Special VAT Rates in Corsica: 0.90% for Certain Services and Products – BOI-TVA-GEO-10-10

Special taxation applies to certain products delivered in the departments of Corsica and certain services performed in these departments
This special taxation is applied through specific VAT rates to the operations in question
The rates and operations to which they apply are set out in Article 297 of the General Tax Code
Goods and services covered by Article 297 benefit from special taxation when delivered or performed in Corsica
The special taxation also applies to imports and intra-community acquisitions in Corsica
The special taxation rate of 0.90% applies to certain performances in Corsica, as specified in Article 281 quater of the CGI
This includes the first 140 performances of certain types of shows, such as theatrical, musical, or circus performances, as well as performances by variety artists or musical groups

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.