Taux réduit de TVA pour l'hébergement touristique et la restauration

This is a French ordinary bill proposal (proposition de loi) in the National Assembly, during the 15th legislature, that concerns applying a reduced rate of value added tax (VAT) to tourist accommodation and restaurant services. VAT rates in France must stay within the limits set by EU law, mainly the VAT Directive (2006/112/EC), so proposals of this kind are assessed against those rules. Based on the title alone, the bill aims to change how these sectors are taxed. The proposal would most directly affect hotels, other tourist lodging, and restaurant and catering businesses, as well as their customers. Specific changes, rates, and conditions cannot be determined from the metadata and would need to be checked in the full bill text.