Question 2382 — value added tax

Summary

Mr. David Guerin draws the attention of the Minister of Agriculture, Food Sovereignty and Forestry to the implementation of agricultural VAT for the equine sector. The finance law for 2023 granted the equestrian sector the reinstatement of the VAT rate of 5.5%, but only for equestrian activities and operations relating to reproduction. This reduced rate does not apply to the sale of live horses. contrary to what is permitted by Council Directive (EU) 2022/542 of April 5, 2022, neither to work and the valorization of horses, nor to breeding pensions and retirement. This incomplete transposition would have led, on the one hand, to a drop in activity in France and, on the other hand, to a distortion of competition at European level. Also, he asks her if she plans to study the establishment of an agricultural VAT for all sectors of the equine sector, including the sale of live animals.

Machine translation from French. The official text remains authoritative.

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