Question 21523 — taxes and duties

Summary

Ms. Jeanine Dubié questions the Minister of the Economy and Finance on future developments in the tax framework governing patronage and its impact on donations in kind. Indeed, in 2003, France adopted a tax incentive system in favor of corporate sponsorship, which can in particular benefit from tax reductions when they make donations of food, particularly to food banks for which these donations represent 65% of the 226 million meals distributed each year to people in precarious situations. This system also makes it possible to effectively combat food waste, by encouraging supermarkets, manufacturers and producers to donate their unsold items to food aid structures. However, in 2018, the Court of Auditors issued a report on public support for corporate sponsorship in which she notes the significant increase in the number of corporate sponsors. On the basis of the high public expenditure generated, the Court of Auditors mentioned several scenarios for adjusting the tax system, such as lowering the current rate of 60% of the tax reduction to 40% or 50%, or even the establishment of a cap on donations. Such a reform will necessarily have the consequence of limiting corporate donations to the attention of food aid structures, with consequences on the number of people in precarious situations who can benefit from food. A situation that the State and local authorities would then have to take responsibility for with a probably higher budgetary cost. This is why, in view of these elements, she asks him if the Government plans, during the reform expected for 2020, to resume these recommendations of the Court of Auditors and whether it would not be appropriate, if this is the case, to exempt donations in kind such as that of foodstuffs.

Machine translation from French. The official text remains authoritative.

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