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ART. 26 BIS
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ASSEMBL\u201\'3fE NATIONALE
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9 Janvier 2026
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___________________________________________________________________
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PROJET DE LOI DE FINANCES POUR 2026 - (N\u176\'3f 2247)
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AMENDEMENT N\u176\'3f1548
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pr\u233\'3fsent\u233\'3f par
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M.\u160\'3fLe\u160\'3fCoq, Mme\u160\'3fAbomangoli, M.\u160\'3fAlexandre, M.\u160\'3fAmard, Mme\u160\'3fAmiot, Mme\u160\'3fAmrani, M.\u160\'3fArenas, M.\u160\'3fArnault, Mme\u160\'3fBelouassa-Cherifi, M.\u160\'3fBernalicis, M.\u160\'3fBex, M.\u160\'3fBilongo, M.\u160\'3fBompard, M.\u160\'3fBoumertit, M.\u160\'3fBoyard, M.\u160\'3fCadalen, M.\u160\'3fCaron, M.\u160\'3fCarri\u232\'3fre, Mme\u160\'3fCathala, M.\u160\'3fCernon, Mme\u160\'3fChikirou, M.\u160\'3fClouet, M.\u160\'3fCoquerel, M.\u160\'3fCoulomme, M.\u160\'3fDelogu, M.\u160\'3fDiouara, Mme\u160\'3fDufour, Mme\u160\'3fErodi, Mme\u160\'3fFeld, M.\u160\'3fFernandes, Mme\u160\'3fFerrer, M.\u160\'3fGaillard, Mme\u160\'3fGuett\u233\'3f, M.\u160\'3fGuiraud, Mme\u160\'3fHamdane, Mme\u160\'3fHignet, M.\u160\'3fKerbrat, M.\u160\'3fLachaud, M.\u160\'3fLahmar, M.\u160\'3fLaisney, M.\u160\'3fLe\u160\'3fGall, Mme\u160\'3fLeboucher, M.\u160\'3fLegavre, Mme\u160\'3fLegrain, Mme\u160\'3fLejeune, Mme\u160\'3fLepvraud, M.\u160\'3fL\u233\'3faument, Mme\u160\'3f\u201\'3flisa\u160\'3fMartin, M.\u160\'3fMaudet, Mme\u160\'3fMaximi, Mme\u160\'3fMesmeur, Mme\u160\'3fManon\u160\'3fMeunier, M.\u160\'3fNilor, Mme\u160\'3fNosb\u233\'3f, Mme\u160\'3fObono, Mme\u160\'3fOziol, Mme\u160\'3fPanot, M.\u160\'3fPilato, M.\u160\'3fPiquemal, M.\u160\'3fPortes, M.\u160\'3fPrud\rquote homme, M.\u160\'3fRatenon, M.\u160\'3fSaint-Martin, M.\u160\'3fSaintoul, Mme\u160\'3fSoudais, Mme\u160\'3fStambach-Terrenoir, M.\u160\'3fAur\u233\'3flien\u160\'3fTach\u233\'3f, Mme\u160\'3fTaurinya, M.\u160\'3fTavel, Mme\u160\'3fTrouv\u233\'3f et M.\u160\'3fVannier
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------------
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ARTICLE 26 BIS
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I.\u160\'3f\u8211\'3f\u160\'3fApr\u232\'3fsl\u8217\'3falin\u233\'3fa\u160\'3f34, ins\u233\'3frer l\u8217\'3falin\u233\'3fa suivant\u160\'3f:
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\u171\'3f\u160\'3fB\u160\'3f
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.\u160\'3f\u8211\'3f\u160\'3fAu premier alin\u233\'3fa del\u8217\'3farticle\u160\'3fL.\u160\'3f223 VL,\u160\'3fle montant\u160\'3f: \u171\'3f\u160\'3f750millions d\u8217\'3feuros\u160\'3f\u187\'3f est remplac\u233\'3f par le montant\u160\'3f:\u171\'3f\u160\'3f200 millions d\u8217\'3feuros\u160\'3f\u187\'3f.
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II.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,apr\u232\'3fs l\u8217\'3falin\u233\'3fa\u160\'3f80, ins\u233\'3frer les quatre alin\u233\'3fassuivants\u160\'3f:
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.\u160\'3f\u8211\'3f\u160\'3f\u192\'3f la fin del\u8217\'3farticle\u160\'3fL.\u160\'3f223 WL\u160\'3f
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,\u160\'3flemontant\u160\'3f: \u171\'3f\u160\'3f750 millions d\u8217\'3feuros\u160\'3f\u187\'3f est remplac\u233\'3f parle montant\u160\'3f: \u171\'3f\u160\'3f200 millions d\u8217\'3feuros\u160\'3f\u187\'3f.
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\u171\'3f\u160\'3fH\u160\'3f
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ter
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.\u160\'3f\u8211\'3f\u160\'3f\u192\'3f la fin del\u8217\'3farticle\u160\'3fL.\u160\'3f223 WL\u160\'3f
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ter
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,\u160\'3flemontant\u160\'3f: \u171\'3f\u160\'3f750 millions d\u8217\'3feuros\u160\'3f\u187\'3f est remplac\u233\'3f parle montant\u160\'3f: \u171\'3f\u160\'3f200 millions d\u8217\'3feuros\u160\'3f\u187\'3f.
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\u171\'3f\u160\'3fH\u160\'3f
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quater
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.\u160\'3f\u8211\'3f\u160\'3fL\u8217\'3farticle\u160\'3fL.\u160\'3f223WL\u160\'3f
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\u160\'3fest ainsi modifi\u233\'3f\u160\'3f:
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\u171\'3f\u160\'3f1\u176\'3f Au\u160\'3f1\u176\'3f, lemontant\u160\'3f: \u171\'3f\u160\'3f750 millions d\u8217\'3feuros\u160\'3f\u187\'3f est remplac\u233\'3f parle montant\u160\'3f: \u171\'3f\u160\'3f200 millions d\u8217\'3feuros\u160\'3f\u187\'3f.
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\u171\'3f\u160\'3f2\u176\'3f Au\u160\'3f2\u176\'3f,\u160\'3flemontant\u160\'3f: \u171\'3f\u160\'3f750 millions d\u8217\'3feuros\u160\'3f\u187\'3f est remplac\u233\'3f parle montant\u160\'3f: \u171\'3f\u160\'3f200 millions d\u8217\'3feuros\u160\'3f\u187\'3f.
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EXPOS\u201\'3f SOMMAIRE
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Par cet amendement de repli, lesd\u233\'3fput\u233\'3fs du groupe LFI proposent de remplacer le seuil ded\u233\'3fclenchement de l\u8217\'3fimp\u244\'3ft sur les b\u233\'3fn\u233\'3ffices des multinationales,actuellement fix\u233\'3f \u224\'3f 750 millions d\rquote euros de chiffre d\u8217\'3faffaires, parun seuil fix\u233\'3f \u224\'3f 200 millions d\rquote euros.
\par 
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En 2024, le Gouvernement a mis en\u339\'3fuvre un accord de l\u8217\'3fOCDE en instaurant un imp\u244\'3ft minimum de 15 %sur les b\u233\'3fn\u233\'3ffices de multinationales situ\u233\'3fes en France dont lechiffre d\u8217\'3faffaires d\u233\'3fpasse le seuil de 750 millions d\u8217\'3feuros.
\par 
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Mais ce seuil est trop faiblepuisque seules 10 % des multinationales sont concern\u233\'3fes par lamesure, comme l\u8217\'3findique l\u8217\'3fassociation Oxfam.
\par 
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Nous ne pouvons nous contenterd\rquote une imposition si faible qui ne permet pas de lutter suffisammentcontre l\u8217\'3f\u233\'3fvasion fiscale. Selon le Conseil d\rquote Analyse \u201\'3fconomique(CAE), cette taxe devait rapporter 6 milliards d\rquote euros \u224\'3f la France,alors que l\u8217\'3f\u233\'3fvitement de l\u8217\'3fimp\u244\'3ft des entreprises lui co\u251\'3fte environ100 milliards d\rquote euros par an.
\par 
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}
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Nous proposons donc d\u8217\'3fabaisser leseuil de d\u233\'3fclenchement de cet imp\u244\'3ft de 750 millions d\u8217\'3feuros \u224\'3f 200millions d\u8217\'3feuros pour que ce taux minimal de 15 %, bien que tropfaible, soit appliqu\u233\'3f plus largement.
\par 
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Compte tenu des recettes surl\u8217\'3fimp\u244\'3ft mondial estim\u233\'3fes \u224\'3f 500M\u8364\'3f, l\u8217\'3famendement engendre un surcro\u238\'3ftde recettes estim\u233\'3f \u224\'3f moins de 1Md\u8364\'3f et permet de tirer lescons\u233\'3fquences de l\u8217\'3fadoption de la loi de financement de la s\u233\'3fcurit\u233\'3fsociale pour 2026 du 30 d\u233\'3fcembre 2025, qui d\u233\'3fgrade l\u8217\'3f\u233\'3fquilibrefinancier du budget de l\u8217\'3f\u201\'3ftat de plus de 6,6 milliards d\u8217\'3feuros
\par 
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\u160\'3f
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