I. – A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter and in those provided for in article 244 bis A by taxpayers not resident in France for tax purposes who are liable for income tax. The tax does not apply to…
I. – A tax on the physical video and online distribution of audiovisual content is due in respect of operations: 1° The sale and rental in France of videograms intended for the private use of the public; 2° The making available to the public in France of services giving access to cinematographic or audiovisual works for a consideration, upon individual request made by an electronic communication process; 3° The making…
I. – An additional apprenticeship contribution is instituted. This contribution is payable by companies with at least two hundred and fifty employees that are liable for the apprenticeship tax pursuant to article 1599 ter A and whose annual salaried workforce, for all of the following categories, is below a threshold: 1° Employees under a professionalisation or apprenticeship contract and, during the year following the end date of the professionalisation or…
I. – With effect from 1st January 2004, a tax is introduced for the benefit of the National Association for Automobile Training. It contributes to the financing of initial vocational training, in particular apprenticeships, and continuing vocational training in the automobile, cycle and motorbike repair professions. The tax is payable by companies whose main or secondary activity is the repair, maintenance, fitting of accessories, roadworthiness testing, exchange of parts, and…
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the growth and transformation of businesses. Gross gaming revenue is made up of the difference between the sums wagered by players and the sums paid or to be paid out to winners. The sums…
A levy is introduced for sports betting based on the gross gaming revenue, made up of the difference between the sums wagered by players and the sums paid out or to be paid out to winners. The sums wagered by players from 1 January 2020 are defined as sums wagered from the date on which the event or events on which the game is based take place. The sums paid…
The levies mentioned in articles 1609 novoviciesand 1609 tricies are declared and settled by the online gaming or betting operators mentioned in these articles in accordance with the following procedures: 1° For those liable for value added tax subject to the normal actual taxation system provided for in 2 of Article 287, on the annex to the declaration mentioned in 1 of the same article 287 filed in respect of…
Les prélèvements mentionnés aux articles 1609 novovicies et 1609 tricies are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Claims are presented, investigated and judged according to the rules applicable to these same taxes.
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…
Social levies on gaming and betting are assessed, declared, liquidated, collected and controlled in accordance with the provisions of the articles L. 137-20, L. 137-21, L. 137-22, L. 137-23, L. 137-25 and L. 137-26 of the Social Security Code.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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