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Frankreich: The tax system for competitiveness clusters – a sensitive subject for today

Recent tax controls for competitiveness clusters have shown VAT readjustments, sometimes on all the State, public and partner group subsidies received by the associations governing these poles. And this, despite the advance ruling dated December 2007 on this subject and which was initially drawn up with the idea of being beneficial to them: the poles would be considered to be under the same tax regime as businesses, but exempt from VAT on public subsidies with the exception of certain specific cases where the concept of additional price or purchase subsidy can be verified.

On the basis of an inter-pole work group that was brought together by France Clusters, Cosmetic Valley (which is on the Board of Directors of France Clusters) and France Clusters kept contacting the various public authorities until they were granted an audience last February at Bercy (the Direction for Tax Legislation), where they were invited to set out the problem and request support. This subject is all the more important given that, as it stands, poles run the risk of a “double penalty”:

  1. being put into an untenable financial situation because no pole has sufficient funds to be able to absorb a payment of 20% of all its public subsidies since its creation
  2. an obvious risk of seeing territorial partners demobilise as, quite logically, they will not accept that the State takes back 20% of the subsidies that they have paid in support of the poles.

Meetings have also been scheduled with the Dgcis and the Datar on this subject. We clearly hope that there will be a rapid clarification of the situation. The very survival of competitiveness clusters and clusters is at stake.

Xavier Roy
France Clusters

Quelle: CLUSTERS Info Redaktion: Länder / Organisationen: Frankreich Themen: Netzwerke Wirtschaft, Märkte

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