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ASSEMBL\u201\'3fE NATIONALE
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10 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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M.\u160\'3fMaillard
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------------
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I.\u160\'3f\u8211\'3f\u160\'3fSupprimerl\u8217\'3falin\u233\'3fa\u160\'3f19.
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II.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,r\u233\'3fdiger ainsi l\u8217\'3falin\u233\'3fa\u160\'3f22\u160\'3f:
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\u171\'3f\u160\'3fAu\u160\'3fIV del\u8217\'3farticle\u160\'3f244\u160\'3f
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quater
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 M, la date\u160\'3f:\u171\'3f\u160\'3f31\u160\'3fd\u233\'3fcembre\u160\'3f2024\u160\'3f\u187\'3f est remplac\u233\'3fe par ladate\u160\'3f: \u171\'3f\u160\'3f31\u160\'3fd\u233\'3fcembre\u160\'3f2026\u160\'3f\u187\'3f.\u160\'3f\u187\'3f
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\u171\'3f\u160\'3fV.\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\u160\'3fIV du titre\u160\'3fI
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 du livre\u160\'3fIIIdu code des impositions sur les biens et services.
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\u171\'3f\u160\'3fII.\u160\'3f\u8211\'3f\u160\'3fLe I n\u8217\'3fest applicable qu\u8217\'3faux sommesvenant en d\u233\'3fduction de l\u8217\'3fimp\u244\'3ft d\u251\'3f.\u160\'3f\u187\'3f
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\u160\'3f
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L\u8217\'3farticle 5 porte sur diverses suppressions et rationalisationsde d\u233\'3fpenses fiscales.
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L\u8217\'3fobjet de cet amendement est de maintenir deux d\u233\'3fpensesfiscales qui vont dans le sens d\u8217\'3fun accompagnement au d\u233\'3fveloppementdes plus petites entreprises, par ailleurs mises \u224\'3f contributiondans le cadre du budget 2026.
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Le pr\u233\'3fsent amendement vise donc :
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- d\u8217\'3fune part \u224\'3f maintenir le cr\u233\'3fdit d\u8217\'3fimp\u244\'3ft relatif au rachatd\u8217\'3fentreprise par les salari\u233\'3fs alors m\u234\'3fme que le gouvernement, leParlement et les partenaires sociaux s\u8217\'3faccordent \u224\'3f consid\u233\'3frer latransmission d\u8217\'3fentreprise comme un enjeu majeur ;
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- d\u8217\'3fautre part, \u224\'3f disposer que le cr\u233\'3fdit d\u8217\'3fimp\u244\'3ft au titre desd\u233\'3fpenses engag\u233\'3fes pour la formation du chef d\u8217\'3fentreprise,s\u8217\'3fapplique aux heures de formation effectu\u233\'3fes jusqu\rquote au 31 d\u233\'3fcembre2026.
\par 
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