Art 261 4 1 cgi July 8, 2019 16 32 64 128 Art 261 4 1 du cgi Tva non applicable art 261 4 1 du cgi Article 261-5-2 cgi Cgi art. 261 Cgi art. 261 3-1°-a Cgi art. 261 7-1°-b Cgi art. 261 7-1°-a