A judgment of the Administrative Court of Nantes (n ° 14NT01716, June 11, 2015) reminds us that in terms of taxation, an arbitrator cannot be considered as an athlete.
A football referee subject to company property tax
The applicant, a football referee, was subject to the property contribution of companies for the years 2010 to 2012 in the roles of the municipality of Mainvilliers.
Contesting this decision, he seized the Administrative Court of Orléans which rejected his request by a judgment of June 9, 2013.
He then requests the annulment of this judgment to the Administrative Court of Appeal of Nantes.
On the regularity of the judgment
Recalling Article R.222-13 of the Code of Administrative Justice (in its wording then applicable), the Court specifies that the "judge ruling alone is not competent to hear a dispute relating to the property contribution of companies which constitutes one of the two components of the territorial economic contribution, which succeeded the professional tax".
Therefore, the magistrate of the Administrative Tribunal of Orleans "was not competent to rule on the request"of the applicant.
It must therefore be canceled.
On the merits of the imposition of the sports referee
The Court decides to evoke and to rule immediately on the request presented by the arbitrator before the Administrative Tribunal of Orleans.
Beforehand, the judges indicated that under article 1447 of the General Tax Code (CGI):
"I. The land contribution of companies is due each year by natural or legal persons (...) who regularly exercise a self-employed professional activity".
Under the terms of article 1460 of the same code:
"The following are exempt from the property contribution of companies: (...) 7 ° sportsmen for the sole practice of a sport; (...)".
Thus, the exemption seems reserved by the CGI to athletes only.
Now, for the Court, "the activity of a football referee consists in ensuring compliance with the technical regulations of football during the course of a competition and cannot be assimilated to the practice of this sport".
In addition, according to the preparatory work for Law n ° 2006-1294 of 23 October 2006 - which added to the Sports Code articles L.223-1 to L.223-3 relating to referees and judges - "the extension to referees of the exemption instituted for the benefit of players was to be the subject of a circular".
In the absence of such a circular, the applicant cannot invoke this preparatory work in order to "to interpret point 7 of article 1460 of the general tax code as including referees in the sports category".
Thus, the Court considers that the arbitrator "is not justified in requesting the benefit of the exemption from the property contribution of companies"His request is rejected.
On the same theme, see the following articles:
[17.11.2016]
[20.10.2013]
