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APR\u200\'3fS ART. 12
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N\u176\'3fI-897
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21 Octobre 2025
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___________________________________________________________________
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I.\u160\'3f\u8211\'3f\u160\'3fAu\u160\'3fc\u160\'3fdu\u160\'3f2 du\u160\'3fVIde\u160\'3fl\u8217\'3farticle\u160\'3f220\u160\'3f
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sexies
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\u160\'3fdu code g\u233\'3fn\u233\'3fraldes imp\u244\'3fts, le montant\u160\'3f: \u171\'3f\u160\'3f3\u160\'3f000\u160\'3f\u8364\'3f\u160\'3f\u187\'3f estremplac\u233\'3f par le montant\u160\'3f: \u171\'3f\u160\'3f6\u160\'3f000\u160\'3f\u8364\'3f\u160\'3f\u187\'3f.
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II.\u160\'3f\u8211\'3f\u160\'3fLa perte derecettes pour l\u8217\'3f\u201\'3ftat r\u233\'3fsultant du\u160\'3fI est compens\u233\'3fe \u224\'3f dueconcurrence par la cr\u233\'3fation d\u8217\'3fune taxe additionnelle \u224\'3f l\u8217\'3faccise surles tabacs pr\u233\'3fvue au chapitre IV du titre I
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er
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\u160\'3fdulivre III du code des impositions sur les biens et services.
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III.\u160\'3f\u8211\'3f\u160\'3fLe I n\u8217\'3festapplicable qu\u8217\'3faux sommes venant en d\u233\'3fduction de l\u8217\'3fimp\u244\'3ft d\u251\'3f.
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IV.\u160\'3f\u8211\'3f\u160\'3fLe I entre envigueur \u224\'3f partir du\u160\'3f1
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er
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\u160\'3fjanvier\u160\'3f2026.
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EXPOS\u201\'3f SOMMAIRE
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Le pr\u233\'3fsent amendement, inspir\u233\'3f des propositions du cabinetLysios, vise \u224\'3f relever de 3 000 \u8364\'3f \u224\'3f 6 000 \u8364\'3f le plafond par minutedu cr\u233\'3fdit d\rquote imp\u244\'3ft audiovisuel (CIA) applicable aux \u339\'3fuvresd\u8217\'3fanimation.
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Ce rel\u232\'3fvement permet d\rquote adapter le dispositif \u224\'3f l\rquote \u233\'3fvolution desco\u251\'3fts de production et aux nouvelles formes de financement induitespar les plateformes num\u233\'3friques.
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Le diff\u233\'3frentiel actuel entre les \u339\'3fuvres d\u8217\'3fanimation et lesfictions n\rquote est plus justifi\u233\'3f : certaines s\u233\'3fries familiales etd\rquote animation pour adultes atteignent d\u233\'3fsormais des budgetscomparables, voire sup\u233\'3frieurs.
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Cette mesure, cibl\u233\'3fe et d\rquote un co\u251\'3ft estim\u233\'3f \u224\'3f moins de 3 millionsd\u8217\'3feuros par an, vise \u224\'3f renforcer la comp\u233\'3ftitivit\u233\'3f et la visibilit\u233\'3finternationale de la fili\u232\'3fre fran\u231\'3faise de l\u8217\'3fanimation, tout enpr\u233\'3fservant l\u8217\'3femploi qualifi\u233\'3f sur le territoire.
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\u160\'3f
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