A331-29, Sct. Paraphraphe 2 Agrément provisoire, Art. D331-30, Art. D331-31, Art. D331-32, Sct. Paraphraphe 3 Agrément définitif, Art. D331-33, Art. D331-34, Art. D331-35, Art. D331-36, Sct. Sous-section 3 : Dépenses de création éligibles, Art. D331-37, Sct. Section 3 : Crédit d'impôt pour dépenses de production exécutive d'œuvres cinématographiques ou audiovisuelles étrangères, Sct. Sous-section 1 : Œuvres cinématographiques ou audiovisuelles éligibles, Sct. Paraphraphe 1 Conditions relatives aux entreprises de production et aux œuvres cinématographiques ou audiovisuelles, Art. D331-38, Art. D331-39, Sct. Paraphraphe 2 Conditions relatives aux modalités de création, Art. D331-40, Art. D331-41, Sct. Sous-Paragraphe 1 : Barème de points des œuvres appartenant au genre de la fiction, Art. D331-42, Art. D331-43, Art. D331-44, Art. D331-45, Art. D331-46, Sct. Sous-Paragraphe 2 : Barème de points des œuvres appartenant au genre de l'animation, Art. D331-47, Art. D331-48, Art. D331-49, Art. D331-50, Art. D331-51, Sct. Sous-section 2 : Délivrance des agréments, Sct. Paraphraphe 1 Comité d'experts, Art. D331-52, Art. A331-53, Art. A331-54, Art. A331-55, Art. A331-56, Sct. Paraphraphe 2 Agrément provisoire, Art. D331-57, Art. D331-58, Art. D331-59, Sct. Paraphraphe 3 Agrément définitif, Art. D331-60, Art. D331-61, Art. D331-62, Sct. Paraphraphe 4 Dispositions diverses, Art. D331-63, Sct. Sous-section 3 : Dépenses de production éligibles, Art. D331-64, Sct. Chapitre II : Financement en capital d'œuvres cinématographiques ou audiovisuelles, Sct. Section 1 : Société de financement de l'industrie cinématographique et audiovisuelle, Art. D332-1, Sct. Section 2 : Agrément des œuvres, Art. D332-2, Art. D332-3, Art. D332-4, Art. D332-5, Art. D332-6, Sct. Chapitre III : Déductions fiscales et réductions d'impôts au titre des investissements outre-mer, Art. D333-1, Art. A333-2, Sct. Chapitre IV : Taxe sur la valeur ajoutée, Art. , Sct. Chapitre V : Contribution économique territoriale, Art. , Sct. Chapitre VI : Dispositions diverses, Sct. Section 1 : Prélèvement spécial sur les œuvres à caractère pornographique ou d'incitation à la violence, Art. D336-1, Sct. Section 2 : Taxe sur les ventes et locations de vidéogrammes, Art. D336-2, Sct. Livre IV : CONTRÔLES ET SANCTIONS, Sct. Titre Ier : PROCÉDURES DE CONTRÔLE, Sct. Chapitre Ier : Compétence des agents de contrôle, Art. R411-1, Art. R411-2, Art. R411-3, Art. R411-4, Art. R411-5, Sct. Chapitre II : Prérogatives et moyens d'intervention, Art. R412-1, Art. R412-2, Art. R412-3, Sct. Chapitre III : Echanges d'informations, Art. , Sct. Chapitre IV : Constatation des manquements et des infractions, Art. R414-1, Art. R414-2, Sct. Chapitre V : Secret professionnel, Art. , Sct. Titre II : SANCTIONS ADMINISTRATIVES, Sct. Chapitre Ier : Champ d'application, Art. R421-1, Sct. Chapitre II : Nature des sanctions administratives, Art. , Sct. Chapitre III : Décisions de sanction, Sct. Section 1 : Commission du contrôle de la réglementation, Art. R423-1, Art. R423-2, Art. R423-3, Art. R423-4, Art. R423-5, Art. R423-6, Art. R423-7, Art. R423-8, Sct. Section 2 : Procédure de sanction, Art. R423-9, Art. R423-10, Art. R423-11, Art. R423-12, Art. R423-13, Art. R423-14, Art. R423-15, Sct. Section 3 : Sanction, voie de recours et publication, Art. R423-16, Art. R423-17, Art. R423-18, Sct. Chapitre IV : Dispositions diverses, Art. , Sct. Titre III : DISPOSITIONS PÉNALES, Sct. Chapitre Ier : Dispositions générales, Art. , Sct. Chapitre II : Infractions aux dispositions relatives au visa d'exploitation cinématographique, Sct. Section 1 : Infractions aux obligations d'information du public concernant les interdictions aux mineurs, Art. R432-1, Art. R432-2, Sct. Section 2 : Infractions aux obligations de contrôle de l'accès des mineurs aux salles de spectacles cinématographiques, Art. R432-3, Art. R432-4, Sct. Chapitre III : Infractions concernant les recettes d'exploitation cinématographique et vidéographique, Art. , Sct. Titre IV : ACTIONS EN JUSTICE, Art. , Sct. Livre V : DISPOSITIONS RELATIVES À L'OUTRE-MER, Art. , Art.
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Article D331-10 AUTONOME VIGUEUR, en vigueur depuis le 12/07/2014 (Code du cinéma et de l'image animée)