taxe sur la valeur ajoutée – Article 278 sexies, III-2°-b) du CGI

This written question concerns the application of a VAT exemption for the conversion of vehicles to allow them to run on alternative fuels. It specifically asks about the interpretation of Article 278 sexies, III-2°-b) of the French General Tax Code (CGI). This clarification is important for individuals and businesses undertaking eco-friendly vehicle modifications, potentially impacting the cost of such conversions and promoting greener transportation options.