MySQL 8.0

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CREATE TABLE prelevement (
  line int,
  facture varchar(30),
  date_op varchar(30),
  code_op varchar(30)
);
        insert into prelevement 
(line,facture,date_op,code_op)
values 
(1,'F1','2019-02-20','PREL'),
(2,'F1','2019-02-20','CART'),
(3,'F1','2019-02-20','REJE'),
(8,'F1','2019-02-19','PREL'),
(2,'F2','2019-02-15','PREL'),
(1,'F2','2017-01-25','PREL'),
(1,'F3','2018-02-25','REJ'),
(2,'F3','2018-02-25','CART');
select * from prelevement pp where facture in 
(
  select facture from (
    select * from prelevement p 
    where facture in ( 
      select facture from prelevement pin 
      group by facture
      having max(pin.date_op) = p.date_op 
    )
  ) t
  group by facture
  having max(t.line) = pp.line
) 


line
facture
date_op
code_op


3
F1
2019-02-20
REJE

2
F2
2019-02-15
PREL

2
F3
2018-02-25
CART