VAT in France
The taxe sur la valeur ajoutée (TVA), has just like VAT anywhere else a base rate (20%) and allows some exceptions, typically for goods and services that are considered 'vital'.
Basis, default rate, applicable to most goods.
Applies to non-processed agricultural products, renovations, some entrance tickets (culture), public transport, sewage treatment and restaurants.
Alimentation, gas and electricity, cinema, renewable energy, isolation works, …
Very limited: (Reimbursed) medicine, cattle, journals, …
(Source : economie.gouv.fr )