Section I: Scope of application

Exempt from value added tax: 1. (Business or transactions subject to another tax): 1° to 3° (Repealed); 4° commodity futures transactions carried out on a regulated market excluding those which determine the termination of the commodity chain; 5° (Repealed). 2. (Agriculture and fisheries): 1° (Repealed); 2° (Repealed); 3° services provided as part of mutual aid between farmers defined by articles L. 325-1 to L. 325-3 of the rural and maritime…

Services essential to the use of movable or immovable property and provided to their members by legal entities designated in article 239 octies in return for, independently of contributions, the strict reimbursement of their share of common expenses, are exempt from value added tax under the conditions set out in the aforementioned article.

Services provided to their members by groups formed by natural or legal persons carrying out an activity exempt from value added tax on the basis of 4, with the exception of 10°, and 7 of article 261, or for which they do not have the status of a taxable person, are exempt from this tax on condition that they contribute directly and exclusively to the performance of these transactions which…

The following are exempt from value added tax: 1° Banking and financial transactions: a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securities lending carried out under the conditions provided for in articles L. 211-22 to L. 211-26 of the Monetary and Financial Code and repos carried out under the conditions provided for in articles L. 211-27 to L. 211-34 of…

The following are exempt from value added tax: 1° Rentals of land and buildings for agricultural use; 1° bis Rentals of buildings resulting from a lease conferring a right in rem; 2° Rentals of undeveloped land and bare premises, with the exception of parking spaces for vehicles ; however, these provisions do not apply where the leases constitute a means for the lessor to continue, in another form, the operation…