Question 18226 — value added tax

Summary

Mr. Ian Boucard draws the attention of the Minister of the Economy and Finance to the difficulties encountered by pony clubs and equestrian centers in France, which have suffered the full force of the condemnation of France by the Court of Justice of the European Union (CJEU, March 8, 2012) causing the abolition of reduced VAT rates for operations relating to equines. This conviction was not without consequences on the equine industry, a sector which is located halfway between the agricultural and sporting sectors and which cannot claim, like sports clubs, to form a tax-free association. From January 1, 2014, they saw their VAT rate increase from 7% to 20%, causing a significant decline in their turnover. This tax decision also caused a significant drop in the number of licensees which, in 5 years, went from 700,000 to 625 000. However, this sector strongly contributes to the economic and tourist attractiveness of rural areas and offers a natural sporting activity bringing together more than 1 million regular practitioners. Equestrian activities also transmit important sporting and socio-educational economic values. Also, faced with this situation which highlights the desire for an urgent reform of European tax rules, he wishes know the position that the Government intends to take regarding the European Commission's proposal aimed at revising Directive 2006/112/EC allowing Member States to return to the reduced rate regime.

Machine translation from French. The official text remains authoritative.

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