Question 2155 — value added tax
France · National Assembly
Mr. François Pupponi draws the attention of the Minister of Action and Public Accounts to a difficulty in the application of the extension of the reduced rate to 5.5% of the value added tax for social accession operations, operated by article 30 of the finance law for 2017. This extension is particularly applicable in neighborhoods subject to an agreement with the National Agency for Urban Renewal (ANRU) in the framework of the new national urban renewal program (NPNRU). However, most of these conventions will only be signed during the year 2018 or even 2019. However, numerous protocols foreshadowing these conventions have already been signed. Thus, unless we delay the marketing of a certain number of programs developed today in the NPNRU neighborhoods by a year or more, it would appear appropriate that the signing of the protocols foreshadowing the said agreements can be taken as proof for the application of the reduced rate of 5.5% of VAT. He therefore asks him to kindly indicate whether he can confirm that the signature of the NPNRU prefiguration protocols can be taken as proof for the application of the reduced VAT rate, without prejudice to the other required conditions.