France · Question · Question écrite
17165
Question 17165 — political parties and movements
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21 July 2026
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21 July 2026
Summary
Mr. Emmanuel Duplessy draws the attention of the Minister of Action and Public Accounts to the conditions under which donations made to certain political groups give rise to a tax reduction under article 200 of the general tax code. The political organization Action Française, registered under the name “La Restauration nationale” with the National Commission for Campaign Accounts and Financing politicians, publicly indicates to its supporters that their donations entitle them to a tax reduction of 66% within the limit provided by law. It also presents this tax advantage as an argument intended to encourage the financing of its activities. Founded at the end of the 19th century in the context of the Dreyfus affair, Action Française still claims today its attachment to royalism and the restoration of monarchy, as its name suggests. These guidelines are part of the political debate and cannot, on their own, justify calling into question the regime applicable to the financing of political parties. On the other hand, this organization is also marked by a history deeply linked to anti-Semitism and support for the Vichy regime. Even today, several of his publications, positions taken or militant actions are regularly the subject of criticism or reports due to their anti-Semitic, racist or discriminatory nature. However, the tax reduction mechanism provided for by the law of March 11, 1988 relating to the financial transparency of political life leads, in practice, to the State participating indirectly, through tax expenditure, in the financing of all political groups which meet the legal conditions, without the respect for the fundamental principles of the Republic does not constitute an assessment criterion. He therefore asks whether the Government considers that the current legal framework remains satisfactory or whether it plans to change the legislation so that the benefit of tax deductibility of donations to political parties and groups can be conditional on respect for the fundamental principles of the Republic, in particular the rejection of speech or actions constituting incitement to hatred, discrimination or provocation of a racist or anti-Semitic nature.
Machine translation from French. The official text remains authoritative.
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- Official source: https://www.assemblee-nationale.fr/dyn/17/questions/QANR5L17QE17165
- Open data entity: https://www.assemblee-nationale.fr/dyn/opendata/QANR5L17QE17165