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.
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 octies or in article 298 septies, the incidental elements are subject to their own rate determined under the conditions provided for in article 278-0.
I.-Intra-Community acquisitions and imports of goods, other than works of art, are subject to the rate laid down for the supply of the same goods. II. II – The supply of work under contract is subject to the rate laid down for the supply of goods obtained by means of this work under contract when this work relates to goods of agricultural, fishing, fish farming or poultry farming origin which…
The standard rate of value added tax is set at 20%.
Value added tax is levied at the reduced rate of 5.5% in respect of: A. – Supplies relating to: 1° Foodstuffs intended for human consumption, products normally intended to be used in the preparation of such foodstuffs and products normally used to supplement or replace such foodstuffs, with the exception of the following products to which the rate provided for in article 278 : a) Confectionery products; b) Chocolate and…
I.-Religible for the reduced rate referred to in the first paragraph of Article 278-0 bis are energy renovation services that meet the following conditions: 1° They are carried out in premises that have been completed for at least two years; 2° The premises referred to in 1° of this I are used, or are intended to be used, for residential purposes after the work has been carried out; > 3°…
Value added tax is levied at the reduced rate of 10% in respect of supplies of the following products: 1° (Repealed); 2° (Repealed); 3° (Repealed); 3° bis The following products: a) firewood; b) agglomerated forestry products intended for heating; c) wood waste intended for heating; d) Products of horticulture and ornamental floriculture which have not undergone any processing. 4° (Repealed); 5° The following products: a) (Repealed); aa) (Repealed); (ab) (Repealed);…
Value added tax is levied at the rate of 10% on supplies of magistral preparations, officinal products and medicines or pharmaceutical products intended for use in human medicine and covered by the marketing authorisation provided for in Article L. 5121-8 of the Public Health Code, which are not covered by article 281 octies.
I.-For the application of this article: 1° Social rental housing means housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and Housing Code; 2° A regulated loan is defined as a loan granted to finance the construction, acquisition or improvement of social rental housing and which is a condition for the application of personalised housing assistance in accordance with…
The reduced rates provided for in article 278 sexies are equal to: Sectors or premises concerned Subdivision of article 278 sexies Rate Social rental housing financed by a subsidised integration loan 1° of A of II 5.5% Social rental housing financed by a social rental loan and covered by the urban renewal policy 2° of A of II 5.5% Other social rental housing 3° of A of II 10% Premises…
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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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Paris Bar Registration n° (Toque) C2396
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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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