I. – Après l’article 199 decies E du code général des impôts, il est inséré un article 199 decies-0 EA ainsi rédigé :« Art. 199 decies-0 EA. – Tout contribuable propriétaire d’un logement ou en cours d’achèvement, dans une station classée de tourisme définie à l’article L. 133‑13 du code du tourisme, e
This amendment proposes inserting a new article into the French General Tax Code. It aims to create a tax credit for individuals who own or are in the process of acquiring property located in a classified tourist resort. The measure specifically targets property owners within designated tourist areas, potentially encouraging investment and development in these locations. The exact financial benefits and conditions would be detailed in the new tax code article.