Article 302 bis WE of the French General Tax Code
November 8, 2023
The fee is set at a flat rate of €125 per approved establishment.
The fee is set at a flat rate of €125 per approved establishment.
The fee referred to in article 302 bis WD is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
A decree shall lay down the conditions for the application of this chapter.
I. – Are subject to an additional tax to the tax on commercial surfaces provided for by the article 3 of law no. 72-657 of 13 July 1972 instituting measures in favour of certain categories of elderly shopkeepers and craftsmen are persons liable to value added tax who satisfy the following conditions: a. they purchase and resell as they are or after packaging to persons other than persons liable for…
A contribution is hereby instituted on the transfer to a publisher or distributor of television services within the meaning of Articles 2 and 2-1 of law no. 86-1067 of 30 September 1986 relating to freedom of communication (1) of broadcasting rights to sporting events or competitions. Also subject to this contribution is the transfer of broadcasting rights to a person who makes available to the public a service offering access…
It is hereby instituted, for the pari mutuel organised and operated by the sociétés de courses under the conditions laid down by Article 5 of the Law of 2 June 1891, the purpose of which is to regulate the authorisation and operation of horse racing, and for the online horse betting mentioned in the article 11 of Law no. 2010-476 of 12 May 2010 relating to the opening up to…
It is instituted, for sports betting organised and operated under the conditions set by I of article 137 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises et pour les paris sportifs en ligne organisés et exploités dans les conditions fixées à in Article 12 of Law no. 2010-476 of 12 May 2010 on opening up competition and regulating the online…
It is instituted, for online circle games organised and operated under the conditions laid down by the article 14 of Law no. 2010-476 of 12 May 2010 relating to the opening up to competition and the regulation of the online gambling and games of chance sector, a levy on the sums committed by players. This levy is payable by persons who must be subject, as operators of online circle games,…
The levy referred to in Article 302 bis ZG is based on the gross gaming revenue, consisting of the share of the stakes collected, in mainland France and the overseas departments, accruing to the operator in respect of the organisation of betting, before deduction of sums in cash or in kind allocated free of charge to certain players as part of commercial actions and taxes of any kind. Winnings resulting…
The rate of the levies mentioned in articles 302 bis ZH and 302 bis ZI is set at : 27.9% of gross gaming revenue in respect of sports betting marketed in a physical distribution network and 33.7% of gross gaming revenue in respect of online sports betting; 1.8% of sums committed in respect of online circle games. The rate of the levy referred to in Article 302 bis ZG is…
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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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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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