B: Reduced rate

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…