French General Code of Local Authorities
In forcePersons operating a casino pursuant to article L. 321-3 du code de la sécurité intérieure must declare and pay levies as follows:
1° For value added tax payers subject to the normal actual taxation regime provided for in the 2 de l'article 287 du code général des impôts, on the appendix to the declaration referred to in 1 of the same article filed in respect of the month or quarter during which the liability arose;
2° For those liable for value added tax subject to the simplified taxation scheme provided for in the article 302 septies A du code général des impôts, on the annual declaration referred to in article 287(3) of the same code filed in respect of the financial year during which the liability arose;
For persons who are not liable for payment of the tax, the annual declaration must be filed at least three months before the due date.
3° For persons not liable for value added tax, on the appendix to the declaration provided for in 1 of Article 287 of the General Tax Code filed with the tax collection department responsible for the head office or main establishment no later than the 25th of the month following the month during which the liability arose.
Although they are not immediately due, the sums representing the amount of the deductions are the property of their respective beneficiaries:
>As soon as the deduction is taken into account, the sums in question become the property of the beneficiaries.
- as soon as the deduction is taken into account in the case of circle games and their electronic form;
- as soon as they are entered in the direct debit books for games of chance and their electronic form and for the devices mentioned in article D. 321-13 du code de la sécurité intérieure.
