Bowling and the Refusal to Apply the 10% Reduced VAT Rate

• SAS Chambly, operating a leisure complex including bowling, argued that bowling is a purely recreational (“ludique”) activity and should benefit from the 10% reduced VAT rate under Art. 279 b nonies CGI (applicable to “installations of a recreational nature”), rather than the standard 20% rate applicable to sports equipment. [fr | PDF], [juricaf.org]
• The Court rejected this argument, ruling that the recreational character of an activity alone is insufficient to distinguish recreational installations from sports equipment, as many sports are inherently recreational. Critically, bowling is governed by a sports federation (Fédération Française de Bowling), and the lack of federation certification of the equipment does not override its classification as a sport. [fr | PDF]
• Key takeaway: Despite its leisure appeal, bowling is classified as a sporting activity for VAT purposes and is subject to the standard 20% rate. The existence of a governing sports federation is a decisive criterion, and the operator’s own characterization or equipment certification status is irrelevant. [fr | PDF]

🔗 External sources:

• Juricaf – Full Decision 25DA00983 (FR) [juricaf.org]