À la fin du dernier alinéa de l’article 1594 D du code général des impôts, le taux : « 4,50 % » est remplacé par le taux : « 5 % ».
This amendment proposes to increase the Value Added Tax (VAT) rate in France from 4.50% to 5%. This change would affect the general tax code. The amendment specifically targets Article 1594 D of the French general tax code. This change could impact consumers and businesses by increasing the cost of goods and services subject to this VAT rate.