Levies on horse-race and sports betting and online poker
The 12 May 2010 act opening online gambling and betting to competition creates levies on the amounts staked by players, including reinvested winnings. For the State (Articles 302 bis ZG to 302 bis ZN of the General Tax Code): 5.7% of stakes on horse-race and sports bets, both offline and online, and 1.8% of stakes on online card games (poker), capped at €0.90 per hand. For social security (Articles L. 137-20 to L. 137-26 of the Social Security Code): 1.8% of stakes on horse-race and sports bets and 0.2% on online card games (capped at €0.10 per hand). For the national sports development centre: 1.3% of stakes on sports bets, raised to 1.5% in 2011 and 1.8% from 2012 (Article 1609 tricies). Shares go to municipalities hosting racecourses or casinos, to the Centre des monuments nationaux and to INPES.
Measure originators
No official estimate found for this measure.
Measure impact
Licensed online gambling operators, PMU and Française des jeux pay part of the stakes: in total 7.5% on horse-race bets, 8.8% on sports bets in 2010 and 2% on online poker, within the per-hand caps. The 2011 finance act reduced the State levy on horse-race bets to 4.6% from 3 August 2010. No official estimate was found.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne