taxe sur la valeur ajoutée – Article 278-0 B, III du CGI issu de l'article 56 de la loi n°2022-1726

This written question concerns a specific exemption from Value Added Tax (VAT) for energy efficiency renovation works. It asks for clarification on the application of Article 278-0 B, III of the French General Tax Code, as introduced by a recent law. The question seeks to understand the scope and conditions of this VAT exemption, potentially affecting homeowners, construction companies, and the energy efficiency sector.