Question 15186 — commerce and crafts

Summary

Mr. Jean-François Portarrieu draws the attention of the Minister of Economy and Finance to the title of Maître Restaurateur. In fact, this is issued, by the prefect, for a period of 4 years, to individuals carrying out an activity as manager or employee in a company operating a catering business. To obtain it, the professional must meet precise and demanding specifications which include in particular criteria such as the cuisine made on site and homemade, the composition of the menu with at least 5 regional products, the qualification of the wait staff or even the standing of the restaurant. The applicant, after having paid the sum of 500 euros, is checked, during an audit, by a private office. This then sends a report to the Regional Directorate of Business, Competition, Consumption, Labor and employment (DIRECCTE), which makes the decision whether or not to award the title of Master Restaurateur. Beyond providing assurances to customers about the quality of the establishment, this title allowed the holder to benefit from a tax credit equal to 50% of eligible expenses, taken into account within the limit of 30,000 euros, incurred during the calendar year in which the title of Maître restaurateur is granted. However, as part of the project finance law for 2018, this tax loophole has been removed. At the same time, the planned reduction in staff within DIRECCTE would have the effect of extending the time taken to issue such a title and would increase the cost for the beneficiary. Indeed, private offices could be responsible for carrying out the studies themselves and the profession fears a sharp increase in the initially requested rate. While we identify today there are 3,800 Master Restaurateurs on the national territory, players in the sector fear the loss of attractiveness of this title, or even ultimately its disappearance. In order to avoid this situation and, even more, to promote and strengthen this status, they propose the addition of criteria such as the origin of the products in the specifications, the reduction of VAT on "homemade", an increase in communication or even a delegation given to the Association of Master Restaurateurs of France for its attribution. Therefore, the MP would like to know his position on this subject and to know what the Government could consider to support the issuance of this title, a true symbol of French know-how and gastronomy.

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