The amendment proposed in October 2011 by deputies aiming to create a tax on player transfers, has brought back to light the so-called "Buffet tax", named after the former Minister of Sports at the origin of this contribution.
Proposal for the creation of a tax on player transfers
During discussions on the Finance Law for 2012, three deputies, in reaction to the amount of transfers of professional football players in the French league during the summer of 2011, proposed the creation of a 3% tax on transfers of players.
This proposal was immediately criticized (or even qualified as "Lépine des taxes competition" by the Director General of the Union of Professional Football Clubs, Philippe Diallo), then quickly abandoned.
However, this is the opportunity to remind people that football is already participating largely in the collective effort, in particular through the "Buffet tax".
The Buffet Tax
This contribution on the transfer to a television service of broadcasting rights for sporting events was instituted by article 59 of the finance law for 2000 by including an article 302 bis ZE in the General Tax Code.
The Finance Law for 2008 has extended its scope. Thus, it now applies to the assignment of retransmission rights to electronic communications providers.
Its rate is 5% of the amount of broadcasting rights collected by sports associations or societies, federations or leagues as well as any other organizers of sports events.
This contribution is due in one go by the person assigning the broadcasting rights and is now paid for the benefit of the National Center for the Development of Sport (CNDS).
Examples of contribution
For example, the tax is due by the Professional Football League when it cedes the rights to broadcast its competitions to televisions (although it redistributes part of these rights to the clubs, who are not liable for this contribution).
In 2009, as the sole contribution of football, this tax brought in 43M € to the CNDS.
