Question 21519 — taxes and duties

Summary

Mr. Christophe Arend draws the attention of the Minister of Action and Public Accounts to the consequences of a change in the taxation of patronage on the activity of food banks. The leading food aid network in France, food banks are spearheading the fight against poverty and food waste. They redistributed more than 226 million meals to 2 million people in 2018, or nearly a beneficiary of food aid in two. Food banks also collected nearly 73,000 tonnes of food from supermarkets, manufacturers and producers, representing 65% of the banks' resources. In order to encourage this virtuous cycle, these recovered products are subject to tax exemption provided for in article 238 bis of the general tax code for donations in kind. Ongoing debates regarding reform of the taxation of sponsorship make associations, and more broadly food banks, fear that food donations will be penalized and thus their reduction. A downward change in the rate or a capping of the tax-exempt amount would have the effect of crowding out food donations in favor of other solutions which are not oriented towards solidarity with the most deprived. He asks him to specify the tax framework considered sponsorship in order to maintain food solidarity and, more broadly, the action of food banks.

Machine translation from French. The official text remains authoritative.

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