B: Reduced rate

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Value added tax is levied at the reduced rate of 10% in respect of supplies of the following products: 1° (Repealed); 2° (Repealed); 3° (Repealed); 3° bis The following products: a) firewood; b) agglomerated forestry products intended for heating; c) wood waste intended for heating; d) Products of horticulture and ornamental floriculture which have not undergone any processing. 4° (Repealed); 5° The following products: a) (Repealed); aa) (Repealed); (ab) (Repealed);…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…

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…