Sports broadcasting rights tax extended to TV distributors and on-demand services

Article 124 of the 2008 Finance Act extends the 5% contribution on the sale of broadcasting rights for sporting events (Article 302 bis ZE of the General Tax Code, known as the 'Buffet tax'), allocated to the National Centre for Sport Development, to sales of rights to television service publishers or distributors and to paid on-demand sports broadcasting services. Introduced in the National Assembly on the initiative of Henri Nayrou, rapporteur for the sport budget, the extension applies to events broadcast from 1 July 2008, a date set by a government amendment in the Senate.