APR Services: Reduced rate for personal care services

Noting that supplies of personal care services are not provided directly by an approved supplier to individuals but by “platform” service companies or organisations such as insurance companies or mutual societies on the basis of subcontracting agreements, the administrative court of appeal of Bordeaux held that the reduced rate available for such services did not apply.

• ACA Bordeaux, 7 April 2016, n° 14BX03392