Question 11349 — taxes and duties

Summary

Ms. Brigitte Kuster questions the Minister of Culture on the conclusions of the tax law application report showing a significant gap between the cost of the “live performance” tax credit (9.7 million euros) and that initially planned (2 million euros). A gap which makes the general rapporteur of the Finance Committee suggest “at a minimum a freezing of this system”. At the same time, the latter points out the absence objective elements (selectivity rate of applications submitted, breakdown of the tax credit by category of attributable expenditure, list of the main live shows concerned) making it possible to assess the effectiveness of the tax expenditure. An absence of data which clearly weakens this system which, however, constitutes essential support for an economic sector composed mainly of VSEs and SMEs and which, according to a study private sector, would represent 4.3 billion euros in turnover and 120,000 jobs in 2015. Also, she asks what measures she intends to take to carry out an objective evaluation of the “live performance” tax credit and ensure its sustainability and development.

Machine translation from French. The official text remains authoritative.

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• Brigitte Kuster · auteur

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