Le a de l’article 261 D du code général des impôts est ainsi rétabli :« a. Aux locations de meublés de tourisme au sens du I de l’article L. 324‑1‑1 du code du tourisme. »

This amendment modifies Article 261 D of the French General Tax Code. It specifically addresses the tax treatment of furnished tourist rentals, clarifying their classification for tax purposes. The change affects owners and operators of furnished tourist accommodations in France. It aims to standardize the tax rules applicable to this growing sector of the tourism industry.