Source:
- IBFD (subscription needed)
- gov.ma – page 15
Article 99 – Reduced rates
“The following shall be subject to tax at reduced rates:
” 1° – ……………………………………………………
” ……………………………………………………
” 2° – of 10% with the right to deduct :
” – accommodation operations …………………………
” ………………………………………………………………………
” – pasta ;
” – photovoltaic panels ;
” – solar water heaters ;
” – food for ……………………….
(the rest unchanged).
