9.5% levy on TV and radio games and contests using premium-rate calls

Article 19 of the 2010 social security financing act creates Article L. 137-19 of the Social Security Code: a 9.5% levy for the national health insurance fund for employees is due on the proceeds of premium-rate calls and text messages made as part of television and radio programmes featuring games and contests. The base is net of telephone operator costs, participation refunds and the value of prizes distributed. The levy is paid by the game organiser and collected like turnover taxes. The measure stems from a Senate amendment.