Article 302 bis ZJ
…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…
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Showing 1001–1010 of 16651 articles for “Art. -30 et -40”
…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…
…ther than persons liable for value added tax, acting as such, potatoes, bananas and the fruit or vegetables mentioned in Part IX of Annex I to Council Regulation (EC) No 1234/2007 of 22 October 2007 e…
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
The fee is set at a flat rate of €125 per approved establishment.
The simplified scheme for declaring turnover taxes is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
The fee referred to in article 302 bis WD is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
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