- 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
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.
