It is possible to claim a tax deduction for tickets to PSG games and Roland Garros, provided you have the necessary supporting documents

A company operating in the construction industry was subject to a tax audit, following which the taxadministration issued a tax assessment challenging the deductibility of invitations to sporting events—including those at the Parc des Princes, Roland-Garros, Paris-Bercy, and the Stade de France—as well as to shows at the Paradis Latin and “tables at the Paris Oktoberfest.”

The company challenged the tax assessment all the way to the Administrative Court of Appeals.

To demonstrate that these tickets had been purchased in the company’s best interest, the company stated that they were part of a“commercial policy of event-based communication” and submitted as evidence“guest lists for Euro 2016 soccer matches and league matches in 2015 and 2016, as well as statements prepared by its account managers confirming their regular attendance at such events.”

However, the court will find that these lists do not specify "either the positions of the guests listed on them or the organizations to which they belong."

She goes on to state that the certificates provided "are written in very general terms."

Finally, she points out that the supporting documents provided cover only a portion of the tickets that were deducted by the company.

It therefore concluded that, even though“such a policy would be particularly appropriate for expanding and retaining the company’s customer base” and the company’s revenue had increased, the company did not provide sufficient evidence to demonstrate the business case for purchasing these tickets.

The Court states that it should have provided "specific and detailed supporting documentation."

CAA Paris, Oct. 7, 2026, No. 25PA00277

This legal watch provided by Mispelon Avocat, a law firm specializing in French tax audit and French tax litigation. You can stay legal watch subscribing to the newsletter via this link.