French General Tax Code
In forceI. - 1. in Corsica, value added tax is levied at the rate of:
1° 0.90% for the transactions referred to in articles 281 quater and 281 sexies ;
2° 2.10% as regards:
The transactions referred to in 1°, 1°-00 bis, 1°-0 bis and 3° of A of Article 278-0 bis and Article 278 bis relating to products delivered in Corsica;
The services referred to in B, C, and E to H of Article 278-0 bis and in a to b nonies of article 279 ;
3° (Provision no longer applicable);
4° (Repealed);
5° 10% as regards:
a. Real estate work and the transactions referred to in I of Article 257 ;
b. Sales of agricultural equipment delivered in Corsica, the list of which is set by order of the Minister for the Economy and Finance;
c. Supplies of furnished or furnished accommodation other than those referred to in a of article 279;
d. Sales for consumption on the premises other than those referred to in aa of article 279;
e. Sales of low-voltage electricity;
f. The transactions referred to in Article 279-0 bis A;
6° 13% as regards:
a. (Repealed as from 13 April 1992);
b. Sales of petroleum products delivered to Corsica;
7° (Repealed).
8° (Provision no longer applicable).
2. The same provisions apply to imports and intra-Community acquisitions in Corsica and to dispatches from mainland France to Corsica, of the products which are referred to in 1.
II. - (Repealed).
III. - (Obsolete provisions).
II.
