Currently, France does not require any charge on the admission tickets to live sporting events. When it negotiated its VAT Directive derogations in the 1970's, it instead was allowed to charge Entertainment Tax on such events. However, many organisers of sporting events are no longer liable to the Entertainment Tax. Hence the EC is requiring France to apply the reduced VAT rate on all sporting events.
France now has 60 days to reply to the EC or face being referred to the European Court of Justice.
