Les articles 1407 à 1414 B bis du code général des impôts sont rétablis dans leur rédaction en vigueur au 31 décembre 2022.

This procedure concerns the reinstatement of specific articles (1407 to 1414 B bis) within the French General Tax Code. These articles will be restored to their wording as it stood at the end of 2022. This amendment affects taxpayers and tax administration in France. It clarifies the applicable tax rules by reverting to a previous legal text.