Article 1559 of the French General Tax Code
November 7, 2023
Gambling houses are subject to a tax in the forms and according to the procedures determined in articles 1560 to 1566.
Gambling houses are subject to a tax in the forms and according to the procedures determined in articles 1560 to 1566.
The tax rate for gaming houses is calculated by applying to the fraction of annual revenue the rate of: 10% for the fraction between €0 and €100,000; 30% for the portion in excess of €100,000 and up to €1,500,000; > 40% for the portion in excess of €1,500,000 40% for the portion in excess of €1,500,000 and up to €2,600,000; 55% for the portion in excess of €2,600,000 and up…
Gambling house tax is calculated on gross receipts, including all duties and taxes, as for turnover taxes. These revenues are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1. The tax is not levied when its amount does not exceed €12. When no entrance fee is charged in establishments where it is customary to consume during sessions, or when the entrance fee…
Gambling house operators must make a declaration to the customs and excise authorities twenty-four hours before the establishments open. .
The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the minister responsible for the budget.
The proceeds of the tax referred to in articles 1559 et 1560 is allocated to the communes in whose territory the gaming houses have their establishments. It is paid monthly, after deduction of a 5% deduction for assessment and collection costs. If the 5% deduction proves insufficient, it may be increased by ministerial order. The collection of the tax is compulsory in all communes. The communes are required to pay…
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75001, Paris France
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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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