Substituer aux alinéas 2 à 20 l’alinéa suivant : « A. – L’article 199 terdecies-0 A du code général des impôts est abrogé. »
This amendment proposes to replace several paragraphs in the French General Tax Code with a new provision. The core change involves the repeal of Article 199 terdecies-0 A. This procedure directly affects taxpayers and tax professionals by removing a specific article from the tax code. Its implications depend on the original function of the repealed article.