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APR\u200\'3fS ART. 12
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N\u176\'3fI-461
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20 Octobre 2025
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___________________________________________________________________
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PROJET DE LOI DE FINANCES POUR 2026 - (N\u176\'3f 1906)
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(Premi\u232\'3fre partie)
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AMENDEMENT N\u176\'3fI-461
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pr\u233\'3fsent\u233\'3f par
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Mme\u160\'3fSpillebout, Mme\u160\'3fHoffman, M.\u160\'3fFr\u233\'3fbault et M.\u160\'3fFalorni
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I.\u160\'3f\u8211\'3f\u160\'3fAu\u160\'3fII del\u8217\'3farticle\u160\'3f244\u160\'3f
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 B du code g\u233\'3fn\u233\'3fral des imp\u244\'3fts,le 
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 est r\u233\'3ftabli dans la r\u233\'3fdaction suivante\u160\'3f:
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\u171\'3f\u160\'3f
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 Les frais de priseet de maintenance de brevets\u160\'3f;\u160\'3f\u187\'3f
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II.\u160\'3f\u8211\'3f\u160\'3fLe I n\u8217\'3festapplicable qu\u8217\'3faux sommes venant en d\u233\'3fduction de l\u8217\'3fimp\u244\'3ft d\u251\'3f.
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III.\u160\'3f\u8211\'3f\u160\'3fLa perte derecettes pour l\u8217\'3f\u201\'3ftat est compens\u233\'3fe \u224\'3f due concurrence par lacr\u233\'3fation d\u8217\'3fune taxe additionnelle \u224\'3f l\u8217\'3faccise sur les tabacs pr\u233\'3fvueau chapitre IV du titre I
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er
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\u160\'3fdu livre III du codedes impositions sur les biens et services.
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EXPOS\u201\'3f SOMMAIRE
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Le pr\u233\'3fsent amendement vise \u224\'3f r\u233\'3fint\u233\'3fgrer les d\u233\'3fpenses li\u233\'3fes auxbrevets dans l\u8217\'3fassiette du cr\u233\'3fdit d\u8217\'3fimp\u244\'3ft recherche (CIR).
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L\u8217\'3fexclusion vot\u233\'3fe lors de la derni\u232\'3fre loi de finances a fragilis\u233\'3fnotre politique d\u8217\'3finnovation et envoy\u233\'3f un signal n\u233\'3fgatif \u224\'3f nosentreprises, alors m\u234\'3fme que la protection des inventions par lebrevet est un levier essentiel de souverainet\u233\'3f et de comp\u233\'3ftitivit\u233\'3f.Restaurer ce soutien, c\u8217\'3fest choisir une strat\u233\'3fgie de long termepour d\u233\'3ffendre la recherche fran\u231\'3faise et valoriser ses r\u233\'3fsultatsface \u224\'3f la concurrence internationale. Cet amendement a \u233\'3ft\u233\'3ftravaill\u233\'3f avec la\u160\'3fCompagnie nationale des conseils enpropri\u233\'3ft\u233\'3f industrielle (CNCPI).
\par 
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Tel est l\u8217\'3fobjet du pr\u233\'3fsent amendement.
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