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Article 297 of the French General Tax Code

I. – 1. in Corsica, value added tax is levied at the rate of: 1° 0.90% for the transactions referred to in articles 281 quater and 281 sexies ; 2° 2.10% as regards: The transactions referred to in 1°, 1°-00 bis, 1°-0 bis and 3° of A of Article 278-0 bis and Article 278 bis relating to products delivered in Corsica; The services referred to in B, C, and E…

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