Les articles 1407 à 1414B 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 within the French General Tax Code. These articles will be restored to their wording as it stood on December 31, 2022. This amendment affects taxpayers and tax professionals in France by clarifying the applicable tax laws and ensuring continuity with previous regulations.