Article 1609 tertricies of the French General Tax Code
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…