Au premier alinéa du I de l’article 1407 ter du code général des impôts, le taux : « 60 % » est remplacé par le taux : « 80 % ».

This legislative amendment proposes to increase a specific tax rate from 60% to 80% within the French general tax code. It aims to adjust fiscal obligations under the current legislative term. This change primarily affects taxpayers subject to the provisions of Article 1407 ter of the general tax code, resulting in a higher tax burden for the affected parties.