Question 18418 — value added tax

Summary

Mr. Victor Habert-Dassault draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Industrial and Digital Sovereignty, responsible for public accounts, to taxation in sport. Sports activities and their equipment are, in principle, subject to VAT of 20% (art. 278 of the general tax code) even if some disciplines benefit from a lower rate. He wants to know the amount collected by the State to individuals in the context of an activity or the purchase of sports equipment.

Machine translation from French. The official text remains authoritative.

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