Comment 2 for bug 917213

hello,

please find below the link to the official source (French Ministry of Finance)

http://www.impots.gouv.fr/portal/dgi/public/popup;jsessionid=JDIMXUTE5KDIVQFIEIQCFEY?docOid=documentstandard_465&espId=0&typePage=cpr02&hlquery=taux%20tva%202012&temNvlPopUp=true

google translation:
Currently, four main rates are:

     1)rate of 19.6% for the majority of sales of goods and services.

     2)the reduced rate of 7% (established by section 13 of the amended Finance Act No. 2011-1978 of 28 December 2011) applicable to goods and services which fell within the 5.5% rate before 1 January 2012 with the exception of certain goods and services specifically listed in Article 278-0 bis of the CGI.

     3)the reduced rate of 5.5% applies to goods and services listed in Article 278-0 of the CGI bis (food, equipment and services for the disabled, subscriptions to supplies of gas and electricity, provision of meals in school canteens by external service providers in public and private teaching of the first and second degree, by providing district heating produced from renewable energy).

     4)the specific rate of 2.1% reserved for drugs reimbursed by social security, sales of live meat and charcuterie to non-taxable, the contribution to public broadcasting in some shows and press publications listed on the Joint Committee for publications and news agencies.