Is bowling a sport or a recreational activity like axe throwing?

A company that operated a complex including, among other things, a bowling alley had requested a VAT refund fromadministration , arguing that they had wrongly applied the 20% rate.

She intended to invoke Section 279 of the General Tax Code, which provides that the 10% rate applies to "admission fees for […] recreational facilities." However, the provision states that this rate does not apply "to amounts paid to use sports facilities or equipment."

After theadministration rejected its claim, the company took the matter to court.

The company believed that the bowling activity it offered was recreational in nature. It provided a statement from the company that had installed the bowling alley, arguing that this demonstrated that its equipment would not be approved by the French Bowling Federation.

She also argued that there is a violation of the principle of equality since the axe-throwing activity is subject to a 10% tax rate.

The Court will, however, rule that the purpose of an activity is not the criterion for applying the 10% rate, since sports activities also serve a recreational purpose.

She will also point out that "despite its recreational nature, bowling is a sport governed by the French Bowling Federation" and will conclude that the certificate provided does not establish that the company's facility could not be certified by the French Bowling Federation.

Finally, the Court finds that the application of the 20% rate for bowling is provided for by law and that there is therefore no difference in treatment compared to axe throwing.

The company's appeal is therefore dismissed.

CAA Douai, May 21, 2026, No. 25DA00983

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