The tax rate for gaming houses is calculated by applying to the fraction of annual revenue the rate of: 10% for the fraction between €0 and €100,000; 30% for the portion in excess of €100,000 and up to €1,500,000; > 40% for the portion in excess of €1,500,000 40% for the portion in excess of €1,500,000 and up to €2,600,000; 55% for the portion in excess of €2,600,000 and up…
Gambling house tax is calculated on gross receipts, including all duties and taxes, as for turnover taxes. These revenues are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1. The tax is not levied when its amount does not exceed €12. When no entrance fee is charged in establishments where it is customary to consume during sessions, or when the entrance fee…
Gambling house operators must make a declaration to the customs and excise authorities twenty-four hours before the establishments open. .
The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the minister responsible for the budget.
The proceeds of the tax referred to in articles 1559 et 1560 is allocated to the communes in whose territory the gaming houses have their establishments. It is paid monthly, after deduction of a 5% deduction for assessment and collection costs. If the 5% deduction proves insufficient, it may be increased by ministerial order. The collection of the tax is compulsory in all communes. The communes are required to pay…
I.-The communes in whose territory mineral water springs are located may institute, for their own benefit, a contribution on these waters. The deliberation instituting the contribution or modifying its rate takes place no later than 30 September of the year to be applicable from the following year. It applies until it is withdrawn. The contribution does not apply to unpackaged mineral waters supplied to spa visitors in the commune where…
1. Is levied, for the benefit of municipalities with more than 5,000 inhabitants, as well as those with a smaller population classified as tourist resorts within the meaning of the sub-section 2 of section 2 of chapter III of title III of book I of the tourism code, an additional tax on registration duties or land registration tax payable on transfers for valuable consideration: 1° of immovable property and immovable…
The municipal council may, by deliberation, reduce the rate of the additional tax on registration duties or land registration tax by up to 0.5% for the transfers referred to in 1° of 1 of article 1584, when the following conditions are met: 1° The transfer is part of a transaction consisting of: a) Either sales by lots triggering the right of pre-emption provided for in Article 10 of Law no….
Municipalities may, by a resolution passed under the conditions provided for in Article 1639 A bis, to exempt from additional tax on registration duties or land registration tax transfers, other than the first transfer, of each of the units in non-trading property capitalisation companies mentioned in Article L. 443-6-2 of the Construction and Housing Code representing fractions of buildings. The provisions of article 1594 E are applicable.
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75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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