The French government’s proposed amendment to the country’s so-called ‘Buffet’ tax on sports broadcasts has been rejected by the Conseil Constitutionnel, the country’s top constitutional body.
The body said that the amendment, which was passed by the French parliament in December, was unconstitutional.
Implemented in 2000, the ‘Buffet’ tax under France’s Finance Act dictates that five per cent of revenue from the sale of broadcast rights for sporting events or competitions organised by entities operating in France should be directed to the National Centre for the Development of Sport (CNDS). The amendment would have forced French broadcasters to pay a five-per-cent levy on rights fees for events even if they only partially take place in France – such as the Uefa Champions League club football tournament and the Six Nations national rugby union team competition.
The amendment was due to come into force for any rights deals agreed after January 1, 2014.
Daniel Bilalian, the director of sport at public-service broadcaster France Télévisions, told French daily newspaper Les Echos: “Reason has triumphed. The logic of our reasoning has been recognised.”