I. – L’article 235 ter XB du code général des impôts est ainsi modifié :1° Le second alinéa du C du I est supprimé ;2° Le D du même I est abrogé ;3° Le II est abrogé ;4° Le A du III est ainsi rédigé :« III. – A. – La taxe est assise sur la somme totale d
This procedure is an amendment to the French General Tax Code, specifically targeting Article 235 ter XB. It involves the removal of several subsections and the redrafting of the tax assessment basis to modify how specific taxes are calculated. This change affects taxpayers and businesses subject to the specific tax regime outlined in this article by altering the legal basis and calculation method for the tax.