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Article 1560 of the French General Tax Code

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…

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