Carried by Renaissance MP Mathieu Lefèvre, the amendment initially planned to exempt international sports federations from corporate tax and several other contributions.
Published
Reading time: 1 min
:quality(50)/2023/12/28/080-hl-hcampos-2030487-658d974a087af758832685.jpg)
The Constitutional Council censored, Thursday, December 28, the provisions of the 2024 budget intended to attract international sports federations like Fifa to France, ruling that they ignored “the principle of equality” before the tax. Supported by Renaissance MP Mathieu Lefèvre, the amendment initially planned to exempt international sports federations from corporate tax and several contributions (CFE, CVAE) for “their missions of sports governance or promotion of the practice of sport”recall the Sages in a press release.
This amendment also provided for an income tax exemption for employees of international sports federations domiciled in France for five years. Although he never mentioned the International Football Federation (Fifa) by name, it was the main body that seemed concerned by this system. But by planning to grant these tax advantages “for the sole reason” that an international sports federation was “recognized by the International Olympic Committee” (IOC), “the legislator did not base his assessment on objective and rational criteria based on the goal he set for himself”decide the Sages.
In their press release, the Wise Men also considered that the allocation of regulated savings (Livret A, LDDS, etc.) to the financing of the defense industry had no place in a finance law, without however, exclude the adoption of such a measure in another text.
