Dans un délai de trois mois à compter de la promulgation de la présente loi, le Gouvernement remet au Parlement un rapport sur les différentes conventions comptables de calcul des dépenses fiscales relatives à la taxe sur la valeur ajoutée, au regard du changement de convention réalisé entre 2023 et les exercices précédents.

This amendment requires the French government to submit a report to Parliament regarding the accounting methods used to calculate tax expenditures for Value Added Tax (VAT). It specifically focuses on the changes made to these accounting conventions between 2023 and previous years to ensure transparency in how tax losses are measured. This procedure affects government financial reporting and legislative oversight. It ensures that Parliament can accurately evaluate the fiscal impact of VAT policies and understand why accounting methods were altered.