- Clarification provided on the VAT rate applicable to the operation of circuits for motor sports activities.
- Focus is on recreational and leisure activities, such as karting circuits.
- The information specifies the VAT treatment for these types of services.
Source: bofip.impots.gouv.fr
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.
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