CGI art. 199 sexdecies: the 2026 Finance Act replaces words that occur twice without saying which occurrence

We applied article 29, 2°, of Law No. 2026-103 (2026 Finance Act) to the prior consolidated text of article 199 sexdecies of the General Tax Code. Point a) inserts a second occurrence of the words « de l'article D. 7231-1 du même code »; point b) then replaces those words with « du même II » without saying which occurrence, and the sentence in force refers to services « mentionnés au 16° du II du même II ». The discrepancy is in the adopted text itself: the final text adopted by the National Assembly (T.A. No. 227) and the authenticated Official Journal No. 0043 carry the same wording.

Consequence

No effect on the amount of the tax credit was identified; the intended reference (16° of II of article D. 7231-1 of the Labour Code) remains recognisable.

Proposed correction

A legislative coordination provision: in the second sentence of the second paragraph of 2 of article 199 sexdecies, replace « du II du même II » with « du même II ». A rectificatif cannot change wording that is in the adopted text.

Jurisdiction

France

Act

Loi n° 2026-103 du 19 février 2026 de finances pour 2026 (LF 2026)

Place

LF 2026, art. 29, 2°; CGI art. 199 sexdecies

Record

Discrepancy

Class

Text of the act

Where it arose

The amending act

Arxo's conclusion

Confirmed

Official text

Unchanged at last check

Last checked

2026-10-24

Evidence

Contradiction within the text. Quotations are verbatim from the official material; translations are ours and marked.

a) Après le mot : « travail, », sont insérés les mots : « les services de livraison de repas à domicile mentionnés au 8° du II de l'article D. 7231-1 du même code ainsi que » ;

Our translation (English): a) After the word « travail, », the words « home meal delivery services mentioned in 8° of II of article D. 7231-1 of the same code as well as » are inserted;

b) Les mots : « de l'article D. 7231-1 du même code » sont remplacés par les mots : « du même II ».

Our translation (English): b) The words « of article D. 7231-1 of the same code » are replaced by the words « of the same II ».

les services de téléassistance et de visio-assistance mentionnés au 16° du II de l'article D. 7231-1 du même code qui se matérialisent

Our translation (English): the remote-assistance and video-assistance services mentioned in 16° of II of article D. 7231-1 of the same code which consist in

les services de livraison de repas à domicile mentionnés au 8° du II de l'article D. 7231-1 du même code ainsi que les services de téléassistance et de visio-assistance mentionnés au 16° du II du même II qui se matérialisent

Our translation (English): home meal delivery services mentioned in 8° of II of article D. 7231-1 of the same code as well as the remote-assistance and video-assistance services mentioned in 16° of II of the same II which consist in

How to check it without Arxo's tools

1. Open Loi n° 2026-103 du 19 février 2026 de finances pour 2026, article 29 (JORF n° 0043) and find LF 2026, art. 29, 2°, a; LF 2026, art. 29, 2°, b. Compare the text with the quotation above. A copy is kept in this register: 715db8092598e13e-jorf-lf2026.json.gz (SHA-256 715db8092598e13e3ec6a0f23f409eae8f50a4c123d55cb1136057f43be11b07, text extracted from the official source, as used to check the quotation).
2. Open Code général des impôts, article 199 sexdecies, version du 16 février 2025 au 21 février 2026 (Légifrance, LEGIARTI000051212983) and find CGI, art. 199 sexdecies, 2, deuxième alinéa, seconde phrase (version antérieure à la LF 2026). Compare the text with the quotation above. A copy is kept in this register: 3a2e80b92c88c934-LEGIARTI000051212983.txt (SHA-256 3a2e80b92c88c934de43ac0a3166266db68156211a849552ab6940bd8d6cbe47, text extracted from the official source, as used to check the quotation).
3. Open Code général des impôts, article 199 sexdecies, version en vigueur depuis le 14 juin 2026 (Légifrance, LEGIARTI000054251333) and find CGI, art. 199 sexdecies, 2, deuxième alinéa, seconde phrase (version en vigueur depuis le 14 juin 2026). Compare the text with the quotation above. A copy is kept in this register: 8a2b46b8f45386f3-LEGIARTI000054251333.txt (SHA-256 8a2b46b8f45386f37b07abfeb5df6945af60a27c618779652352af67087f57b6, text extracted from the official source, as used to check the quotation).
4. The finding holds if the quoted passages read as shown and the comparison gives the result stated at the top of this page. If it does not, write to us with the record ID.

How this finding was made

AI agents read the official texts, turned the provisions concerned into executable rules and ran the comparison; they also drafted this record. A person at Arxo checked the finding and approved the report before it was sent (2026-10-23).

Responsible institutions

• Direction de la législation fiscale (DGFiP), bureau C1 — drafting of tax legislation
• Secrétariat général du Gouvernement — legislative quality and publication of the Official Journal

Reported to

Responses

No response recorded.

Documents and reproduction

• Earlier publication, 2026-10-23: arxohq/arxo-fr-lf2026-lfss2026 (findings.csv, code A2)
• Reproduction: Public evidence repository: operations, findings and hashes — commit 1a1ec228cbe1e265431e8e233360725d6e42e6f3

History

1. 2026-10-23Confirmed by Arxo
2. 2026-10-23Published: arxohq/arxo-fr-lf2026-lfss2026 (findings.csv, code A2)
3. 2026-10-23Reported to Direction de la législation fiscale (DGFiP), bureau C1 (e-mail)
4. 2026-10-23Reported to Secrétariat général du Gouvernement (e-mail)
5. 2026-10-23Reported to Assemblée nationale, commission des finances (rapporteur général) (e-mail)
6. 2026-10-23Reported to Sénat, commission des finances (rapporteur général) (e-mail)
7. 2026-10-25Entered in the register

Cite this record

Arxo Law, Arxo Findings Register, ARXO-2026-0015, https://arxo.io/findings/ARXO-2026-0015/ (status as of 2026-10-24). Data: ARXO-2026-0015.json.