I. – Après l’article 261 B du code général des impôts, il est inséré un article 261 B bis ainsi rédigé :« Art. 261 B bis. – Les services rendus à leurs adhérents par les syndicats de communes mentionnés à l’article L. 5212‑1 du code général des collectivités territoriales sont exon
This amendment proposes to insert a new article into the French General Tax Code. It aims to exempt services provided by inter-municipal unions to their members from certain taxes. This change would primarily affect inter-municipal unions and their member municipalities, potentially reducing their tax burden and administrative costs for these specific services.