Question 5848 — value added tax

Summary

Mr. Maxime Michelet questions the Minister Delegate to the Minister of the Armed Forces, responsible for memory and veterans, on the VAT rate applicable to purchases of new flags. Veterans' associations are in fact subject to VAT when purchasing a new flag, even though the acquisition of a flag and its custody by the association's standard bearer is a strong symbol of the country's memorial ecosystem. Mr. the deputy considers this taxation to be in contradiction with the duty of recognition of the Nation towards those who have served it, sometimes to the point of risking their lives. This is particularly so in a context where veterans' associations are faced with a demographic winter which sees their numbers decreasing each year and when we must collectively take up the immense challenge of passing the baton to new generations, the first generations in the history of France to have known only peace. Considering that the purchase of a national emblem for those who fought for France and intended to honor their memory, in particular through transmission to new generations and participation in patriotic ceremonies, should not be subject to such taxation, he questions the possibility of a VAT exemption for this very specific category of purchase.

Machine translation from French. The official text remains authoritative.

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