L’équidé et la TVA

La question de l’augmentation du taux de TVA de 10 à 20 % pour la filière équine fait partie de ces colères d’actualité, plus complexes à analyser qu’il n’y paraît. Mon manque d’entrain à enfourcher mon « bonnet rouge » peut apparaître pour qui me connait surprenant. Permettez-moi d’expliquer ici les raisons de cette attitude. Je tiens toutefois à préciser que le texte qui suit n’engage que moi et ne saurait impliquer d’autres organisations dans lesquelles j’ai quelques responsabilités. Mais ceux qui me connaissent me comprendront.

l-equide-et-la-tva_20131130.jpg

Avant de commencer, il faut premièrement cerner cette « filière équine » diverse et multiple. Si j’en crois les Haras Nationaux on pourrait schématiquement la diviser en trois grands secteurs économiques.

  • Les courses et les paris, à eux seuls, génèrent des recettes de l’ordre de 10,2 milliards d’euros par an dont le seul PMU en représente 9,5. C’est de l’ordre de 6,5 millions de parieurs, mais seulement 11 300 propriétaires actifs. Il faut retenir que l’État prélève sur ces gains 1,11 milliard d’euros !
  • Le secteur des sports et loisirs représente 1,5 million de pratiquants et un chiffre d’affaires de 641 millions d’euros (soit 6 % du précédent). Les établissements équestres qui proposent des prestations d’enseignement et des pensions de chevaux génèrent à eux seuls des flux financiers de 555 millions d’euros. La Fédération française d’équitation (FFE) est la troisième fédération sportive de France.
  • Pour le secteur viande, le chiffre d’affaires n’est que de 351 millions d’euros. Une faible part donc.


Deuxièmement, il me faut évoquer les recettes de la France qui proviennent pour l’essentiel des impôts. La recette la plus importante (140 milliards d’euros) est la taxe sur la valeur ajoutée (TVA). C’est presque la moitié (47,3 %) des recettes fiscales de l’État. Puis viennent l’impôt sur le revenu (50 milliards), l’impôt sur les sociétés (38 milliards) et la taxe intérieure de consommation sur les produits énergétiques (TICPE, 13 milliards). D’une manière générale la TVA, qui est un impôt très rentable, est assez prisée par les États néolibéraux (et la France en particulier). Il est assez indolore et passe bien auprès des consommateurs qui le paient sans s’en apercevoir avec leurs achats. La TVA ne concerne pas le capital ni les revenus et convient donc aux plus fortunés. De plus, les plus riches paient moins de TVA que les plus modestes, une partie de leurs revenus n’étant pas consommée. Ainsi les 10 % des ménages les plus pauvres consacrent 5,3 % de leur revenu au paiement de la TVA alors que les 10 % des ménages les plus riches n’en consacrent que 3,4 %. Enfin, cet impôt n’est pas délocalisable et touche les produits même s’ils sont fabriqués ailleurs ! Il n’est donc pas étonnant que nos gouvernements (français ou européens) qu’ils soient de droite ou sociaux-démocrates aiment bien cette TVA. C’est moins compliqué de l’augmenter que de taxer les plus riches ou faire la chasse aux paradis fiscaux !

Troisième volet de ce prologue : le cadre politique. Le gouvernement de la France piloté par une majorité socialiste qui manifestement ne fait pas la politique de gauche que je souhaiterais, préfère rester dans cette logique d’augmentation de la TVA et ne pas bousculer les privilèges des plus riches. La droite, démagogique à souhait, reproche à ce gouvernement ce qu’elle a fait hier en matière de politique fiscale et qui (il me faut l’admettre) était encore plus inégalitaire que celle conduite aujourd’hui.

Venons-en à cette TVA équestre.

En fait, tout commence en 2004 dans divers pays d’Europe du Nord (anglo-saxons et scandinaves) qui, voyant dans le cheval un animal noble (et donc qui ne se mange pas !), un animal de compagnie et de loisir, et certainement pas un produit agricole comme en France, appliquent au sport équestre un taux de TVA normal. Dans le cadre de l’harmonisation fiscale européenne, ils ont inlassablement protesté auprès de la Commission européenne pour dénoncer cet avantage fiscal accordé en France à la filière équine. Quoi qu’on en pense, la Commission européenne leur a donné raison, et en novembre 2006 a édicté une directive fiscale pour que soit appliqué en France au secteur des activités liées au cheval, et notamment à celui des activités équestres, le taux plein de TVA à 19,6 %. Mais les divers gouvernements qui se sont succédé n’ont pas bougé, laissant filer le temps, usant de diverses clauses de dérogation à l’application de cette mesure. Aujourd’hui, ce gouvernement, au pied du mur, menacé de sanctions de plusieurs millions d’euros, décide d’appliquer la règle européenne. Ainsi on va passer au 1er janvier 2014 d’une TVA à 7 % à une TVA à 20 % soit une augmentation des tarifs de 13 %.

Ce nouveau taux de TVA va frapper directement les cavaliers, quels que soient leurs revenus. Pourtant, que vous soyez riche propriétaire d’un cheval de course d’une valeur de quelques millions d’euros dans le monde des courses aux enjeux financiers gigantesques, que vous soyez l’heureux propriétaire d’un cheval en pension dans un magnifique club parisien où son entretien vous coûte l’équivalent d’un SMIC mensuel, ou que vous soyez l’heureux usager d’un centre équestre local (en Seine-Saint-Denis en plus) le passage du taux de TVA de 7 % à 20 % n’a pas les mêmes conséquences sur votre porte-monnaie.

Du coup, un mouvement catégoriel prend forme. Après l’écotaxe du lobby automobile, voici le combat contre l’équitaxe ! Là aussi il est manifestement piloté et animé par la droite et l’UMP (on y retrouve : Éric Woerth, Chantal Jouanno, Thierry Mariani, etc.) et rassemble les organisations professionnelles (FNSEA, Groupement Hippique Nationale) la Fédération Française d’Équitation, les petits propriétaires de centres équestres et nos cavaliers et cavalières. On est dans le corporatisme « pur beurre » et ce petit monde qui se nomme la « Horde de France » défile avec des mots d’ordre aussi surprenants que « Non à l’euthanasie de 80 000 chevaux », « Nos chevaux ne chient pas des lingots » ou « Ne touche pas à nos dadas ».

Parallèlement, les organisations syndicales (CFTC, CFDT, CGC) nous expliquent que l’incertitude sur le taux de TVA a déjà servi d’argutie aux organisations patronales (Groupement Hippique National) pour suspendre toute négociation sur une revalorisation générale des salaires en relation avec le coût de la vie. Rappelons que dans la grille des emplois de la profession on ne compte pas moins de 7 niveaux inférieurs au SMIC ! Les personnes qui ont vu le film « Sport de filles » avaient eu un aperçu des conditions de travail dans cette profession.

Au vu de ce qui précède, vous comprenez mieux mon manque d’enthousiasme pour aller manifester et faire plaisir à ce cher Éric Woerth, ancien ministre du Budget, maire de Chantilly et député de l’Oise ! Il me semble plus pertinent de rejoindre les gens qui vont aller manifester ce 1er décembre 2013 à Paris « pour une véritable justice fiscale » ou pour une « révolution fiscale ».

La bonne nouvelle (mais attendons la fin pour savoir si c’était vraiment une « bonne » nouvelle !) le gouvernement a lancé une grande réforme fiscale !

Commentaires

1. Le lundi 2 décembre 2013, 12:24 par Mézière Jean Claude

Bravo pour cet article limpide, clair, argumenté et convaincant (je n'en doutais pas d'ailleurs)

2. Le mercredi 4 décembre 2013, 19:34 par René Durand

Merci, Jean-Claude et Roger, pour vos commentaires...

Pour en revenir au steak de cheval, sache (pour le fun) que, si pour la plupart de nos cavalier(e)s manger du cheval relève du blasphème, c'est en raison du commerce de la viande de cheval que la TVA était en France à taux réduit.

A contrario, quand en 2004, divers pays d’Europe du Nord (Anglo-saxons et Scandinaves) demandent à l'Union européenne qu'un taux normal de TVA soit appliqué à la filière équine, c'est parce que dans ces pays on considère que le cheval est un animal noble [et donc qui ne se mange pas !], un animal de compagnie et de loisir, et certainement pas un produit agricole comme il est considéré en France !

Marrant non ?

Amicalement

René

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