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Showing 611–620 of 21962 articles for “Art. BOFiP-IS-CHAMP-10-30-§§ 320 et 330”
A decree shall lay down the conditions for the application of this chapter.
…ns laid down by the article 14 of Law no. 2010-476 of 12 May 2010 relating to the opening up to competition and the regulation of the online gambling and games of chance sector, a levy on the sums com…
…of which is to regulate the authorisation and operation of horse racing, and for the online horse betting mentioned in the article 11 of Law no. 2010-476 of 12 May 2010 relating to the opening up to…
The rate of the levies mentioned in articles 302 bis ZH and 302 bis ZI is set at :27.9% of gross gaming revenue in respect of sports betting marketed in a physical distribution network and 33.7% of gr…
…ecision of the Council of the European Union. A joint order of the Minister responsible for the budget and the Minister responsible for agriculture sets the rates of the fee. The rate of the fee appli…
…nd France and the overseas departments, accruing to the operator in respect of the organisation of betting, before deduction of sums in cash or in kind allocated free of charge to certain players as p…
…ister for the Economy, Finance and Industry, the Minister for Agriculture and Fisheries and the Secretary of State for the Budget sets the rate of the fee (1). V. - The fee is collected and controlled…
In the case of online gambling or betting, the levy is due in respect of sums committed as part of a gambling or betting session carried out by means of a player account opened on a dedicated site as…
The levies mentioned in articles 302 bis ZG, 302 bis ZH, 302 bis ZI and 302 bis ZO are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securiti…
…ve a representative established in France accredited by the tax authorities, who undertakes to complete the formalities and pay the levies on its behalf. It shall make available to the tax authorities…
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