Question 16160 — value added tax

Summary

Mr. Jean-Noël Barrot questions the Minister of Action and Public Accounts on the VAT compensation fund (FCTVA) which constitutes the main State aid to local authorities in terms of investment. The joint development and management association of the Haute Vallée de Chevreuse Regional Natural Park, in its missions of innovation and tourism development, is creating a “House of ecomobility” in Saint-Rémy-lès-Chevreuse. The PNR holds an authorization for temporary occupation of the public domain from the RATP signed on June 12, 2018. This AOT gives the union real rights over the works, constructions and installations of a real estate nature present on the premises or which it will have created for the operation of an “Ecomobility and Tourism House”. As such, the union is authorized to carry out the following work: rehabilitation work on the former barrier guard's house; construction of an extension adjoining the house of the former barrier guard's house; installation of a secure, self-supporting 90-space bicycle shelter on the site. This work is carried out thanks to subsidies from the Île-de-France regional council and the departmental councils of Yvelines and Essonne for amounts excluding tax. Invoices are paid by the Park on amounts including tax. The agreement signed with the RATP constitutes a real right, which gives the Park the rights to intervene in investments on equipment considered as its own property and therefore eligible for FCTVA. This modality, although implemented in similar operations in 2016, is questioned by the administration. Deprived of VAT reimbursement, the operation is unbalanced, with the Park unable to finance it from equity 20%. As soon as an agreement constituting real rights is signed with the owner RATP, he asks it if the project owner PNRHVC can benefit from the payment of FCTVA on the investments made. Otherwise, he asks if the VAT paid can be reimbursed to the RATP for payment to the PNRHVC.

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