Carried by Renaissance MP Mathieu Lefèvre, the amendment rebutted Thursday by the Sages provided for exempting 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.
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This amendment also provided for an income tax exemption for employees of international sports federations domiciled in France for five years. If the amendment never mentioned the International Football Federation (Fifa) by name, it is indeed the main body which 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 » (CIO), « the legislator did not base his assessment on objective and rational criteria based on the goal he proposed », decide the Sages. “ Consequently, the Constitutional Council censures article 31 of the referred law as violating the principle of equality before public offices. », complicating a return from Fifa headquarters to Paris. Created in the French capital in 1904, Fifa moved to Zurich in 1932 and has located its main headquarters there since 2007.
The direction of booklet A towards Defense also censored
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.
Eleven more legislative riders » – provisions not relating to finance laws – were challenged by the Constitutional Council. Among these is article 208 of the budget “ concerning the securing of the extraction of waste from the Potash Mines of Alsace and article 233 relating to the creation of education support centers “. “ The censorship of these various provisions does not prejudge the conformity of their content with other constitutional requirements. It is open to the legislator, if he deems it useful, to adopt such measures again. » by a vector other than a finance law, conclude the Sages.
(With AFP)