taxe sur la valeur ajoutée – Taux de TVA sur la maintenance des défibrillateurs cardiaques communaux

This written question asks about the applicable Value Added Tax (VAT) rate for the maintenance of public cardiac defibrillators. It seeks clarification on whether a reduced rate can be applied to ensure these life-saving devices are accessible. The question affects local authorities responsible for public health equipment and potentially citizens who benefit from these services. It aims to ensure consistent and fair taxation on essential maintenance.