{ "article": { "LEGIARTI000048637795": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L115-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637795", "URL": "article/LEGI/ARTI/00/00/48/63/77/LEGIARTI000048637795.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 43 de l’ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048624910", "@num": "9", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000048638061", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006432089", "@num": "47", "#text": "Code de l'industrie cinématographique - art. 47, alinéas 2 et 3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070882", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033816225", "@num": "L115-16", "#text": "Code du cinéma et de l'image animée - art. L115-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908789", "@num": "L115-18", "#text": "Code du cinéma et de l'image animée - art. L115-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908787", "@num": "L115-19", "#text": "Code du cinéma et de l'image animée - art. L115-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908785", "@num": "L115-20", "#text": "Code du cinéma et de l'image animée - art. L115-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908781", "@num": "L115-22", "#text": "Code du cinéma et de l'image animée - art. L115-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908775", "@num": "L115-25", "#text": "Code du cinéma et de l'image animée - art. L115-25 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020908833", "@fin": "2024-01-01", "#text": "Chapitre V : Impositions affectées au Centre national du cinéma et de l'image animée et perçues par lui", "@debut": "2010-01-01" }, { "@id": "LEGISCTA000048637814", "@fin": "2999-01-01", "#text": "Chapitre V : Compétences fiscales", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908862", "@fin": "2999-01-01", "#text": "Titre Ier : Centre national du cinéma et de l'image animée", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908864", "@fin": "2999-01-01", "#text": "Livre Ier : Organisation administrative", "@debut": "2009-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020908866", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2009-07-26" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020908823", "@fin": "2024-01-01", "@num": "L115-4", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048637795", "@fin": "2999-01-01", "@num": "L115-4", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les conditions dans lesquelles le Centre national du cinéma et de l'image animée reçoit de l'administration fiscale les renseignements nécessaires à l'application du présent chapitre sont déterminées par l'article L. 163 du livre des procédures fiscales.

" } }, "LEGIARTI000048624910": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048624910", "URL": "article/LEGI/ARTI/00/00/48/62/49/LEGIARTI000048624910.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000048637814", "#text": "Code du cinéma et de l'image animée - Chapitre V : Compétences fiscales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908831", "#text": "Code du cinéma et de l'image animée - Section 1 : Taxe sur le prix des entrées aux sé... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000036364823", "#text": "Code du cinéma et de l'image animée - Section 2 : Taxe sur les éditeurs et distribute... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908801", "#text": "Code du cinéma et de l'image animée - Section 3 : Cotisations professionnelles\r\n (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020908795", "#text": "Code du cinéma et de l'image animée - Section 4 : Recouvrement et contrôle\r\n (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637824", "@num": "L111-3", "#text": "Code du cinéma et de l'image animée - art. L111-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637816", "@num": "L114-1", "#text": "Code du cinéma et de l'image animée - art. L114-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637804", "@num": "L115-1", "#text": "Code du cinéma et de l'image animée - art. L115-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031782042", "@num": "L115-10", "#text": "Code du cinéma et de l'image animée - art. L115-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908807", "@num": "L115-11", "#text": "Code du cinéma et de l'image animée - art. L115-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908805", "@num": "L115-12", "#text": "Code du cinéma et de l'image animée - art. L115-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364825", "@num": "L115-13", "#text": "Code du cinéma et de l'image animée - art. L115-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908799", "@num": "L115-14", "#text": "Code du cinéma et de l'image animée - art. L115-14 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034592341", "@num": "L115-15", "#text": "Code du cinéma et de l'image animée - art. L115-15 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033816225", "@num": "L115-16", "#text": "Code du cinéma et de l'image animée - art. L115-16 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660907", "@num": "L115-17", "#text": "Code du cinéma et de l'image animée - art. L115-17 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908789", "@num": "L115-18", "#text": "Code du cinéma et de l'image animée - art. L115-18 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908787", "@num": "L115-19", "#text": "Code du cinéma et de l'image animée - art. L115-19 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637802", "@num": "L115-2", "#text": "Code du cinéma et de l'image animée - art. L115-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908785", "@num": "L115-20", "#text": "Code du cinéma et de l'image animée - art. L115-20 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908783", "@num": "L115-21", "#text": "Code du cinéma et de l'image animée - art. L115-21 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908781", "@num": "L115-22", "#text": "Code du cinéma et de l'image animée - art. L115-22 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908779", "@num": "L115-23", "#text": "Code du cinéma et de l'image animée - art. L115-23 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908777", "@num": "L115-24", "#text": "Code du cinéma et de l'image animée - art. L115-24 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908775", "@num": "L115-25", "#text": "Code du cinéma et de l'image animée - art. L115-25 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908773", "@num": "L115-26", "#text": "Code du cinéma et de l'image animée - art. L115-26 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908771", "@num": "L115-27", "#text": "Code du cinéma et de l'image animée - art. L115-27 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637798", "@num": "L115-3", "#text": "Code du cinéma et de l'image animée - art. L115-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637795", "@num": "L115-4", "#text": "Code du cinéma et de l'image animée - art. L115-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908821", "@num": "L115-5", "#text": "Code du cinéma et de l'image animée - art. L115-5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472742", "@num": "L115-6", "#text": "Code du cinéma et de l'image animée - art. L115-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196146", "@num": "L115-7", "#text": "Code du cinéma et de l'image animée - art. L115-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196141", "@num": "L115-8", "#text": "Code du cinéma et de l'image animée - art. L115-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472736", "@num": "L115-9", "#text": "Code du cinéma et de l'image animée - art. L115-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637793", "@num": "L116-1", "#text": "Code du cinéma et de l'image animée - art. L116-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637789", "@num": "L211-2", "#text": "Code du cinéma et de l'image animée - art. L211-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637781", "@num": "L212-34", "#text": "Code du cinéma et de l'image animée - art. L212-34 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637786", "@num": "L212-4", "#text": "Code du cinéma et de l'image animée - art. L212-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637779", "@num": "L213-10", "#text": "Code du cinéma et de l'image animée - art. L213-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637773", "@num": "L214-9", "#text": "Code du cinéma et de l'image animée - art. L214-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637770", "@num": "L311-2", "#text": "Code du cinéma et de l'image animée - art. L311-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637764", "@num": "L511-1", "#text": "Code du cinéma et de l'image animée - art. L511-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048624835", "@fin": "2999-01-01", "#text": "Sous-section 1 : Compétences fiscales et affectations", "@debut": "2023-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048624825", "@fin": "2999-01-01", "#text": "Section 1 : Impositions affectées au Centre national du cinéma et de l'image animée, au Centre national de la musique et à l'Association pour le soutien du théâtre privé", "@debut": "2023-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048624890", "@fin": "2999-01-01", "#text": "Chapitre II : Modifications des codes et lois dont les dispositions sont transférées dans le code des impositions sur les biens et services", "@debut": "2023-12-22" } ] }, "@cid": "JORFTEXT000048603839", "@nor": "ECOE2303085R", "@num": "2023-1210", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048603839", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2023-12-22", "@id_txt": "LEGITEXT000048624824", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-12-21", "@date_signature": "2023-12-20", "@num_parution_jo": "0295" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048624910", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048603900", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code du cinéma et de l'image animée
\n Sct. Section 1 : Taxe sur le prix des entrées aux séances organisées par les exploitants d'établissements de spectacles cinématographiques\n, 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\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code du cinéma et de l'image animée
\n Art. L111-3, Art. L114-1, Sct. Chapitre V : Compétences fiscales, Art. L115-1, Art. L115-2, Art. L115-3, Art. L115-4, Art. L116-1, Art. L211-2, Art. L212-4, Art. L212-34, Art. L213-10, Art. L214-9, Art. L311-2, Art. L511-1\n
\n

\n
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Le Centre national du cinéma et de l'image animée peut recevoir de l'administration des impôts tous les renseignements :

1° Relatifs aux recettes réalisées par les entreprises soumises à son contrôle ;

2° (Abrogé) ;

3° Relatifs aux bases taxables et aux montants des des impositions mentionnées à l'article L. 116-1 du code du cinéma et de l'image animée.

Les sociétés d'auteurs, d'éditeurs, de compositeurs ou de distributeurs peuvent recevoir de l'administration des impôts tous les renseignements relatifs aux recettes réalisées par les entreprises soumises à leur contrôle.

Pour s'assurer du respect, par les éditeurs de services, des articles 33-1 et 33-3 ainsi que de leurs obligations de contribution au développement de la production d'œuvres cinématographiques et audiovisuelles prévues au 3° de l'article 27, au 6° de l'article 33, au 3° de l'article 33-2 ou au II de l'article 43-7 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication, l'Autorité de régulation de la communication audiovisuelle et numérique peut recevoir de l'administration des impôts tous les renseignements relatifs au chiffre d'affaires de ces éditeurs.

\n
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Article L115-4 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code du cinéma et de l'image animée)