{"id":499,"date":"2012-03-26T20:56:11","date_gmt":"2012-03-26T18:56:11","guid":{"rendered":"http:\/\/www.evematringe.eu\/bl0g\/?p=499"},"modified":"2019-03-28T21:01:30","modified_gmt":"2019-03-28T20:01:30","slug":"taxation-des-cyber-jeux-illegaux","status":"publish","type":"post","link":"https:\/\/www.evematringe.eu\/bl0g\/2012\/03\/26\/taxation-des-cyber-jeux-illegaux\/","title":{"rendered":"Taxation des cyber-jeux ill\u00e9gaux"},"content":{"rendered":"<header class=\"entry-header\">\n<p class=\"entry-title\">Le fisc saisit tout, m\u00eame le produit du vice, qu\u2019il s\u2019agisse des revenus des personnes se livrant \u00e0 la prostitution ou des revenus du jeu en ligne, que ce jeu ait ou non lieu dans le cadre du contr\u00f4le de l\u2019ARJEL comme le pr\u00e9voit la loi\u00a0du 12 mai 2010 relative \u00e0 l\u2019ouverture \u00e0 la concurrence des jeux d\u2019argent et de hasard en ligne.<\/p>\n<\/header>\n<div class=\"entry-content\">\n<p>Le Digest D.O Actualit\u00e9 n\u00b0 12 du 22\/03\/2012 \u00a0indique en effet que l\u2019article 8 de la loi de finance rectificative du <a href=\"http:\/\/www.legifrance.gouv.fr\/affichTexte.do?cidTexte=JORFTEXT000025509584&amp;dateTexte=&amp;categorieLien=id\" target=\"_blank\" rel=\"noopener noreferrer\">14 mars 2012<\/a><span class=\"footnote_referrer\"><a role=\"button\" tabindex=\"0\" onclick=\"footnote_moveToReference_499_1('footnote_plugin_reference_499_1_1');\" onkeypress=\"footnote_moveToReference_499_1('footnote_plugin_reference_499_1_1');\" ><sup id=\"footnote_plugin_tooltip_499_1_1\" class=\"footnote_plugin_tooltip_text\">(1)<\/sup><\/a><span id=\"footnote_plugin_tooltip_text_499_1_1\" class=\"footnote_tooltip\">Loi n\u00b0 2012-354 du 14 mars 2012 de finances rectificative pour 2012, JORF n\u00b00064 du 15 mars 2012, pages 4690 et s.<\/span><\/span><script type=\"text\/javascript\"> jQuery('#footnote_plugin_tooltip_499_1_1').tooltip({ tip: '#footnote_plugin_tooltip_text_499_1_1', tipClass: 'footnote_tooltip', effect: 'fade', predelay: 0, fadeInSpeed: 200, delay: 400, fadeOutSpeed: 200, position: 'top right', relative: true, offset: [10, 10], });<\/script>\u00a0pr\u00e9voit la taxation fiscale et le pr\u00e9l\u00e8vement des redevances sociales des op\u00e9rateurs de jeux en ligne non agr\u00e9\u00e9s par l\u2019<a href=\"http:\/\/www.arjel.fr\/\" target=\"_blank\" rel=\"noopener noreferrer\">ARJEL<\/a>\u00a0de la m\u00eame fa\u00e7on que les op\u00e9rateurs agr\u00e9\u00e9s.<\/p>\n<p>La loi a modifi\u00e9 les <a href=\"http:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000022209213&amp;cidTexte=LEGITEXT000006069577\" target=\"_blank\" rel=\"noopener noreferrer\">articles\u00a0302 bis ZG CGI<\/a> et\u00a0<a href=\"http:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000022209308&amp;cidTexte=LEGITEXT000006069577\" target=\"_blank\" rel=\"noopener noreferrer\">1609 tertricies<\/a> CGI afin de taxer les entreprises de jeu en ligne sur le montant des mises qu\u2019elles soient ou non titulaires de l\u2019agr\u00e9ment de l\u2019ARJEL.<\/p>\n<p>De la m\u00eame fa\u00e7on, les entreprises de jeu en ligne devront se soumettre aux pr\u00e9l\u00e8vements sociaux r\u00e9sultant des articles L. 137-20, L. 137-21 et L. 137-22 du code de la s\u00e9curit\u00e9 sociale.<\/p>\n<p>Concr\u00e8tement, cela signifie qu\u2019une entreprise de pari ill\u00e9gaux fera encourir \u00e0 son dirigeant les sanctions p\u00e9nales<span class=\"footnote_referrer\"><a role=\"button\" tabindex=\"0\" onclick=\"footnote_moveToReference_499_1('footnote_plugin_reference_499_1_2');\" onkeypress=\"footnote_moveToReference_499_1('footnote_plugin_reference_499_1_2');\" ><sup id=\"footnote_plugin_tooltip_499_1_2\" class=\"footnote_plugin_tooltip_text\">(2)<\/sup><\/a><span id=\"footnote_plugin_tooltip_text_499_1_2\" class=\"footnote_tooltip\">Loi\u00a0du 12 mai 2010 relative \u00e0 l\u2019ouverture \u00e0 la concurrence des jeux d\u2019argent et de hasard en ligne, art. 56:\u00a0 \u00ab\u00a0<em>Quiconque aura offert ou propos\u00e9 au public une offre en ligne de paris ou de jeux d\u2019argent et de hasard sans \u00eatre titulaire de l\u2019agr\u00e9ment mentionn\u00e9 \u00e0 l\u2019article 21 ou d\u2019un droit exclusif est puni de trois ans d\u2019emprisonnement et de 90 000 \u20ac d\u2019amende. Ces peines sont port\u00e9es \u00e0 sept ans d\u2019emprisonnement et \u00e0 200 000 \u20ac d\u2019amende lorsque l\u2019infraction est commise en bande organis\u00e9e<\/em>\u00ab\u00a0.<\/span><\/span><script type=\"text\/javascript\"> jQuery('#footnote_plugin_tooltip_499_1_2').tooltip({ tip: '#footnote_plugin_tooltip_text_499_1_2', tipClass: 'footnote_tooltip', effect: 'fade', predelay: 0, fadeInSpeed: 200, delay: 400, fadeOutSpeed: 200, position: 'top right', relative: true, offset: [10, 10], });<\/script> qu\u2019entraine le d\u00e9faut d\u2019agr\u00e9ment et le cas \u00e9ch\u00e9ant le<a href=\"http:\/\/www.journaldunet.com\/ebusiness\/expert\/50075\/le-blocage-des-sites-de-jeux-en-ligne-non-agrees-par-l-arjel---quelle-defense-pour-les-operateurs.shtml\" target=\"_blank\" rel=\"noopener noreferrer\"> blocage du site<\/a>, et qu\u2019en outre, le fisc et les organismes sociaux pourront saisir les revenues d\u00e9gag\u00e9s ill\u00e9galement afin de pr\u00e9lever les taxes et redevances augment\u00e9es des majorations de retard.<\/p>\n<p>Cette r\u00e8gle s\u2019applique\u00a0aux sommes engag\u00e9es ou mis\u00e9es dans des jeux ou paris en ligne \u00e0 compter du 16\u00a0mars 2012.<\/p>\n<p>Le crime, <a href=\"http:\/\/monicamelody.musicblog.fr\/424107\/Ca-eut-paye-Le-paysan-1965-Fernand-RAYNAUD\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u00e7a e\u00fbt pay\u00e9<\/a>, mais \u00e7a paye plus!<\/p>\n<\/div>\n<footer class=\"entry-meta\">Cette entr\u00e9e a \u00e9t\u00e9 publi\u00e9e dans Droit de l&rsquo;informatique, Droit p\u00e9nal, et marqu\u00e9e avec Agr\u00e9ment, ARJEL, Fisc, Fraude, Jeux en ligne, Loi de finance n\u00b02012-354, Pari en ligne, PMU, Taxe, le <time class=\"entry-date\" datetime=\"2012-03-26T11:42:47+00:00\">26 mars 2012<\/time> <span class=\"by-author\">par <span class=\"author vcard\">matringe<\/span><\/span>.<\/footer>\n<div class=\"speaker-mute footnotes_reference_container\"> <div class=\"footnote_container_prepare\"><p><span role=\"button\" tabindex=\"0\" class=\"footnote_reference_container_label pointer\" onclick=\"footnote_expand_collapse_reference_container_499_1();\">References<\/span><span role=\"button\" tabindex=\"0\" class=\"footnote_reference_container_collapse_button\" style=\"display: none;\" onclick=\"footnote_expand_collapse_reference_container_499_1();\">[<a id=\"footnote_reference_container_collapse_button_499_1\">+<\/a>]<\/span><\/p><\/div> <div id=\"footnote_references_container_499_1\" style=\"\"><table class=\"footnotes_table footnote-reference-container\"><caption class=\"accessibility\">References<\/caption> <tbody> \r\n\r\n<tr class=\"footnotes_plugin_reference_row\"> <th scope=\"row\" id=\"footnote_plugin_reference_499_1_1\" class=\"footnote_plugin_index pointer\" onclick=\"footnote_moveToAnchor_499_1('footnote_plugin_tooltip_499_1_1');\"><a role=\"button\" tabindex=\"0\" class=\"footnote_plugin_link\" ><span class=\"footnote_index_arrow\">&#8593;<\/span>1<\/a><\/th> <td class=\"footnote_plugin_text\">Loi n\u00b0 2012-354 du 14 mars 2012 de finances rectificative pour 2012, JORF n\u00b00064 du 15 mars 2012, pages 4690 et s.<\/td><\/tr>\r\n\r\n<tr class=\"footnotes_plugin_reference_row\"> <th scope=\"row\" id=\"footnote_plugin_reference_499_1_2\" class=\"footnote_plugin_index pointer\" onclick=\"footnote_moveToAnchor_499_1('footnote_plugin_tooltip_499_1_2');\"><a role=\"button\" tabindex=\"0\" class=\"footnote_plugin_link\" ><span class=\"footnote_index_arrow\">&#8593;<\/span>2<\/a><\/th> <td class=\"footnote_plugin_text\">Loi\u00a0du 12 mai 2010 relative \u00e0 l\u2019ouverture \u00e0 la concurrence des jeux d\u2019argent et de hasard en ligne, art. 56:\u00a0 \u00ab\u00a0<em>Quiconque aura offert ou propos\u00e9 au public une offre en ligne de paris ou de jeux d\u2019argent et de hasard sans \u00eatre titulaire de l\u2019agr\u00e9ment mentionn\u00e9 \u00e0 l\u2019article 21 ou d\u2019un droit exclusif est puni de trois ans d\u2019emprisonnement et de 90 000 \u20ac d\u2019amende. Ces peines sont port\u00e9es \u00e0 sept ans d\u2019emprisonnement et \u00e0 200 000 \u20ac d\u2019amende lorsque l\u2019infraction est commise en bande organis\u00e9e<\/em>\u00ab\u00a0.<\/td><\/tr>\r\n\r\n <\/tbody> <\/table> <\/div><\/div><script type=\"text\/javascript\"> function footnote_expand_reference_container_499_1() { jQuery('#footnote_references_container_499_1').show(); jQuery('#footnote_reference_container_collapse_button_499_1').text('\u2212'); } function footnote_collapse_reference_container_499_1() { jQuery('#footnote_references_container_499_1').hide(); jQuery('#footnote_reference_container_collapse_button_499_1').text('+'); } function footnote_expand_collapse_reference_container_499_1() { if (jQuery('#footnote_references_container_499_1').is(':hidden')) { footnote_expand_reference_container_499_1(); } else { footnote_collapse_reference_container_499_1(); } } function footnote_moveToReference_499_1(p_str_TargetID) { footnote_expand_reference_container_499_1(); var l_obj_Target = jQuery('#' + p_str_TargetID); if (l_obj_Target.length) { jQuery( 'html, body' ).delay( 0 ); jQuery('html, body').animate({ scrollTop: l_obj_Target.offset().top - window.innerHeight * 0.2 }, 380); } } function footnote_moveToAnchor_499_1(p_str_TargetID) { footnote_expand_reference_container_499_1(); var l_obj_Target = jQuery('#' + p_str_TargetID); if (l_obj_Target.length) { jQuery( 'html, body' ).delay( 0 ); jQuery('html, body').animate({ scrollTop: l_obj_Target.offset().top - window.innerHeight * 0.2 }, 380); } }<\/script>","protected":false},"excerpt":{"rendered":"<p>Le fisc saisit tout, m\u00eame le produit du vice, qu\u2019il s\u2019agisse des revenus des personnes se livrant \u00e0 la prostitution ou des revenus du jeu en ligne, que ce jeu ait ou non lieu dans le cadre du contr\u00f4le de l\u2019ARJEL comme le pr\u00e9voit la loi\u00a0du 12 mai 2010 relative \u00e0 l\u2019ouverture \u00e0 la concurrence&hellip; <a class=\"more-link\" href=\"https:\/\/www.evematringe.eu\/bl0g\/2012\/03\/26\/taxation-des-cyber-jeux-illegaux\/\">Poursuivre la lecture <span class=\"screen-reader-text\">Taxation des cyber-jeux ill\u00e9gaux<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,5,136],"tags":[427,428,429,326,430,431,432,433,434],"class_list":["post-499","post","type-post","status-publish","format-standard","hentry","category-droit-de-linformatique","category-droit-francais","category-droit-penal","tag-agrement","tag-arjel","tag-fisc","tag-fraude","tag-jeux-en-ligne","tag-loi-de-finance-n2012-354","tag-pari-en-ligne","tag-pmu","tag-taxe","entry"],"share_on_mastodon":{"url":"","error":""},"_links":{"self":[{"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/posts\/499","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/comments?post=499"}],"version-history":[{"count":2,"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/posts\/499\/revisions"}],"predecessor-version":[{"id":501,"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/posts\/499\/revisions\/501"}],"wp:attachment":[{"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/media?parent=499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/categories?post=499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.evematringe.eu\/bl0g\/wp-json\/wp\/v2\/tags?post=499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}