Le L de l’article 278‑0 bis du code général des impôts est abrogé.

This amendment proposes to repeal Article 278-0 bis of the French General Tax Code. This action aims to remove a specific tax provision or exemption previously established under this article, altering the existing fiscal framework. This change primarily affects taxpayers and entities that previously relied on the specific rules or benefits provided by Article 278-0 bis.