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Showing 11–20 of 78 articles for “Art. 1609”
The committee of a syndicat de communes may decide, under the conditions provided for in article L. 5212-20 du code général des collectivités territoriales, to levy the taxes mentioned in 1° to 4° of…
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 wa…
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…
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…
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 regula…
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…
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 part…
1. From 1st January 2011, the business value added levy collected by the public inter-municipal cooperation establishments mentioned in II of article 1379-0 bis is equal to the share mentioned in 5° o…
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…
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 publi…
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