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Lorsqu'une opération comprend des éléments autres qu'accessoires relevant de taux différents, le taux applicable à cette opération est le taux le plus élevé parmi les taux applicables à ces différents éléments.

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I.-A créé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 257 ter \n
\n

\n
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 278-0, Art. 278-0 A, Art. 278-0 B \n
\n

\n
\n

Article 278-0 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2020 (Code général des impôts)