Le 5° bis du I de l’article 35 du code général des impôts est abrogé.

This procedure is an amendment aimed at repealing a specific section (5 bis of I) of Article 35 of the French General Tax Code. Such changes typically occur to simplify tax laws or remove outdated fiscal provisions. This change affects taxpayers and businesses governed by the specific tax rules contained in this section of the code, potentially altering their tax obligations or eligibility for certain exemptions.