Public support for corporate sponsorship

In 2003, France adopted a tax scheme in favour of corporate sponsorship of some of the most generous companies on the international level. The high incentive nature of the measures and the strong increase in the number of companies using them have contributed to a tenfold increase in the corresponding tax expenditure, which today exceeds EUR 900 million. This expenditure, which is poorly evaluated, is heavily concentrated on very large companies. The donations that trigger it are, in fact, virtually unverified, despite some recent progress. Pursuant to the second paragraph of Article 58 of the Organic Law on Finance Laws, the Committee on Finance, the General Economy and Budgetary Control of the National Assembly asked the Court to take stock of this public effort. This report is available on [the Court’s website](https://www.ccomptes.fr/fr/publications/le-soutien-public-au-mecenat-dentreprises). The published files correspond to the data that formed the basis for the preparation of the report.