taxe sur la valeur ajoutée – Taux de TVA réduit du 10 % pour les vols commerciaux de montgolfière

This written question asks about applying a reduced Value Added Tax (VAT) rate of 10% to commercial hot air balloon flights in France. It seeks clarification on the current tax treatment and potential for a lower rate. This concerns businesses operating hot air balloon tours and consumers who wish to experience them. The question aims to understand if this specific tourism activity can benefit from a reduced VAT rate.