A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the growth and transformation of businesses. Gross gaming revenue is made up of the difference between the sums wagered by players and the sums paid or to be paid out to winners. The sums…
A levy is introduced for sports betting based on the gross gaming revenue, made up of the difference between the sums wagered by players and the sums paid out or to be paid out to winners. The sums wagered by players from 1 January 2020 are defined as sums wagered from the date on which the event or events on which the game is based take place. The sums paid…
The levies mentioned in articles 1609 novoviciesand 1609 tricies are declared and settled by the online gaming or betting operators mentioned in these articles in accordance with the following procedures: 1° For those liable for value added tax subject to the normal actual taxation system provided for in 2 of Article 287, on the annex to the declaration mentioned in 1 of the same article 287 filed in respect of…
Les prélèvements mentionnés aux articles 1609 novovicies et 1609 tricies 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.
A fee collected for the benefit of the racing companies is instituted, intended to finance the public service missions defined in Article 2 of the law of 2 June 1891, the purpose of which is to regulate the authorisation and operation of horse racing. This fee is based on the gross gaming revenue, as defined in the first paragraph of article 302 bis ZJ, from online horse betting mentioned in…
Social levies on gaming and betting are assessed, declared, liquidated, collected and controlled in accordance with the provisions of the articles L. 137-20, L. 137-21, L. 137-22, L. 137-23, L. 137-25 and L. 137-26 of the Social Security Code.
I. – Beverages consisting of: a) A prior mixture of beverages with an actual alcoholic strength not exceeding 1.2% vol. and alcoholic beverages within the meaning of 2° of Article L. 111-4 of the Code des impositions sur les biens et services, or b) One or more products subject to excise duty on alcohol mentioned in Article L. 313-2 of the code of taxes on goods and services that do…
I.-A contribution is levied on beverages and liquid preparations for beverages intended for human consumption: 1° Falling under CN codes 2009 and 2202 of the customs tariff; 2° Containing added sugars; 3° Packaged in containers intended for retail sale either directly or through a professional or previously assembled and presented in containers not intended for retail sale so as to be consumable as they are; 4° Which are not alcoholic…
I.-It is instituted a contribution on beverages other than alcoholic beverages within the meaning of 2° of article L. 111-4 of the code of taxes on goods and services mentioned in II. I bis.-.The contribution is payable by the person who makes the first delivery of the products mentioned in I, whether free of charge or for consideration, in France, outside the local authorities governed by Article 74 of the…
The insurers contribute to the financing of the expenses mentioned in article L. 753-1 du code rural et de la pêche maritime. This contribution is calculated in proportion to the number of people insured with each of them on 31 March 2002, in application of article L. 752-1 of the Rural Code, as it read prior to 1 April 2002, and in proportion to the number of persons insured with…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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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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