Section V: Calculation of tax

I.-The reduced rates referred to in II apply to self-deliveries of the following works: 1° Work to extend the premises or to bring the building to a new state within the meaning of 2° of 2 of I of Article 257, relating to: a) Social rental housing covered by an agreement under which the personalised housing benefit is applied; > b) Premises in the social sector and in the private…

Value added tax is levied at the rate of 10%: 1° (Repealed); 2° (Repealed); 3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they have given rise to a right to deduct value added tax; 4° (Repealed).

Value added tax is levied at the reduced rate of 10% in respect of: a. Services relating to: The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the same conditions as for accommodation establishments; The supply of accommodation in classified campsites and the rental of pitches on classified campsites; The rental of reception areas or stopping places for Travellers; a bis. Receipts from the supply…

1. Value added tax is levied at the reduced rate of 10% on improvement, conversion, development and maintenance work other than that mentioned in article 278-0 bis A relating to premises for residential use, completed more than two years ago, with the exception of the portion corresponding to the supply of household equipment or furnishings or the acquisition of major equipment supplied as part of work to install or replace…

I.-The reduced rate of 10% applies to the supply of housing that meets the following conditions: 1° The housing is intended by the lessee to be rented as a principal residence to individuals whose resources, as assessed on the date the lease is entered into, do not exceed the ceilings mentioned in the first paragraph of III of article 199 novovicies and whose monthly rent does not exceed the ceilings…

The reduced rates of value added tax do not apply: 1° To transactions, including transfers of rights, relating to publications that have been subject to at least two of the prohibitions provided for in the article 14 of law no. 49-956 of 16 July 1949 on publications intended for young people ; 2° Pornographic theatrical performances, as well as transfers of rights relating to these performances and their interpretation, designated…