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Article L411-2 of the French Sports Code

A contribution on the sale to any television service of the rights to broadcast sporting events or competitions, collected under the conditions set out in article 302 bis ZE of the General Tax Code, is allocated to the National Sports Agency responsible for high performance sport and the development of access to sport. The proceeds of this contribution are intended to finance the development of local sports associations and the training of their leaders.

Original in French 🇫🇷
Article L411-2

Une contribution sur la cession à tout service de télévision des droits de diffusion de manifestations ou compétitions sportives perçue dans les conditions prévues à l’article 302 bis ZE du code général des impôts est affectée à l’Agence nationale du sport chargée de la haute performance sportive et du développement de l’accès à la pratique sportive. Le produit de cette contribution est destiné à financer le développement des associations sportives locales et la formation de leurs animateurs.

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