CGI
Name (orig) | Code général des impôts |
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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). |