Description of node <http://id.insee.fr/concepts/definition/c1777/definition/v3/en>

Subject Predicate Object
http://id.insee.fr/concepts/definition/c1777/definition/v3/en http://www.w3.org/1999/02/22-rdf-syntax-ns#type http://rdf-vocabulary.ddialliance.org/xkos#ExplanatoryNote
http://id.insee.fr/concepts/definition/c1777/definition/v3/en http://purl.org/pav/version 3
http://id.insee.fr/concepts/definition/c1777/definition/v3/en http://rdf-vocabulary.ddialliance.org/xkos#plainText VAT is a tax on goods collected by businesses and, ultimately, paid entirely by the final purchaser. VAT is applied at different rates depending on products or services taxed. There are three rate: - the standard rate is fixed at 20%, - the intermediate rate is fixed at 10 %; - the reduced rate is fixed at 5.5% (for food products, most notably). A specific rate of 2.1% is applied to reimbursable medicines, amongst other things. Some measures are particular for Corsica and the overseas departments.
http://id.insee.fr/concepts/definition/c1777/definition/v3/en http://purl.org/dc/terms/language en
http://id.insee.fr/concepts/definition/c1777/definition/v3/en http://eurovoc.europa.eu/schema#noteLiteral <div xmlns="http://www.w3.org/1999/xhtml"><p>VAT is a tax on goods collected by businesses and, ultimately, paid entirely by the final purchaser.</p><p>VAT is applied at different rates depending on products or services taxed. There are three rate:</p><p>- the standard rate is fixed at 20%, </p><p>- the intermediate rate is fixed at 10 %;</p><p>- the reduced rate is fixed at 5.5% (for food products, most notably). </p><p>A specific rate of 2.1% is applied to reimbursable medicines, amongst other things. </p><p>Some measures are particular for Corsica and the overseas departments.</p></div>
http://id.insee.fr/concepts/definition/c1777/definition/v3/en http://rdf.insee.fr/def/base#validFrom 2019-11-14T16:57:46.645
http://id.insee.fr/concepts/definition/c1777 http://www.w3.org/2004/02/skos/core#definition http://id.insee.fr/concepts/definition/c1777/definition/v3/en