{"id":8546,"date":"2016-06-24T14:09:00","date_gmt":"2016-06-24T12:09:00","guid":{"rendered":"https:\/\/cdes.fr\/?p=8546"},"modified":"2022-06-27T17:04:10","modified_gmt":"2022-06-27T15:04:10","slug":"actu-textes-redevances-occupation-stades-harmonisation-calcul","status":"publish","type":"post","link":"https:\/\/cdes.fr\/?p=8546","title":{"rendered":"ACTU | TEXTES : Redevances d&rsquo;occupation des stades : vers une harmonisation du calcul"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8546\" class=\"elementor elementor-8546\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"penci-section penci-disSticky penci-structure-10 elementor-section elementor-top-section elementor-element elementor-element-6742209 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6742209\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"penci-ercol-100 penci-ercol-order-1 penci-sticky-ct    elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d4e7485\" data-id=\"d4e7485\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1714b82 elementor-widget elementor-widget-text-editor\" data-id=\"1714b82\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La direction de l\u2019immobilier de l\u2019\u00c9tat fixe, par instruction du 17 mai 2022, des modalit\u00e9s de calcul harmonis\u00e9es des redevances d\u2019occupation, par les clubs professionnels de football et de rugby, des stades appartenant \u00e0 des personnes publiques.<\/p><p>Rappelons avant tout que la grande majorit\u00e9 des stades fran\u00e7ais, et plus largement des \u00e9quipements sportifs de notre pays, appartiennent \u00e0 des collectivit\u00e9s territoriales ou \u00e0 leurs groupements\u00b9. Or, l\u2019article L. 2125-1 du code g\u00e9n\u00e9ral de la propri\u00e9t\u00e9 des personnes publiques institue le principe selon lequel toute occupation ou utilisation du domaine public d\u2019une personne publique donne lieu au paiement d\u2019une redevance (cette autorisation d\u2019occupation pouvant \u00eatre d\u00e9livr\u00e9e gratuitement aux associations \u00e0 but non lucratif qui concourent \u00e0 la satisfaction d\u2019un int\u00e9r\u00eat g\u00e9n\u00e9ral mais pas aux soci\u00e9t\u00e9s sportives).<\/p><p>C\u2019est ainsi que la tr\u00e8s grande majorit\u00e9 des clubs professionnels de football et de rugby doivent s\u2019acquitter aupr\u00e8s de la collectivit\u00e9 d\u2019une redevance devant tenir compte \u00ab des avantages de toute nature \u00bb\u00b2 procur\u00e9s par l\u2019utilisation de ce stade, cette notion ayant \u00e9t\u00e9 pr\u00e9cis\u00e9e par le juge administratif qui a eu l\u2019occasion de retenir que \u00ab les avantages tir\u00e9s de l\u2019occupation d\u2019un complexe sportif s\u2019appr\u00e9cient notamment au regard des recettes tir\u00e9es de son utilisation telles que la vente des places et des produits d\u00e9riv\u00e9s aux spectateurs, la location des emplacements publicitaires et des charges que la collectivit\u00e9 publique supporte telles que les amortissements, l\u2019entretien et la maintenance calcul\u00e9es au <em>prorata <\/em>de l\u2019utilisation d\u2019un tel \u00e9quipement \u00bb\u00b3.<\/p><p>N\u00e9anmoins, en d\u00e9pit de l\u2019affirmation de ces principes, un certain nombre de diff\u00e9rences entre les territoires a pu \u00eatre relev\u00e9es. C\u2019est ainsi que l\u2019instruction du 17 mai 2022 ambitionne de fixer un cadre d\u2019harmonisation des pratiques, respectant les principes fix\u00e9s par la jurisprudence.<\/p><p>\u00c0 ce titre, elle pr\u00e9cise que la redevance dont doit s\u2019acquitter le club doit pr\u00e9voir une part fixe et une part variable.<\/p><h1><span style=\"color: #800080;\"><strong>Une part<\/strong><strong> fixe<\/strong><\/span><\/h1><p>S\u2019agissant de la part fixe, l\u2019instruction pr\u00e9cise qu\u2019elle est constitu\u00e9e :<\/p><ul><li>\u00a0de la valeur locative du stade correspondant \u00e0 un pourcentage \u2013 allant de 0,5 % \u00e0 1 % du prix de revient public du stade \u2013 d\u00e9termin\u00e9 en fonction du niveau d\u2019\u00e9quipe- ment de ce dernier ;<\/li><li>\u00a0et des frais d\u2019entretien et de maintenance \u00e0 la charge de la collectivit\u00e9 correspondant en principe \u00e0 une refacturation des frais support\u00e9s par la collectivit\u00e9 pour le compte du club r\u00e9sident lorsque ce dernier est connu de la collectivit\u00e9.<\/li><\/ul><p>Cette part fixe brute est ensuite ajust\u00e9e en fonction du taux d\u2019occupation du stade par le club r\u00e9sident calcul\u00e9 sur la base d\u2019un ratio correspondant au nombre de rencontres pr\u00e9vues chaque ann\u00e9e pour le club concern\u00e9 sur le nombre d\u2019\u00e9v\u00e8nements susceptibles d\u2019\u00eatre programm\u00e9s annuelle- ment dans l\u2019enceinte.<\/p><h1><span style=\"color: #800080;\"><strong>Une part variable<\/strong><\/span><\/h1><p>En compl\u00e9ment de cette part fixe, l\u2019instruction pr\u00e9voit une part variable, se d\u00e9clenchant de mani\u00e8re progressive \u00e0 partir d\u2019un seuil adapt\u00e9 \u00e0 chaque club, calcul\u00e9e \u00e0 partir de la totalit\u00e9 du chiffre d\u2019affaires tir\u00e9 de l\u2019utilisation par le club du stade et de ses am\u00e9nagements. Ce qui comprend les recettes de billetterie, les prestations d\u2019hospitalit\u00e9 aff\u00e9rentes ainsi que le chiffre d\u2019affaires restau- ration, vente de produit d\u00e9riv\u00e9s et location d\u2019emplacements publicitaires si ces prestations sont r\u00e9alis\u00e9es dans l\u2019enceinte du stade mis \u00e0 disposition. En revanche, les droits TV en sont exclus.<\/p><p>Notons enfin que, soucieuse de pr\u00e9server la sant\u00e9 financi\u00e8re des clubs, l\u2019instruction pr\u00e9cise qu\u2019un plafonnement global de la redevance correspondant \u00e0 un taux compris entre 8 et 10 % du chiffre d\u2019affaires total du club (hors produits issus des mutations de joueurs) peut \u00eatre mis en place.<\/p><h4><a href=\"https:\/\/www.linkedin.com\/in\/nicolas-blanchard-a2103398\/\" target=\"_blank\" rel=\"noopener\">Nicolas BLANCHARD<\/a><\/h4><p><strong>[Inst. n\u00b02022-05-3314, 17 mai 2022]<\/strong><\/p><ol><li>V. not. la r\u00e9solution adopt\u00e9e par le S\u00e9nat le 28 mars 2018 tendant \u00e0 \u00ab mieux ma\u00eetriser le poids de la r\u00e9glementation applicable aux collectivit\u00e9s territoriales \u00bb relevant que les collectivit\u00e9s territoriales sont propri\u00e9taires de 80 % des 330 000 \u00e9quipements sportifs en France.<\/li><li>V. CGPPP, art. L. 2125-3.<\/li><li>V. not. CAA Lyon, 28 f\u00e9vr. 2013, no 12LY00820 : il s\u2019agissait de la remise en cause de la redevance vers\u00e9e par la soci\u00e9t\u00e9 Grenoble Foot 38 pour la mise \u00e0 disposition du Stade des Alpes appartenant \u00e0 la communaut\u00e9 d\u2019agglom\u00e9ration Grenoble Alpes M\u00e9tropole.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La direction de l\u2019immobilier de l\u2019\u00c9tat fixe, par instruction du 17 mai 2022, des modalit\u00e9s de calcul harmonis\u00e9es des redevances d\u2019occupation, par les clubs professionnels de football et de rugby, des stades&hellip;<\/p>\n","protected":false},"author":92,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":"","beyondwords_generate_audio":"","beyondwords_project_id":"","beyondwords_content_id":"","beyondwords_preview_token":"","beyondwords_player_content":"","beyondwords_player_style":"","beyondwords_language_code":"","beyondwords_language_id":"","beyondwords_title_voice_id":"","beyondwords_body_voice_id":"","beyondwords_summary_voice_id":"","beyondwords_error_message":"","beyondwords_disabled":"","beyondwords_delete_content":"","beyondwords_podcast_id":"","beyondwords_hash":"","publish_post_to_speechkit":"","speechkit_hash":"","speechkit_generate_audio":"","speechkit_project_id":"","speechkit_podcast_id":"","speechkit_error_message":"","speechkit_disabled":"","speechkit_access_key":"","speechkit_error":"","speechkit_info":"","speechkit_response":"","speechkit_retries":"","speechkit_status":"","speechkit_updated_at":"","_speechkit_link":"","_speechkit_text":""},"categories":[1],"tags":[365,91,314,398,315,59,485,486,183,63],"class_list":["post-8546","post","type-post","status-publish","format-standard","hentry","category-non-classifiee","tag-365","tag-actualite","tag-article","tag-convention","tag-droit","tag-jurisport","tag-macolin","tag-ratification","tag-sport","tag-texte"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - 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