Question 17179 — value added tax

Summary

Mr. Vincent Rolland questions the Secretary of State, to the Minister of Action and Public Accounts, on the subjection of equestrian centers to VAT. Building on the particularity of their activity borrowing from both the agricultural and sporting sectors, equestrian establishments benefited from a reduced VAT rate. However, since the conviction of France on March 8, 2012, by the Court of Justice of the Union, they have found themselves confronted European Union for having applied reduced VAT rates to operations relating to equines, to a significant decline in licensees after the application of the normal VAT rate. In fact, the number of licensees increased from 700,000 nationally to 625,000 in 5 years. In a proposal to revise the rules governing VAT rates of January 18, 2018, the European Commission put forward the idea that Member States decide on reduced rates applicable in their territory. As part of this special legislative procedure, the European Parliament adopted a resolution which includes horse riding. He therefore wants to know if he intends to take up this proposal, a unique opportunity for this sector to recover appropriate taxation necessary for social accessibility and economic dynamism.

Machine translation from French. The official text remains authoritative.

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