Tva non applicable article 261 du cgi July 8, 2019 16 32 64 128 Tva non applicable article 261 c du cgi Tva non applicable article 261 4 4 du cgi Tva non applicable article 261 4 1 du cgi Tva non applicable article 261 7 1 du cgi Tva non applicable article 261 7 b du cgi Article 261-5-2 cgi Article 261-c cgi Tva non applicable article 259-1 du cgi