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Showing 1901–1910 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…d to farmers in respect of direct support allocated in application of Council Regulation (EC) No 73/2009 of 19 January 2009, excluding turnover from forestry, shellfish farming and freshwater fishing…
…ine circle games organised and operated under the conditions laid down by the article 14 of Law no. 2010-476 of 12 May 2010 relating to the opening up to competition and the regulation of the online g…
…operation of horse racing, and for the online horse betting mentioned in the article 11 of Law no. 2010-476 of 12 May 2010 relating to the opening up to competition and the regulation of the online g…
…in respect of online circle games.The rate of the levy referred to in Article 302 bis ZG is set at 20.2% of gross gaming revenue for horse betting governed by the Pari Mutuel regulations applicable i…
…ayers and the sums paid or to be paid out to winners. The sums wagered by players as from 1 January 2020 are defined as sums wagered as from the date on which the event or events on which the game is…
…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…
…ied out by means of a player account opened on a dedicated site as defined in Article 24 of Law no. 2010-476 of 12 May 2010 relating to the opening up to competition and the regulation of the online g…
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…
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