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26816

Question 26816 — value added tax

answeredFrance· National Assembly· FR

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8 August 2020

Summary

Mr. Stéphane Baudu draws the attention of the Minister of Economy and Finance to the situation of craftsmen. These professions, the list of which is fixed in a decree of December 24, 2015, do not have a particular legal status but are simply granted a certain recognition. However, the activity of certain craftsmen is characterized by the design and production of unique pieces, the fruit of know-how of excellence and singular creativity. Many of them face significant production costs and struggle to make a living from their work. However, this know-how is also an intangible asset which contributes to the dynamism and influence of the country. Therefore, he would like to know if the Government intends to work to better take into account the specificities of artistic crafts and what tools the State uses or intends to make available to these companies in order to support their competitiveness, and in particular if tax adaptations could be considered, such as an exemption or a reduced rate of VAT.

Machine translation from French. The official text remains authoritative.

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