PART TWO: THE MUNICIPALITY

The director in charge and the members of the casino management committee must keep special gaming accounts and commercial accounts for the establishment in accordance with the chart of accounts established by order of the Minister of the Interior and the Minister responsible for the budget. The accounting period has the same duration as the gaming season as defined in Article L. 2333-55-2 of the present code. These provisions apply…

I. – For the application of I of article L. 2333-55-3, events are eligible for the tax credit: 1° When the casino directly provides all or part of the organisation and financing of the event. The expenses referred to in IV of article L. 2333-55-3 may be charged to the casino; 2° When the casino delegates all or part of the organisation of the event to a third party holding…

The share of the credits allocated to each organisation mentioned in article L. 742-9 of the Internal Security Code is equal to the pro rata of the number of rescue operations carried out during the tax year in relation to the total number of rescue operations carried out by all approved organisations during the same financial year. The number of rescue operations taken into account in determining this fraction is…

Persons operating a casino pursuant to article L. 321-3 du code de la sécurité intérieure must declare and pay levies as follows: 1° For value added tax payers subject to the normal actual taxation regime provided for in the 2 de l’article 287 du code général des impôts, on the appendix to the declaration referred to in 1 of the same article filed in respect of the month or quarter…

When the items used to determine the tax base for the levies referred to in article L. 2333-57 du code général des collectivités territoriales are expressed in a currency other than the euro, the exchange rate to be applied is that of the last rate determined by reference to the rate published by the Banque de France from the rate set by the European Central Bank, known on the day…