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Law Nº 10,454 Of May 13, 2002

Original Language Title: Lei nº 10.454, de 13 de Maio de 2002

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LEI NO. 10,454, OF May 13, 2002

Disposes on remission of the Contribution to the Development of the Cinematographic Industry-CONDECINE, of which it treats the Interim Measure No. 2.228-1, of September 6, 2001, and gives other arrangements.

THE PRESIDENT OF THE REPUBLIC I do know that the National Congress decrees and I sanction the following Law:

Art. 1º The Contribution to the Development of the National Motion Picture Industry-CONDECINE that it treats art is remnted. 32 of the Interim Measure No. 2.228-1, of September 6, 2001:

I-in the months of January, February, March, April and May 2002, which has as a fact generator the vehiculation, production, licensing and distribution of works cinematographic and videographical with commercial purposes, by market segment to which they are intended; and

II-in the months of January and February 2002, which incited on payment, credit, employment, remittance or delivery, to producers, distributors or overseas intermediaries, of importances relating to income arising from the exploitation of cinematographic and videographical works or by their acquisition or import, at fixed price.

Art. 2º The inciso V of the art. 1º of the Provisional Measure No. 2.228-1 of September 6, 2001, passes the vigour with the following essay:

" Art.1º .......................................................................................................................................................

V-Brazilian cinematic work or Brazilian videophone work: the one that meets one of the following requirements:

a) being produced by Brazilian producer company, observed the provisions of § 1º, registered in ANCINE, be directed by Brazilian or foreign director resident in the Country there are more of 3 (three) years, and use for its production, at the very least, 2/3 (two-thirds) of Brazilian artists and technicians or residents in Brazil more than 5 (five) years ago? (NR)

.............................................................................................................................................................................

c) be carried out, in co-production scheme, by Brazilian producing company registered in ANCINE, in association with companies from other countries with which Brazil does not maintain co-production agreement, ensured the entitlement of, at a minimum, 40% (forty per cent) of the patrimonial rights to the Brazilian producing company and use for its production, at the very least, 2/3 (two-thirds) of Brazilian artists and technicians or residents in Brazil more than 3 (three) years ago. " (NR)

Art. 3º The art. 1º of the Provisional Measure No. 2.228-1 of September 6, 2001, passes the increased vigour of the following incisees XII, XIII, XIV, XV, XVI, XVII, XVIII, XIX, XX and XXI, and of the following § § 1, 2º and 3º:

" Art. 1º ......................................................................................................................................................

XII-mini-series: documentary, fictional or animation work produced in film or digital capping matrix or in magnetic medium with, at a minimum, 3 (three) and at most 26 (twenty six) chapters, with maximum duration of 1,300 (one thousand and three hundred) minutes;

XIII-programmer: company offering, develops or produces content, in the form of channels or of isolated schedules, intended for the enterprises of mass electronic communication services by signature or any other communication services, which transmit electronic signals of sound and image that are generated and transmitted by satellite or by any other means of transmission or vehiculation;

XIV-international programming: that generated, made available and transmitted directly from abroad to Brazil, by satellite or by any other means of transmission or vehiculation, by the channels, programmers or foreign companies, intended for the enterprises of mass electronic communication services by subscription or any other services of communication that transmits electronic signals of sound and image;

XV-national programming: that generated and made available, in the Brazilian territory, by the channels or programmers, including Brazilian audiovisual works or foreign, intended for the enterprises of mass electronic communication services by signature or of any other communication services that transmit electronic signals of sound and image, which is generated and transmitted directly in Brazil by companies based in Brazil, by satellite or by any other means of transmission or vehiculation;

XVI-cinematographic work or advertising videography: the one whose original caption matrix is a film with emulsion photosensitive or digital catchment matrix, the targeting of which is the advertising and advertisement, exhibition or offering of products, services, companies, public or private institutions, political parties, associations, public administration as well as of material and immaterial goods of any nature;

XVII-cinematic work or Brazilian advertising videography: the one that is produced by Brazilian producing company registered in the ANCINE, noted the provisions of the § 1, carried out by Brazilian or foreign director resident in the Country for more than 3 (three) years, and which uses for its production, at the very least, 2/3 (two-thirds) of Brazilian artists and technicians or residents in Brazil more than 5 (five) years;

XVIII? Cinematographic work or Brazilian advertising videography filmed abroad: the one, carried out abroad, produced by Brazilian producing company registered at ANCINE, observed the provisions of § 1 °, performed by Brazilian director or foreign resident in Brazil there are more than 3 (three) years, and which uses for its production, at the very least, 1/3 (one-third) of Brazilian artists and technicians or residents in Brazil more than 5 (five) years;

cinematographic nineteenth-works or foreign advertising videographically adapted: the one that does not meet the provisions of the incisos XVII and XVIII, adapted to the Portuguese language or to the commercial conditions and needs or techniques of display and vehiculation in Brazil;

XX? cinematographic work or Brazilian advertising video of small vehiculation: the one that is produced by Brazilian producing company registered in ANCINE, observing the provisions of § 1º, held by Brazilian director or foreigner resident in the Country there are more than 3 (three) years, and to use for its production, at a minimum, 2/3 (two-thirds) of Brazilian artists and technicians or residents in Brazil more than 3 (three) years and whose vehiculation is restricted to Municipalities that totals a maximum number of inhabitants to be defined in regulation;

XXI-claquete of identification: fixed or in motion picture inserted at the beginning of the cinematographic or videofhonographic work containing the information necessary to its identification, according to the established in regulation.

§ 1º For the purposes of the inciso V of this article, it is understood by Brazilian company that constituted under the Brazilian laws, with registered office and administration in the Country, whose majority of the total and voting capital is of direct or indirect entitlement, from nate or naturalized Brazilians there are more than 10 (ten) years, which must exercise in fact and in law the decision-making power of the company.

§ 2º For the purposes of the provisions of the XVII incisies, XVIII and XX of this article, is understood by Brazilian company that constituted under the Brazilian laws, with registered office and administration in the Country, whose majority of the capital is direct or indirect title of nate or naturalized Brazilians there are more than 5 (five) years, which must exercise in fact and in law the decision-making power of the company.

§ 3º It is considered to be version of cinematographic or videophone advertising, the enlarged or reduced edition in its time of duration, performed from the original content of a same cinematographic work or advertising videography, and carried out under the same production contract. " (NR)

Art. 4º The inciso III of the art. 2º of the Provisional Measure No. 2.228-1 of September 6, 2001, passes the vigour with the following essay:

" Art. 2º ......................................................................................................................................................

III-programming and distribution of audiovisual works from any origin in the electronic means of mass communication under mandatory and exclusive responsibility, inclusive editorial, of Brazilian companies, qualified in the form of § 1º of the art. 1º of the Provisional Measure No. 2.228-1 of September 6, 2001, with the wording given by this Law.

......................................................................................................................................................... " (NR)

Art. 5º The art. 21 of the Provisional Measure No. 2.228-1 of September 6, 2001, passes the invigorated addition of the following single paragraph:

" Art. 21 ......................................................................................................................................................

Single paragraph. In the case of cinematographic works and advertising videographers, the indelible and irremovable mark that it treats the caput and in the intended purposes there is expected to appear in the tag claquette.? (NR)

Art. 6º The art. 28 of the Provisional Measure No. 2.228-1 of September 6, 2001, passes the vigour with the following essay:

" Art. 28. Every Brazilian cinematographic and videographical work should, prior to its display or commercialization, require ANCINE the registration of the title and the Brazilian Product Certificate-CPB.

§ 1º In the case of cinematographic work or Brazilian advertising videographical work, after the request for the registration of the title, the same may be displayed or marketed, owing to be withdrawn from display or be suspended its marketing, if the non-payment of the CONDECINE or the provision of incorrect information.

§ 2º The versions, the adaptations, the vignettes and the calls performed from the original film and videophonographic works should be considered, together with this one, one title, for the purpose of the payment of CONDECINE. " (NR)

Art. 7º The single paragraph of the art. 24, the art. 25 plus the following single paragraph, and the arts. 29 and 31, all of the Provisional Measure No. 2.228-1 of September 6, 2001, go on to invigorate with the following essay:

" Art. 24 ......................................................................................................................................................

Single paragraph. Foreign cinematographic and videographical works are dispensed from mandatory copying in the Country to the limit of 6 (six) copies, as well as their promotion and dissemination material at the limits set out in regulation. " (NR)

" Art. 25. Any and all foreign advertising or videographical work may only be conveyed or transmitted in the Country, in any market segment, after payment of the Contribution to the Development of the Motion Picture Industry National-CONDECINE, of which it treats art. 32.

Single paragraph. The adaptation of cinematographic work or advertising videography is to be carried out by Brazilian producing company registered in ANCINE, according to the regulation. " (NR)

" Art. 29. The contracting of commercial exploitation, licensing, production, co-production, exhibition, distribution, marketing, import and export of cinematographic and videographical works on any support or vehicle on the market Brazilian, should be informed to ANCINE, in advance of the marketing, display or vehicular of the work, with the proving of the payment of the CONDECINE to the market segment in which the work comes to be commercially exploited.

Paragraph single. In the case of cinematographic work or advertising videography, it should be sent to ANCINE, the summary of the contract struck between asparties, as a model to be established in regulation.? (NR)

" Art. 31. The hiring of programming or international programming channels, by the companies providers of mass electronic communication services by subscription or any other communication services that transmit electronic signals of sound and image, it should always be carried out through qualified Brazilian company in the form of § 1º of the art. 1º of the Provisional Measure No. 2.228-1 of September 6, 2001, with the wording given by this Law, even if the payment of the amounts to this concerning is made directly to the foreign company by the Brazilian company that will be held responsible for the contents of the contracted schedule, observing the devices of this Interim Measure and the pertinent Brazilian legislation.

......................................................................................................................................................... " (NR)

Art. 8º The art. 33 of the Provisional Measure No. 2.228-1 of September 6, 2001, passes the invigorate plus of the following § 3º:

" Art. 33 ......................................................................................................................................................

§ 3º The CONDECINE concerning the cinematographic and videomonographic works advertisement will be due once every 12 (twelve) months for each industry in which the work is effectively conveyed. " (NR)

Art. 9º The table "d" relative to art. 33, inciso I, of the Provisional Measure No. 2.228-1, of September 6, 2001, constant of Annex I of that Provisional Measure, shall become invigorated with the constant wording of Annex I of this Act.

Art. 10. Annex I of the Provisional Measure No. 2.228-1 of September 6, 2001 in the part concerning the inciso II of the art. 33 of the cited Provisional Measure, it passes the vigour with the tables "a", "b", "c" and "d", constants of Annex I of this Act.

Art. 11. The caput and the incisos of the art. 36 of the Provisional Measure No. 2.228-1 of September 6, 2001, they go on to invigorate with the following essay:

" Art. 36. CONDECINE is to be collected to ANCINE in the form of the regulation:

I? on the date of the title's claim to the markets of display and domestic video rooms on any support, and electronic mass communication services by subscription to the programmers referred to in the inciso XV of the art. 1º of the Provisional Measure No. 2.228-1 of September 6, 2001 on any support as Annex I;

II-on the date of the registration of the title for the broadcasting services market of sounds and images and other markets, as Annex I;

III-on the date of the registration of the title or until the first working day following your request, for Brazilian, foreign or foreign film or advertising work adapted for each segment of market, as Annex I;

IV? on the date of the registration of the title, for the market of radiofusion services of sounds and images and electronic mass communication by signature, for national cinematographic and videographic work, as Annex I;

V? on the date of payment, credit, employment or remittance of the importances referred to in the single paragraph of the art. 32;

VI? on the date of the granting of the indicative classification certificate, in the remaining cases, as Annex I.? (NR)

Art. 12. The art. 37 of the Provisional Measure No. 2.228-1 of September 6, 2001, passes the invigorate plus of the following § 2, passing the single paragraph to be § 1º:

" Art. 37 ......................................................................................................................................................

§ 1º The physical or legal person promoting the exhibition, transmission, diffusion or vehiculation of cinematographic or videographical work that has not been the subject of the CONDECINE pick-up responds solidly by that contribution.

§ 2º The solidarity of which it treats § 1º does not apply to the hypothesis provided for in the single paragraph of the art. 32.? (NR)

Art. 13. The art. 38 and its single paragraph of the Provisional Measure No. 2.228-1, of September 6, 2001, go on to invigorate with the following essay:

" Art 38. The administration of the CONDECINE, inclusive of the fundraising, taxation and surveillance activities, competes à:

I-Secretariat of the Federal Revenue Officer, in the single paragraph hypothesis of the art. 32;

II-ANCINE, in the remaining cases.

Single paragraph. They apply to the CONDECINE, in the hypothesis that it treats the inciso I of the caput, the standards of Decree No. 70,235, of March 6, 1972. " (NR)

Art. 14. The art. 39 of the Provisional Measure No. 2.228-1 of September 6, 2001, is increased by the following incisees VII, VIII, IX and X and of the following § § 2º, 3º, 4º, 5º and 6º, passing its single paragraph to be § 1º and its incisos III, IV and VI to be invigorated with the next essay:

" Art.39 .......................................................................................................................................................

III-the calls of the programs and the publicity of cinematographic and videofonographic works conveyed in the broadcasting services of sounds and images, in the electronic mass communication services by subscription and in the market segments of display and video rooms domestic in any support, as well as the decreasing versions of the exhibition time or replacement, only, of the advertised object or letreers, the adaptations, the vignettes and the calls performed from a same cinematographic work or work videophone advertising;

IV-the film works or advertising videophones conveyed in Municipalities that total a number of inhabitants to be defined in regulation;

..................................................................................................................................................................

VI-the Brazilian audiovisual works, produced by the broadcasting service companies of sounds and images and companies of electronic mass communication services by subscription, for display in their own industry segment or when transmitted by law or regulation force in another market segment, noted the provisions of the single paragraph, except the advertising audiovisual works;

VII-the payment, credit, employment, shipment or delivery to the producers, distributors or intermediaries in the exterior, of the importances relating to income arising from the exploitation of cinematographic or videographical works or by its acquisition or import at the fixed price, as well as any amount regarding the acquisition or licensing of any form of rights, regarding the programming, as a constant definition of the inciso XV of the art. 1º;

VIII-cinematic works and Brazilian advertising videographers of charitable character, philanthropic and political propaganda;

IX-the cinematographic and videographical works included in the international programming that it treats the inciso XIV of the art. 1, as to the CONDECINE provided for in the inciso I, point d of the art. 33;

X-a CONDECINE that it treats the single paragraph of art. 32, concerning the international programming, of which it treats the inciso XIV of the art. 1, provided that the recipient programmer of this exemption chooses to apply the value corresponding to 3% (three per cent) of the value of payment, credit, employment, shipment or delivery to producers, distributors or brokers abroad, of the importancies relating to income or remuneration arising from the exploitation of cinematographic or videographical works or by their acquisition or import at fixed price, as well as any amount concerning the acquisition or licensing of any form of rights, in production projects of Brazilian cinematic and videographical works of long, medium and short films of independent production, of co-production of Brazilian cinematographic and videographical works of independent production, from telefilmes, miniséries, documentary, fictional, animation and television programmes of educational and cultural character, independent production Brazilians, approved by ANCINE.

...................................................................................................................................................................

§ 2º The values corresponding to the 3% (three by a) provided for in the inciso IX shall be deposited on the date of payment, credit, employment, remittance or delivery, to producers, distributors or intermediaries abroad, of the importations relating to income arising from the exploitation of cinematographic and videographical works or by its acquisition or import at the fixed price, in account of special financial application at the Bank of Brazil, on behalf of the taxpayer.

§ 3º The values not applied in the form of the inciso IX, after 270 (two hundred and seventy) days of its deposit in the account of which it treats § 2, it will be intended for ANCINE, for application in programmes and projects of fostering the production, distribution and exhibition of cinematographic works and independent production videography.

§ 4º The values set out in the inciso IX will not be able to be applied in audiovisual works of an advertising nature.

§ 5º The release of the values deposited in the account of special financial application is conditional on the integralization of at least 50% (fifty percent) of the approved resources for the realization of the project.

§ 6º The projects produced with the resources of which it treats the inciso IX will be able to use the incentives provided for in Law No. 8,685 of July 20, 1993, and in Law No. 8,313 of December 23, 1991, limited to 95% (ninety five percent) of the total budget approved by ANCINE for the project. " (NR)

Art. 15. The paragraph a of the inciso II of the art. 40 of the Provisional Measure No. 2.228-1 of September 6, 2001, passes the vigour with the following essay:

"Art.40 .......................................................................................................................................................

II- .............................................................................................................................................................

a) audiovisual works intended for the market segment of rooms display that are explored with up to 6 (six) copies;

...................................................................................................................................................................

III-(revoked). " (NR)

Art. 16. The art. 3º of Law No. 8,685 of July 20, 1993, passes the vigour with the following essay:

" Art. 3º The taxpayers of the Income Tax incident in the terms of the art. 13 of the Decree-Law No. 1,089, of 1970, as amended by art. 2º of this Act, they will be able to benefit from abatement of 70% (seventy percent) of the tax due, as long as they invisve in the development of production projects of Brazilian film works of independent production of independent production, and in the co-production of Brazilian telefilm and minisisséries of independent production and of Brazilian cinematographic works of independent production. " (NR)

Art. 17. The art. 60 of the Provisional Measure No. 2.228-1 of September 6, 2001, passes the increased vigour of the following § 4º:

" Art.60. ......................................................................................................................................................

§ 4º The communication vehicles that veer copy or original work cinematography or advertising videographical work, without which it is conspicuous in the claquete of identifying the number of the respective record of the title, will pay fine corresponding to 3 (three) times the value of the contract or vehiculation. " (NR)

Art. 18. The art. 4º of Law No. 8,685 of July 20, 1993, modified by the Law No. 9,323 of December 5, 1996, passes the vigour with the following essay:

" Art.4º ........................................................................................................................................................

§ 2º The projects to which this article refers should cumulatively meet to the following requirements:

I-counterpart of own or third party resources corresponding to 5% (five per cent) of the approved global budget, proven at the end of its achievement;

II-limit of the resource aport object from the incentives of R$ 3,000,000.00 (three million reais) for each incentive provided for in the art. 1º and art. 3º of this Law, and may the same be used concomitantly;

III-submission of the project for approval by ANCINE, as per regulation.

§ 3º The investments referred to in this article will not be able to be used in the production of audiovisual works of an advertising nature.

§ 4º The release of resources becomes conditional on the integralisation of at least 50% (fifty per cent) of the resources approved for the realization of the Project.

§ 5º The use of the incentives provided for in this Act does not make it impossible for the same project to benefit from resources provided for in Law No. 8,313 of December 23, 1991, provided that it framed in its objectives, limited the total of these incentives at 95% (ninety-five percent) of the total budget approved by ANCINE. " (NR)

Art. 19. The art. 5º of Law No. 8,685 of July 20, 1993, modified by art. 51 of the Provisional Measure No. 2.228-1 of September 6, 2001, passes the vigour with the following essay:

" Art. 5º The values not applied in the form of the art. 1º within 48 (forty eight) months counted from the date of the start of the first deposit in the account that it deals with point to of § 1º of the art. 4, and in the case of art. 3º after 180 (one hundred and eighty) days of its deposit in the account that it treats Art's § 1º (b) 4, will be aimed at ANCINE, for application in programs and projects of fostering the production, distribution and exhibition of independent production and videographical works of production. " (NR)

Art. 20. The remaining articles of the Provisional Measure No. 2.228-1 of September 6, 2001 and of Law No. 8,685 of July 20, 1993, amended by Law No. 9,323 of December 5, 1996 and the remaining CONDECINE value tables set out in its Annex I remain unaltered.

Art. 21. This Act comes into force on the date of its publication.

Brasilia, May 13, 2002; 181º of Independence and 114º of the Republic.

FERNANDO HENRIQUE CARDOSO

Sergio Silva of the Amaral

Francisco Weffort

Pedro Parente

ANNEX I

Art. 33, inciso I:

.........................................................................................................................................................

d) MARKET OF COMMUNICATION SERVICES BULK ELECTRONICS PER SIGNATURE WHEN IT COMES TO NATIONAL PROGRAMMING OF WHICH TREATS THE INCISO XV DO ART 1º (except advertising work)

cinematic or videographic work of up to 15

R$ 200.00

cinematic or video-ographic works of more than 15 and up to 50

R$ 500.00

cinematographic or videofhonographic work length of more than 50

R$ 2,000.00

-cinematic work or serial videofhoneography (by chapter or episode)

R$ 450.00

Art. 33, inciso II:

a) BRAZILIAN FILM ARTWORK OR BRAZILIAN ADVERTISING VIDEOGRAPHY FILMED ABROAD FOR DISPLAY IN EACH INDUSTRY

cinematographic work or advertising videophone Brazilian filmed abroad with simultaneous payment for all market segments

R$ 28,000.00

cinematographic work or Brazilian advertising videophones filmed abroad, for the broadcasting services market of sounds and images

R$ 20,000.00

cinematic work or advertising videophone Brazilian filmed abroad, for the market for electronic mass communication services by subscription, when included in national programming

R$ 6,000.00

cinematic work or Brazilian advertising videophones filmed abroad, for the home video market, in any support

R$ 3,500.00

-labor cinematic or Brazilian advertising videographically filmed abroad, for the exhibition room market

R$ 3,500.00

cinematic work or Brazilian advertising videograph filmed abroad for other market segments

R$ 500.00

b) CINEMATOGRAPHIC WORK OR FOREIGN ADVERTISING VIDEOPHONE FOR DISPLAY IN EACH MARKET SEGMENT

-cinematic work or foreign advertising video-game with simultaneous payment for all industries

R$ 84,000.00

cinematographic work or foreign advertising videography for the market of broadcasting services of sounds and images

R$ 70,000.00

cinematographic work or foreign advertising video-game for the mass electronic communication services market by subscription, when included in national programming

R$ 10,000.00

film or foreign advertising video game for the home video market, in any support

R$ 6,000.00

cinematographic work or foreign advertising videograph for the display room market

R$ 6,000.00

cinematographic work or foreign advertising video-game for other industries

R$ 1,000.00

c) CINEMATOGRAPHIC WORK OR FOREIGN ADVERTISING VIDEOGRAPH ADAPTED FOR DISPLAY IN EVERY INDUSTRY

cinematographic work or advertising videophone foreign adapted with concurrent payment for all industries

R$ 50,000.00

cinematographic work or foreign advertising videophone adapted for the broadcasting services market of sounds and images

R$ 45,000.00

cinematic work or advertising videophone foreign adapted for the mass electronic communication services market by subscription, when included in national programming

R$ 8,000.00

film artwork or foreign advertising videographically adapted for the home video market, in any support

R$ 5,000.00

cinematographic or videophone work foreign advertising adapted for the market of display rooms

R$ 5,000.00

cinematographic work or foreign advertising videography adapted for other market segments

R$ 800.00

d) BRAZILIAN FILM WORK OR ADVERTISING VIDEOGRAPH FOR DISPLAY IN EACH MARKET SEGMENT

-piece cinematic or Brazilian advertising video-game with simultaneous payment for all industries

R$ 1,500.00

cinematic work or Brazilian advertising videography, for the market of broadcasting services of sounds and images

R$ 1,000.00

cinematic work or advertising videophone Brazilian, for the market for electronic mass communication services by subscription, when included in national programming

R$ 500.00

film works or Brazilian advertising videograph, for the home video market, in any support

R$ 300.00

cinematic work or advertising videophone brazilian, to the market of display rooms

R$ 300.00

-Brazilian film or advertising video game for other market segments

R$ 100.00