Au IV de l’article 1582 du code général des impôts, les mots : « en dehors du territoire national ou » sont supprimés.

This amendment proposes to remove the phrase 'outside the national territory or' from Article 1582 of the General Tax Code. This change relates to the application of tax laws. The amendment affects taxpayers and tax authorities by clarifying the scope of certain tax provisions. It aims to simplify tax regulations within France.