Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services

This ordinance recodifies the Value Added Tax (VAT) and makes various changes to the tax code on goods and services in France. It aims to simplify and clarify existing tax legislation. This affects businesses and consumers in France by potentially altering how VAT and other goods and services taxes are applied and administered.