Question 25957 — taxes and duties

Summary

Mrs. Marine Le Pen questions the Secretary of State, to the Minister of Action and Public Accounts, on the question of the tax exemption of donations to finance political life and in particular on the provisions set by article 200 of the general tax code. In application of article L. 52-8 of the electoral code, a tax reduction applies to donations made for the purpose of financing French political life. Nevertheless, Article L. 52-4 of the same code and the position of the DGFIP (BOI-IR-RICI-250-10-20-40 No. 10) of September 12, 2012 excluded from this regime the financing of electoral campaigns in municipalities with less than 9,000 inhabitants, even if the municipal lists which compete would have a financial agent. However, since 2014, municipal elections have been combined with the election of community and urban councilors. But the tax exemption for the campaign of certain candidates from small towns of less than 9,000 inhabitants being impossible, there is a disadvantage between them and candidates from the same urban area but representing a larger town. This situation actually creates territorial inequality as well as a break with public duties. To a certain extent, this even constitutes an unbalancing electoral disadvantage representations of municipalities in urban areas. She therefore wishes to know whether the position of the tax administration will adapt its 2012 position to this new state of affairs.

Machine translation from French. The official text remains authoritative.

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