2022-12-11 23:00:00
Following a petition that garnered over 100,000 signatures on the platform e‑petitions of the Senate, tabled by Willy Schraen, president of the national federation of hunters, and entitled “For the end of the tax reduction for associations which use illegal means against legal activities”, the finance committee has decided to set up the June 30, 2022 a mission d’information “flash” on the scope and effective implementation of systems for suspending tax benefits for donations to associations.
From July to October, the rapporteurs Jean-François Husson and Éric Jeansannetas collected testimonials from representatives of hunters and farmers, which suffered acts of violence and degradation, and which legitimately wondered about the possibility for associations which would support these actions to benefit from tax reductions. The rapporteurs also heard from representatives of the associative worldwho reaffirmed the need to trust associations, while also supporting the principle that associations that commit offenses should not benefit from public support through tax advantages .
The rapporteurs therefore examined whether the mechanisms for monitoring and suspending tax benefits provided for by law meet these challenges. They were then able to see that the tax administration already has tools to suspend the tax regime for donations for associations that have committed offenses. Article 18 of the law of August 24, 2021 confirming respect for the principles of the Republic introduced a new control device the regularity of donations to associations. At the same time, since 2009 there has been a automatic suspension mechanism of the sponsorship regime for associations that have been condemned definitively for certain offences.
However, the rapporteurs discovered during the mission that the mechanism for the automatic suspension of tax benefits has never been applied since its entry into force in 2009. It is therefore essential that everything is done so that this control is made operational as soon as possiblesupplemented by the recent donation regularity procedure provided for by the law of August 24, 2021 and by effective statistical monitoring of these systems: the fact-finding mission thus makes three recommendations in this regard.
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Jean-Francois Husson (Les Républicains – Meurthe-et-Moselle) is general rapporteur of the Finance Committee, The finance committee is chaired by Claude Raynal (Socialist, Ecologist and Republican – Haute-Garonne) |
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