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