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Showing 4811–4820 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
It is hereby instituted, for the pari mutuel organised and operated by the sociétés de courses under the conditions laid down by Article 5 of the Law of 2 June 1891, the purpose of which is to regulat…
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…
The levy referred to in Article 302 bis ZG is based on the gross gaming revenue, consisting of the share of the stakes collected, in mainland France and the overseas departments, accruing to the opera…
…d, for sports betting organised and operated under the conditions set by I of article 137 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises et pour les…
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…
When a person not established in France is liable for one of the levies mentioned in articles 302 bis ZG, 302 bis ZH and 302 bis ZI, it must have a representative established in France accredited by t…
Under the conditions set out in Article 15 of the 1965 Finance Act (no. 64-1279 of 23 December 1964), a levy equal to 12% of the commission accruing to racing companies, net of any remuneration to aut…
Unless otherwise provided, the provisions of this code applicable to the départements and regions apply to the collectivité de Corse. For the application of these provisions: 1° References to the depa…
…uding the 4th degree 55 between relatives beyond thebeyond the 4th degree and between non-relatives 60 Subject to the exceptions provided for in I of Article 794 and articles 795 and 795-0 A, gifts an…
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