- The document outlines the application of reduced VAT rates on various services, including television subscriptions, healthcare services provided by authorized thermal establishments, legal aid services by lawyers, and the transfer of intellectual property rights by authors and performers. It also covers services related to public domain and local government roads, such as street sweeping, mowing, and snow removal. Additionally, reduced VAT rates apply to agricultural services, artificial insemination, and the composition and printing of periodicals. Detailed comments on these applications are provided in specific sections of the tax code.
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.
