Rédiger ainsi le titre : « visant à évaluer le dispositif de l’article 787 B du code général des impôts ».

This amendment seeks to evaluate the effectiveness and impact of Article 787 B of the General Tax Code. It aims to assess how this specific tax provision is performing in practice to determine if adjustments are necessary. This procedure primarily affects taxpayers and government tax authorities by reviewing existing fiscal rules and potential exemptions or obligations tied to this article.