CGI

Updated: 07.02.2019

Name (orig)

Code général des impôts

Name (English)

Tax Code

Entry into force

31.03.2000

Last amended on

25.10.2018

Purpose

The act sets out tax measures.

Relevance for renewable energy

Article 200 quarter describes the Crédit d’Impôt, which has become a means to support renewable energy. Article 279-0 bis sets out provisions on a reduced VAT rate for certain construction works in residential buildings (including the installation of renewable energy plants).

France

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