BOI-TVA-LIQ-30-20-95-20140225
| Name (orig) | TVA - Prestations imposables au taux réduit - Travaux d'amélioration de la qualité énergétique |
|---|---|
| Name (English) | Tax regulation – Eligibility of refurbishment works improving energy quality to the reduced VAT rate |
| Entry into force | 08.03.2007 |
| Purpose | Tax regulation specifies the application of art 278-0 bis providing for a reduced VAT rate for the supply of heat through district heating networks. |
France