Article 290 quater of the French General Tax Code
November 8, 2023
I. – In venues where shows with an admission charge are organised, the operators must issue a ticket to each spectator or record and keep in a computerised system the data relating to admission, before access to the venue. The procedures for applying the first paragraph, in particular the obligations incumbent on the operators of a venue, as well as the manufacturers, importers or merchants of admission tickets, are laid…
