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Article 278-0 of the French General Tax Code

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.

Original in French 🇫🇷
Article 278-0

Lorsqu’une opération comprend des éléments autres qu’accessoires relevant de taux différents, le taux applicable à cette opération est le taux le plus élevé parmi les taux applicables à ces différents éléments.

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