Question 17182 — value added tax

Summary

Mr. Dominique Potier draws the attention of the Minister of Sports to the difficulties encountered by pony clubs and equestrian centers, small non-relocatable agricultural businesses present throughout France, both in rural and urban areas, whose commitment is daily to make a living from their professional activity and maintain employment. Pony clubs and equestrian centers face inappropriate indirect taxation following the condemnation of France by the Court of Justice of the European Union, on March 8, 2012 (CJEU, March 8, 2012, European Commission against the French Republic, Case C-596/10). This conviction resulted in the application of the normal rate of value added tax and had repercussions on practice. Despite the efforts made by many clubs not to increase prices, a very significant decline is observed in national level, increasing, according to the French Equestrian Federation, from 700,000 to 625,000 licensees in 5 years. If the Equestrian Fund, created after the condemnation of France for abandonment by the State of levy on horse racing, was able for three years to offset part of the effects of the increase in the value added tax rate for subject structures, it died out in 2017 in the absence of a prospective strategy for the perpetuate. Difficulties therefore continue for pony clubs and equestrian centers which, unlike many other sporting activities and with rare exceptions, are not organized in an associative form and, as such, do not benefit from public equipment and subsidies. In addition, they must ensure all investment and operating costs for their work tool, regardless of constraints. economic conditions and the consequences linked to reforms such as that of school schedules. In light of the proposal made by the European Commission on January 18, 2018 aimed at modifying Directive 2006/112/EC with regard to value added tax rates, he asks whether government support is envisaged to stabilize the legal situation of equestrian centers, perpetuate their development model and make it possible to save equestrian activities in rural areas.

Machine translation from French. The official text remains authoritative.

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