Connaitre ses droits

There shall be established for the betting organized and operated by the racecourse in the conditions laid down in Article 5 of the Act of June 2, 1891 designed to regulate the authorization and operation of horse racing and for paris online horse mentioned in the article 11 of Law No. 2010-476 of 12 May 2010 on the introduction of competition and sector regulation of gambling and online gambling, a levy on amounts incurred by bettors.

This levy is payable by the Pari Mutuel Urbain or racecourse concerned to paris organized under conditions set by the Article 5 of the Act of June 2, 1891 above and the holders, as operator of horse paris online, the approval referred to in Article 21 of Law No. 2010-476 of 12 May 2010 referred to above . The proceeds of this levy is allocated up to 15% and a maximum of 10.15 million euros to the municipalities whose territories are open to the public one or more racetracks in proportion to the stakes horse races actually held by those racetracks and a maximum of 710,500 euros per municipality. The limits mentioned in the preceding sentence are indexed each year on the forecast of the index of consumer prices excluding tobacco used in the draft budget law of the year.

There shall be established for paris sports organized and operated under the conditions laid down by Article 42 of the Finance Act 1985 (No. 84-1208 of December 29, 1984 ) and for paris online sports organized and operated in conditions laid down in Article 12 of Law No. 2010-476 of 12 May 2010 on the introduction of competition and sector regulation of gambling and online gambling, one out of the money involved by bettors.

This levy is payable by the corporation responsible for operating the Paris sports under the conditions laid down in Article 42 of the Finance Act 1985 and the aforementioned holders, as operator of paris online sports of the approval referred to in Article 21 of Law No. 2010-476 of 12 May 2010 referred to above .

There shall be established for online games circle organized and operated under the conditions set by the Article 14 of Law No. 2010-476 of 12 May 2010 on the introduction of competition and regulation of the sector gambling and gambling online, one out of the money committed by the players.

This levy is payable by the holders, as operator of online games circle, of the approval referred to in Article 21 of Law No. 2010-476 of 12 May 2010 referred to above . The proceeds of this levy is allocated up to 15% and in the limit, indexed annually on the prediction of the index of consumer prices excluding tobacco used in the draft budget law for the year, € 10.15 million at the Centre of National Monuments.

The proceeds of this levy is also affected up to 15% and indexed within each year of the forecast of the index of consumer prices excluding tobacco used in the draft budget law of the year of € 10.15 million to the municipalities within the jurisdiction of which are open to the public one or more institutions under the first paragraph of Article 1 of the Act of June 15, 1907 relating to casinos, in proportion to the gross gaming receipts of these establishments .

The samples referred to in Articles 302 bis ZG, 302 bis and 302 bis ZH ZI sit on the amounts incurred by players and gamblers. Gains reinvested by them as new updates are also subject to these levies.

With regard to circle games organized as a tournament and giving rise to the payment by each player, a right of entry representing a sum that he will commit to the game, the levy mentioned in article 302 bis ZI sits on the amount of the fee and, where appropriate, or on that of the entry fees paid later by the player to continue playing.

Regarding the other circle games, the collection mentioned in Article 302 bis AOI is capped at € 0.9 per deal.

The levy rate referred to in Articles 302 bis ZG, 302 bis and 302 bis ZH ZI shall be:

4.6% of the amount incurred for paris horse;

5.7% of the amounts committed under the Paris sports;

1, 8% of the amount incurred for circle games online.

In the case of a game or an online betting, the levy is payable in respect of sums committed as part of a session of gambling or betting conducted through open a player account on a web site as as defined in Article 24 of Law No. 2010-476 of 12 May 2010 on the introduction of competition and sector regulation of gambling and online gambling.

The product samples mentioned in articles 302 bis ZG, 302 bis and 302 bis ZH ZI is declared and liquidated by the gaming operators or online paris mentioned in the second paragraph of these articles on a monthly statement which the model is determined by administration. It is filed along with payment, on time in terms of tax revenue.

The samples referred to in Articles 302 bis ZG, 302 bis and 302 bis ZH ZI are collected and controlled by the same procedures and under the same penalties, guarantees, collateral and privileges as taxes on sales. Claims are presented, investigated and tried under the rules applicable to these taxes.

When a person not established in France is liable for any of the samples referred to in Articles 302 bis ZG, 302 bis and 302 bis ZH ZI, it is required to obtain accreditation from the tax authorities a representative established in France, undertake to fulfill its obligations and formalities to pay the taxes for him. It is available to tax authorities and the regulatory authority of online gaming accounts of all the sessions of gambling or betting line mentioned in the first paragraph of Article 302 bis ZL.