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Le pr\u233\'3fsent amendement compl\u232\'3ftel\u8217\'3farticle introduit par le S\u233\'3fnat en proc\u233\'3fdant \u224\'3f une pr\u233\'3fcisionr\u233\'3fdactionnelle et en renfor\u231\'3fant la coh\u233\'3frence l\u233\'3fgistique del\u8217\'3farticle\u160\'3fL.\u160\'3f243\u8209\'3f7\u8209\'3f7 du code de la s\u233\'3fcurit\u233\'3fsociale\u160\'3f\u8211\'3f\u160\'3fversion ainsi conforme \u224\'3fl\u8217\'3farticle\u160\'3f12\u160\'3f
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 r\u233\'3ftabli en nouvelle lecture duPLFSS pour 2026.
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Il pr\u233\'3fvoit \u233\'3fgalement que, dans lecadre de la proc\u233\'3fdure contradictoire pr\u233\'3fvue au\u160\'3fIV du m\u234\'3fmearticle, l\u8217\'3fadministration tienne explicitement compte du caract\u232\'3freintentionnel du manquement. Cette pr\u233\'3fcision permet de mieuxproportionner les majorations applicables, en distinguant dessituations de nature diff\u233\'3frente et en assurant une graduation plusjuste des sanctions.
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Une telle prise en compte appara\u238\'3ftn\u233\'3fcessaire d\u232\'3fs lors que les manquements constat\u233\'3fs peuvent recouvrirdes comportements h\u233\'3ft\u233\'3frog\u232\'3fnes, allant de simples erreursmat\u233\'3frielles \u224\'3f des fraudes d\u233\'3flib\u233\'3fr\u233\'3fes.
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Tel est l\u8217\'3fobjet du pr\u233\'3fsentamendement.
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