G: Special rates

Value added tax is levied at the rate of 2.10% in respect of receipts from admissions to the first theatrical performances of newly created dramatic, lyrical, musical or choreographic works or classical works that are the subject of a new staging, as well as circus shows featuring exclusively original creations designed and produced by the company and using the regular services of a group of musicians. A decree defines the…

Value added tax is levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2001.

Value added tax is levied at the rate of 2.10% on deliveries of magistral preparations, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code, which meet the conditions of article L. 162-17 of the Social Security Code or which are approved under the conditions provided for in articles L. 5123-2 and L. 5123-3 of the Public Health Code as well as, when prepared…