Sorry to put your smoke out but that is the new law that will apply from 1/1/10 and is a reduction in VAT from 19.6% to 5.5% on all restaurants. It will not apply to takeaways nor to supermarkets. The 5.5% already applies to home improvements if done by a registered craftsman (builder, plumber, chippy, sparks etc.) and was designed to reduce the amount of people being employed on the black. You automatically get a guarantee here from a registered person. France has been battling the EU over the restaurants for years and have finally got their OK for next year.