Question 18445 — victim assistance

Summary

Mr. Erwan Balanant alerts the Minister Delegate to the Prime Minister, responsible for equality between women and men and the fight against discrimination, about the elimination of the benefit of the increased rate of 75% for donations made to associations carrying out concrete actions for victims of domestic violence. Article 200 of the general tax code specifies that donations made to certain entities such as foundations, associations, organizations and higher education establishments may qualify for an income tax reduction of 66% within the limit of 20% of taxable income. The “Coluche” system makes it possible to increase the rate of this tax reduction to 75% for “payments made for the benefit of non-profit organizations which provide free meals to people in difficulty, which contribute to promote their housing or who carry out, primarily, the provision of free care (...) to people in difficulty" within the limit of an increased ceiling of 1,000 euros instead of 552 euros until 2026. Article 163 of the finance law for 2020 made it possible to extend on an experimental basis the benefit of this rate increased by 75% for donations made to associations carrying out "concrete actions to help to the victims of domestic violence, who offer them support or who help to promote their rehousing”. Initially planned for two years, this system was extended for two additional years to apply to payments made until December 31, 2023. The adoption of the experimental system in 2019 was also accompanied by a request for a report which was to be submitted before the end of 2021 on the advisability of extending this device. In the absence of a report and anticipating the end of the experiment, several amendments were tabled by the MP during the debates on the finance bills for 2023 and 2024 in order, if not to perpetuate the system, at least to extend its experiment. These proposals were, however, not retained by the Government in the finance law for 2023 nor in the finance law for 2024. The President of the Republic has made the fight against violence against women one of the major causes of his second five-year term. On November 25, 2024, on the occasion of the International Day Against Violence Against Women, he reiterated his desire to put an end to this violence. According to figures from the Ministry of Justice, 94 feminicides were committed in France in 2023, which represents a drop of 20% per year. compared to 2022. Far from being satisfactory, this figure nevertheless shows that the actions of the Government and Parliament are bearing fruit. This reduction would not be possible without the work of the aforementioned organizations. It is undeniable that their action is an essential cog in the fight against domestic violence as well as the care and protection of victims and co-victims of this violence. For all these reasons, he would like to know if the Government intends to perpetuate this experiment in order to ensure the continuity of donations in favor of these organizations fighting against domestic violence and allow them to come to the aid of all victims of domestic violence.

Machine translation from French. The official text remains authoritative.

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