Taxes on entertainment shows, transfer contract entered into with an established producer
Monday, 04 July 2005
“For variety shows, when concerts are free, it is up to the producers to pay the tax to the CNV. Under a transfer contract with a foreign producer, does the latter have to pay the tax in the same way as French producers?”
Neither article 76 of the revised Finance Act, which introduced the tax on variety shows for the benefit of the CNV1 , nor its implementing decree dated 4 February 2004, give any details regarding the applicable territorial rules.
However, since these texts make no distinction between a promoter established in France or abroad, it would appear that foreign-based producers of shows are liable for this tax in the same way as French producers.
1 Centre national de la chanson, des variétés et du jazz (www.cnv.fr ) (national centre for song, variety and jazz)
