Question 5003 — value added tax

Summary

Following the procedure initiated in 2007 by the European Commission against France concerning the application of the reduced rate of value added tax (VAT) to certain operations relating to equines not intended for use in the preparation of foodstuffs or in agricultural production, France was condemned by the Court of Justice of the European Union (CJEU) by a judgment of March 5, 2012. As a result, France restricts the application of the reduced rate of 10% of VAT only to operations relating to equines intended for use in the preparation of foodstuffs or in agricultural production. The French Government cannot, however, be satisfied with this very limited scope of the reduced rate applicable to equestrian activities. This is why, as part of the discussions, on the proposal that the European Commission presented on January 18, 2018 in terms of rates in accordance with the Action Plan that it presented on April 7, 2016, France will support the return of the application of a reduced rate VAT to the equine sector. Finally, in accordance with the finance law for 2018, a Government report will soon be submitted on this subject.

Machine translation from French. The official text remains authoritative.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

No documents linked.

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.