L’article 200 quater du code général des impôts est abrogé à compter du 1er janvier 2026.

This procedure concerns the repeal of a specific article within the French general tax code. The repeal is scheduled to take effect from January 1, 2026. This change will affect taxpayers and tax professionals who currently rely on or are subject to the provisions of Article 200 quater of the French general tax code.