Proposal 9: reconsider the tax on ticket sales

"Reducing the VAT (value-added tax) rate on tickets" is the ninth and final proposal of the report "Towards a sustainable model of French football", submitted by Jean Glavany, chairman of the Commission, to Valérie Fourneyron, Minister of Sports, Youth, Popular Education and Community Life, on 29/01/2014.

"Again, the Commission considers that it is appropriate to consider sporting events the same as entertainment events, and to unify both cultural approaches," explained the Glavany Commission, which supports the introduction of the reduced entertainment VAT rate to sport, to replace the entertainment tax. "This topic (VAT and sport) is at the beginning stages of being discussed at European level. Therefore the Commission does not issue a formal proposal on this subject, but rather a detailed working hypothesis."

The transition from entertainment tax to reduced VAT rate would increase tax relief for clubs. In return, the report suggests the introduction of social and civic compensation.

PROPOSAL 9 AND ITS IMPLEMENTATION:

Working hypothesis for a reduced VAT rate on tickets

• It is…