Article D422-7 of the French Tourism Code
The rules governing direct levies on casino gaming revenue are set out in Articles D. 2333-74 and D. 2333-76 to R. 2333-82-1 of the French General Local Authorities Code, which are reproduced below: “Art. D. 2333-74 of the General Local Authorities Code. The rate of the progressive levy applied to gross gaming revenue in casinos governed by article L. 321-1 of the French Internal Security Code is as follows :…