Where a transaction includes items other than incidental items that are subject to different rates, the rate applicable to that transaction is the highest rate among the rates applicable to those different items.
Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title II: Turnover taxes and similar taxes | Chapter 1: Value added tax | Section V: Calculation of tax | I: Rates | Article 278-0 of the French General Tax Code
Where a transaction includes items other than incidental items that are subject to different rates, the rate applicable to that transaction is the highest rate among the rates applicable to those different items.
Lorsqu’une opération comprend des éléments autres qu’accessoires relevant de taux différents, le taux applicable à cette opération est le taux le plus élevé parmi les taux applicables à ces différents éléments.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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