Key Benefits:
The public concerned: responsible for the debits of the games and bets and the royalty on the hippic paris and tax representatives of these debtors.
Subject: fix the declarative obligations of the deductibles and royalty on the games and bets.
Entry into force: immediate.
Notice: the decree specifies the place of deposit of the declaration necessary for the establishment of the collection plate provided for in articles 302 bis ZG, 302 bis ZH, 302 bis ZI, 1609 Novovicies and 1609 tricies of the general code of taxes and article L. 137-26 of the social security code and the establishment of the base of the royalty provided for in article 1609
References: the new provisions of this Decree may be consulted on the website Légifrance (http://www.legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of Economy, Industry and Employment and the Minister of Budget, Public Accounts and State Reform,
Vu le General Tax Codeincluding articles 302 bis ZG at 302 bis ZI, 302 bis ZL and 1609 innovative, 1609 tricies, 1609 tertricies;
Vu le Social Security Codeincluding article L. 137-26,
Decrete:
In chapter I of title I of the third part of Book I of Schedule III to the General Code of Taxes, it is inserted an Ibi entitled: "Declaration of the royalty and levies due by the gambling or betting operators" which includes an article 344 GD as follows:
"Art. 344 GD.-I. ― Debts established in France file the declaration provided for in theArticle L. 137-26 of the Social Security Code and articles 302 bis ZL, 1609 untricies and 1609 tertricies of General Tax Code and necessary for the establishment of the sampling plate referred to in article 1609 Novovicies of the same code with the corporate tax service of the company's headquarters or, if not, the principal establishment.
“II. ― Debts established in another Member State of the European Community subscribe to the above-mentioned declaration to the Tax Service of Foreign Enterprises of the Directorate of Foreign Residents and General Services.
"However, the debtors established in another Member State of the European Community, who designated in France before 1 January 2002, a representative referred to in the European Communityarticle 289 A of the general tax code, file their declaration with the tax service of the companies that depend on the place of taxation of that representative.
"III. ― Debts established in another State Party to the Agreement on the European Economic Area having entered into a convention with France containing a clause of assistance to combat tax fraud and evasion shall deposit the above-mentioned declaration with the tax service of the enterprises whose place of taxation of the designated representative under the terms of thearticle 289 A of the general tax code, or, if not, article 302 bis ZN of the same code.
"IV. – For the debtors referred to in II and III, the declaration provided for inArticle 302 bis ZL of the General Tax Code is filed by the representative referred to in Article 302 bis ZN of the same code. »
The Minister of Economy, Industry and Employment and the Minister of Budget, Public Accounts and State Reform are responsible, each with respect to it, for the execution of this decree, which will be published in the Official Journal of the French Republic.
Done in Paris, July 23, 2010.
François Fillon
By the Prime Minister:
Minister of Economy,
industry and employment,
Christine Lagarde
Minister of Budget, Public Accounts
and state reform,
François Baroin
