Key Benefits:
(COMPANY ANONYME PARIS SAINT-GERMAIN FOOTBALL)
The Council Was seized on 21 February 2012 by the Court of Cassation (Chamber of Commerce, Judgment No. 335 of 21 February 2012), under conditions Pursuant to Article 61-1 of the Constitution, of a priority question of constitutionality laid down by the Paris Saint-Germain Football Company, relating to the conformity with the rights and freedoms guaranteed by the Constitution of France Href=" /viewCodeArticle.do?cidTexte=LEGITEXT000006069577&idArticle=LEGIARTI000006311778&dateTexte= &categorieLink = cid"> sections 1559 and 1561 of the general tax code.
The Constitutional Council,
Given the Constitution;
Seen Order n ° 58-1067 of 7 November 1958 as amended by the Organic Law on the Constitutional Council;
Seen general tax code ;
In view of the resolution of 4 February 2010 on the procedure before the Constitutional Council for priority issues of Constitutionality;
In view of the submissions filed for the applicant company by CPC Baker and Mc Kenzie, Recorded on March 13, 2012 and March 29, 2012;
Seen the observations filed by the Prime Minister, registered on March 14, 2012;
Seen the exhibits filed and attached to the file;
Me Eric Meier, for the applicant company, and Mr. Xavier Pottier, appointed by the Prime Minister, having been heard at the public hearing on 10 April 2012;
The rapporteur was heard;
1. Considering that under the terms of Article 1559 of the General Tax Code : Entertainment, games and entertainment of all kinds shall be subject to a tax in the form and in the manner laid down in Articles 1560 to 1566.
" However, the tax applies only to sports meetings, on the one hand, to circles and game houses, on the other." ;
2. Considering that under section 1561 of the Code: " Are exempt from tax under the first three categories of the I of section 1560:
" 3 ° a. Up to EUR 3 040 per event, sporting meetings organised by sports associations governed by the law of 1 July 1901 approved by the competent minister or by sports companies referred to in article L. 122-1 of the Code of Sport and, up to 760 euros, the first four annual events organized in the Exclusive benefit of public institutions or associations Legally constituted non-profit making;
" B. However, the total exemption may be granted to competitions under sporting activities limited by the orders of the Ministers of Finance and Economic Affairs, Home Affairs and National
. The municipal council may, by deliberation adopted under the conditions laid down in Article 1639 A bis, decide that certain categories of competitions, when organised by sports associations governed by the law of 1 July 1901 Approved by the competent minister, or that all sporting competitions organised in the territory of the municipality benefit from the same exemption.
" C. The organisers of the meetings referred to in a and b shall keep their accounts available to the officers of the administration during the period laid down in the first paragraph of Article L. 102 B of the book of tax procedures;
" 4 ° Through the deliberation of the municipal council, the sums paid to charities as a result of events organized in the context of national self-help movements;
" 7 ° The performances of the first and third categories for which payment of more than EUR 0.15 is not required for entry, royalty or charge;
' 10 ° In the overseas departments, the shows organised by the hotel companies which received, before 1 January 1971, the authorisation provided for by Article 26 of Act No. 66-10 of 6 January 1966. ;
3. Considering that, according to the applicant company, by restricting the scope of the tax on performances, games and entertainment at sporting meetings and in sports circles and houses, and by allowing sports competitions May be exempt from tax either when they correspond to sporting activities listed by decree or, for the whole or some of the sporting competitions organised in the territory of a municipality, when the municipal council Decides on this exemption by means of a deliberation Disregard the principle of equality before the tax guaranteed by Articles 6 and 13 of the Declaration on Human and Citizen Rights of 1789;
4. Considering that the priority issue of constitutionality relates to Article 1559 and to 1561 of Article 1561 of the Code General tax ;
5. Considering that Article 6 of the 1789 Declaration states that: The law ... must be the same for everyone, whether they protect or punish " ; that the principle of equality does not preclude the legislator from dealing with different situations in different ways, nor that it derogates from equality for reasons of public interest, provided that, in either case, the difference in The resulting treatment is directly related to the purpose of the legislation that establishes it;
6. Considering that Article 13 of the 1789 Declaration states that: For the maintenance of the public force, and for administrative expenditure, a common contribution is essential: it must also be allocated among all citizens, because of their faculties'. ; that under Article 34 of the Constitution, it is for the legislature to determine, in accordance with the constitutional principles and taking into account the characteristics of each tax, the rules according to which the In particular, in order to ensure compliance with the principle of equality, it must base its assessment on objective and rational criteria according to the aims it proposes; that this assessment should not, however, lead to A marked breakdown of equality before public office;
7. Considering that Article 72 of the Constitution provides for the free administration of local authorities by elected councils " Under the conditions laid down by law " ; that, in accordance with the second paragraph of Article 72-2: They may receive all or part of the product from impositions of any kind. The law may authorize them to fix the plate and the rate within the limits it determines." ;
8. Considering, first, that article 1559 is intended to introduce a tax on entertainment, games and entertainment; that sports meetings are included in the field of this tax, on the one hand, and the circles and houses of games, of the other The first paragraph of paragraph 3 (b) of Article 1561 exempts from this tax competition in sports activities listed by inter-ministerial order;
9. Considering that these two provisions create differences in treatment between shows of a different nature and between competitions relating to different sporting activities, respectively; that they do not differentiate between Treatment between persons placed in the same situation; that neither the tax base nor the exemption from competitions under certain sporting activities create, in themselves, a marked breach of equality before the charges Public;
10. Considering, second, that the second paragraph of Article 1561 (b) of Article 1561 allows the communes who so wish to exempt from tax on performances, games and entertainment all the sports competitions organised in their territory or Only certain categories of sporting competitions organised on their territory by authorised sports associations; that these optional exemptions allow the municipalities who wish to promote the development of events Athletes who take place in their territory, if any, without being deprived of Any revenue from entertainment tax, games and entertainment;
11. Considering that this tax, which has a local base, is exclusively levied for the benefit of the municipalities; that the optional exemption of all the sporting competitions organised in the territory of a municipality is decided by the municipal council ; that the legislator could provide for such an optional exemption without disregarding the principle of equality;
12. Considering that the optional exemption of certain sporting competitions must relate to one or more sports competitions " Categories of sporting competitions ", defined by the City Council; that it may relate only to sporting competitions organised by accredited sports associations; that the resulting difference in treatment between the different sports associations Sporting competitions taking place in the territory of the same municipality are based on objective and rational criteria according to the aims pursued by the legislator; that it does not result from a marked breakdown of equality before the charges Public;
13. Considering that it follows from the foregoing that the complaint alleging disregard of the principle of equality before the tax must be rejected; that the contested provisions are not contrary to any other right or freedom guaranteed by the Constitution,
Decides:
Section 1559 and b of 3 ° of section 1561 of the general tax code is in conformity with the Constitution.
This decision will be published in the Official Journal of the French Republic And notified under the conditions laid down inArticle 23-11 of the Order of 7 November 1958 aforesaid.
Issued by Constitutional Council meeting of 19 April 2012, attended by Mr Jean-Louis DEBRÉ, President, Mr Jacques BARROT, Mrs Claire BAZY MALAURIE, MM. Guy CANIVET, Renaud DENOIX de SAINT MARC, Mme Jacqueline de GUILLENCHMIDT, MM. Hubert HAENEL and Pierre STEINMETZ.
The President,
Jean-Louis Debré
