Tax on video sales and rentals raised to 10% for pornographic or violence-inciting works
Article 166 of the 2006 Finance Act supplements Article 302 bis KE of the General Tax Code, which levies a tax on sales and rentals of videos for private use: the rate rises to 10% when the transactions concern pornographic or violence-inciting cinema or audiovisual works within the meaning of Article 235 ter MA. A decree sets how taxpayers identify these works. The measure applies from 1 January 2007.
Measure originators
No official estimate found for this measure.
Measure impact
Sellers and renters of pornographic or violence-inciting videos pay a higher 10% rate on these transactions. Revenue funds support for cinema and audiovisual production. No official estimate found.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel