CHAPTER V : Value added tax compensation fund

The territorial authority or public establishment that has entered into a contract provided for in article L. 1414-1 benefits from the VAT compensation fund on the portion of the remuneration paid to its co-contractor corresponding to the investment made by the latter for the purposes of an activity not subject to VAT. The portion of the remuneration corresponding to the investment is that indicated in the clauses of the contract…

The seventh and eighth paragraphs of Article L. 1615-2, the second paragraph of Article L. 1615-3, Articles L. 1615-7, L. 1615-10, L. 1615-11 and L. 1615-12 as well as the fourth paragraph of I of Article L. 1511-8 only apply to expenditure incurred up to the 2020 financial year.