Article D2333-82-5 of the French General Code of Local Authorities
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…