JORF n°0164 du 18 juillet 2014 page 12037
texte n° 64
Décret n° 2014-812 du 16 juillet 2014 pris pour l'application du second alinéa du 2 de l'article 200 quater du code général des impôts et du dernier alinéa du 2 du I de l'article 244 quater U du code général des impôts
The French Decree 2014-812 of July 16, 2014 specifies the list of eligible energy renovation expenses in residential buildings for owners or occupants in order to be eligible for a tax credit or a zero interest loan, provided that a qualified company carries out the supply and installation of the equipment, materials and devices in the renovation works. It also defines the conditions under which such qualification (known in practice as RGE - Reconnu garant de l'environnement) is obtained by the company. This decree came into force in September 2014 and January 2015 for zero interest loans and tax credit respectively.