Le 2 du VII de l’article 167 bis du code général des impôts est supprimé.

This amendment proposes the deletion of section 2 of Article 167 bis from the French General Tax Code. This change relates to specific tax regulations within the French legal framework. The primary impact of this procedure is the removal of a specific tax provision. It affects taxpayers and tax professionals who are subject to the regulations outlined in Article 167 bis of the tax code.