LF 2026 art. 183, II: Law No. 2020-1721 cited with the date 9 December 2020 instead of 29 December 2020

Article 183, II, of Law No. 2026-103 (2026 Finance Act) amends article 225 of « la loi n° 2020-1721 du 9 décembre 2020 de finances pour 2021 ». Law No. 2020-1721 is dated 29 December 2020, and other articles of the same act, such as article 19, cite it with that date. The final text adopted by the National Assembly (T.A. No. 227) carries the same date, so the discrepancy is in the adopted text; the law referred to remains identifiable by its number.

Proposed correction

Read « du 29 décembre 2020 », for example in a later coordination provision.

Jurisdiction

France

Act

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

Place

LF 2026, art. 183, II

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

2026-10-23

Evidence

Pair of quotations. Quotations are verbatim from the official material; translations are ours and marked.

II. - Le premier alinéa de l'article 225 de la loi n° 2020-1721 du 9 décembre 2020 de finances pour 2021 est ainsi modifié :

Our translation (English): II. – The first paragraph of article 225 of Law No. 2020-1721 of 9 December 2020 on finances for 2021 is amended as follows:

L'article 15 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 est ainsi modifié :

Our translation (English): Article 15 of Law No. 2020-1721 of 29 December 2020 on finances for 2021 is amended as follows:

How to check it without Arxo's tools

1. Open Loi n° 2026-103 du 19 février 2026 de finances pour 2026, article 183 (JORF n° 0043) and find LF 2026, art. 183, II. 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 Loi n° 2026-103 du 19 février 2026 de finances pour 2026, article 19 (JORF n° 0043) and find LF 2026, art. 19, premier alinéa. 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).
3. 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 A3)
• 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 A3)
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. 2026-10-25Entered in the register

Cite this record

Arxo Law, Arxo Findings Register, ARXO-2026-0016, https://arxo.io/findings/ARXO-2026-0016/ (status as of 2026-10-23). Data: ARXO-2026-0016.json.