2023-12-28 18:57:00
No tax gifts under the Fifa tree. The Constitutional Council on Thursday, December 28, censored the provisions of the 2024 budget intended to attract international sports federations like Fifa to France, judging that they disregarded “the principle of equality” with regard to tax.
Carried by the Renaissance deputy 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 governance of sport or of promotion of the practice of sport”, recall the Sages in a press release.
The return of Fifa headquarters to Paris compromised
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” (IOC), “the legislator did not base its assessment on objective and rational criteria in according to the goal he has set for himself,” the Sages decide.
“Consequently, the Constitutional Council censures Article 31 of the referred law as violating the principle of equality before public offices,” complicating a return of 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. In their press release, the Sages also considered that the allocation of regulated savings (booklet A, LDDS…) to the financing of the defense industry had no place in a finance law, without however excluding the adoption of such a measure in another text.
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