Title II: Turnover taxes and similar taxes

In the case of online gambling or betting, the levy is due in respect of sums committed as part of a gambling or betting session carried out by means of a player account opened on a dedicated site as defined in Article 24 of Law no. 2010-476 of 12 May 2010 relating to the opening up to competition and the regulation of the online gambling sector. The levies mentioned in…

The levies mentioned in articles 302 bis ZG, 302 bis ZH, 302 bis ZI and 302 bis ZO are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Claims are presented, investigated and judged according to the rules applicable to these same taxes.

When a person not established in France is liable for one of the levies mentioned in articles 302 bis ZG, 302 bis ZH and 302 bis ZI, it must have a representative established in France accredited by the tax authorities, who undertakes to complete the formalities and pay the levies on its behalf. It shall make available to the tax authorities and the National Gaming Authority the accounts for all…

Under the conditions set out in Article 15 of the 1965 Finance Act (no. 64-1279 of 23 December 1964), a levy equal to 12% of the commission accruing to racing companies, net of any remuneration to authorised bodies and holders of foreign rights, is introduced for bets placed from abroad and pooled in France. The levy is payable by the Pari mutuel urbain economic interest group on behalf of the…