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Yann GUETAT, jet pilot arm, competing in the veteran categories GP, SKI GP and F1 expert on Swiss championships, France FREEGUN Jetcross Championship Tour,

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Presentation on theme: "Yann GUETAT, jet pilot arm, competing in the veteran categories GP, SKI GP and F1 expert on Swiss championships, France FREEGUN Jetcross Championship Tour,"— Presentation transcript:

1 Yann GUETAT, jet pilot arm, competing in the veteran categories GP, SKI GP and F1 expert on Swiss championships, France FREEGUN Jetcross Championship Tour, the European Championship. Find all the information about: yann.guetat.free.fr/ www.facebook.com/yann.guetat The pilot trains in the PEYRIEU JETSKI CLUB, which is the smallest club in France but also the most successful for the years 2007-2013. www.peyrieujetski.byethost4.com www.facebook.com/Peyrieu.Jetski.Club

2 The TEAM is : infrastructure: 1 Campers Trailers 1 closed (5m) 2 tents 4 x 3 m Jetskis of the team : 1 Zapata Racing FZ 950cc 2t superstock (160cv) The Team is also drivers on all of the championships in all categories, providing you visibility in the media (newspapers, video, TV...).

3 This season 2015, the team wishes to include its driver on the following championships: Swiss Championship Championship France Jetcross Tour European & World Championship UIM IJSBA European Championship Pour s’engager sur ces championnats, le l’association Environnement Sport a besoin de vous. Ces déplacements internationaux impliquent des budgets importants. Pour s’engager sur ces championnats, le l’association Environnement Sport a besoin de vous. Ces déplacements internationaux impliquent des budgets importants.

4 Budget 2015KMToll / boat / plane...cost travelEngagementTOTAL23 900,00 € France championship FREEGUN JETCROSS TOUR 5 races5000500,00 €2 500,00 €500,00 €3 500,00 € Cost per race Swiss Championships 5 races3000300,00 €1 500,00 €500,00 €2 300,00 € IJSBA European Championship 3 races70001 000,00 €3 500,00 €300,00 €4 800,00 € European Cup UIM3000300,00 €1 500,00 €150,00 €1 950,00 € FUEL2 500€ Paying-off annual cost and maintenance depreciation jetski2 400,00 € depreciation trailer and camper5 500,00 € machine maintenance2 000,00 € OIL300,00 € LICENCES450,00 € Off-balance cost :22 150,00 €1 750,00 €Engagement

5 FZ 1020cc Superstock (160 hp) IJSBA European Championship France JETCROSS Veteran Championship Switzerland Ski F1 championship Yann GUETAT Switzerland 2010 Ski F1 champion Vice JETCROSS Championship France 2012 Ski F1 veteran Winner Porto Vecchio (Cpt of France)

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8 Environment Association Sport need you to continue to progress. Environment Sport aims to promote access to sports and competitions. Environment Sport is registered under No. W382004615 from the prefecture of Isère. It was published in the Official Gazette No. 25 associations. Want to become our partner in helping us financially or materially in this associative adventure. It claims that you bring us, you are entitled to tax deductions. Your image will be displayed on the website, on the jet ski and motor home. TAX EXEMPTION (Source: http://www.associations.gouv.fr) Deductible expense in determining taxable income for the sponsorship: Article 39-1-7 ° of the General Tax Code provides that expenses are deductible sponsorship taxable enterprise that engages results when exposed in the direct interest of the farm. This condition is regarded as met when: - Identification of the company that intends to promote its brand image is provided regardless of the medium used (posters, press releases, media effects, etc.); - Expenses incurred are related to the expected benefit of the company. It must be able to justify the expenses incurred in connection with a sponsorship action is not excessive given the importance of the expected return. The expenses must meet the terms of the charges as well as other general costs. By its commercial nature, the expenditure of sponsorship must be invoiced subject to VAT. Tax cuts for sponsorship: For businesses: 60% tax capped at 0.5% of turnover, with the possibility for exceeding this threshold reduction to postpone the surplus in the following five years. Regarding patronage "competence", the effort of the company will be valued in the sponsorship agreement at the cost of the service provided. For sponsorship in kind, the amount that can be deducted is equal to the stock value for property described in an inventory account (s. Nonies 38 of Annex III to the CGI). Counterparties (free admission, provision of spaces, etc.) in terms of communication are allowed up to 25% of the grant amount, with no cap. For individuals: 66% reduction in tax capped at 20% of taxable income. Furthermore, the reduction rate is 75% (to a maximum of € 470) for payments made to non-profit organizations making the provision of free meals to those in need, that help facilitate their homes or who engage primarily, providing free care. Counterparties (pins, greeting cards, etc.) shall not exceed 25% of the grant amount in a lump limit of 30 €, and are thus very limited.


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