Films may be shown in theaters in France only after classification by an administrative commission of the ministry of Culture. In 1975, the X classification (officially: "pornographic or violence-inciting movies") was created for pornographic movies, or movies with successions of scenes of graphic violence. The commission has some leeway in classification, it may for instance take into account the artistic qualities of a movie not to count it pornographic. Movies with an X rating may only be shown in specific theaters (which hardly exist nowadays in France); they bear special taxes and tax rates, including a 33% tax on revenue. In 2000, some conservative associations sued the government for granting the movie Baise-moi, which contained graphic, realistic scenes of sex and violence, a non-X classification. The Conseil d'État at litigation ruled that the movie should have been rated X. The decision was highly controversial, and some suggested changing the law under which it was rated 18.
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