COMMISSION DECISION
of 11 December 2007
on State Aid C 47/06 (ex N 648/05) Tax credit introduced by France for the creation of video games
(notified under document number C(2007) 6070)
(Only the French text is authentic)
(Text with EEA relevance)
(2008/354/EC)
1. PROCEDURE
2. DETAILED DESCRIPTION OF THE MEASURE ON THE DATE ON WHICH THE PROCEDURE WAS INITIATED
(a) Eligible undertakings and video games
(b) Eligible expenditure
(c) Tax credit mechanism
3. REASONS FOR INSTITUTING THE PROCEDURE
4. COMMENTS FROM INTERESTED PARTIES
5. FURTHER DETAILS PROVIDED AND CHANGES MADE BY THE FRENCH AUTHORITIES FOLLOWING THE INITIATION OF THE PROCEDURE
Criterion |
Number of points |
||
|
maximum 4 points |
||
The game is an adaptation of a recognised work from Europe’s historical, artistic or scientific heritage. or |
4 points |
||
The game is inspired by a film, an audiovisual work, a literary or artistic work or a European cartoon strip. |
2 points |
||
|
maximum 2 points |
||
The game is an original creation (originality of scenario/creativity of the graphic and sound environment). |
from 0 to 2 points |
||
|
maximum 8 points |
||
The game is based on a narration. |
3 points |
||
The artistic expenditure(12) accounts for more than 50 % of the production budget. |
2 points |
||
The original version of the scenario (‘bible of the game’) is written in French. |
1 point |
||
The game is published in its original version in at least three official languages of the European Union. |
1 point |
||
The game deals with political, social or cultural issues of relevance to European citizens and/or reflects values specific to European societies. |
1 point |
||
|
maximum 5 points |
||
At least 80 % of the creative expenditure is located in the territory of the European Union. |
1 point |
||
The game involves the participation of European creative collaborators. |
from 0 to 4 points |
||
|
maximum 3 points |
||
The game includes between one and three innovations in the following six areas: man/machine interface, content generated by users, artificial intelligence, rendering, multiplayer interactivity and functionalities, narrative structure. |
from 0 to 3 points |
||
Maximum number of points available |
22 points |