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ART. 10
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N\u176\'3f3217
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{\b1 \qc \cf1 \f3 \ri0 \i0 \fs48 \li0 
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ASSEMBL\u201\'3fE NATIONALE
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10 Janvier 2026
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___________________________________________________________________
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{\b0 \qc \cf1 \f3 \ri0 \i1 \fs32 \li0 
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PROJET DE LOI DE FINANCES POUR 2026 - (N\u176\'3f 2247)
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}
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Retir\u233\'3f
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AMENDEMENT N\u176\'3f3217
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pr\u233\'3fsent\u233\'3f par
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M.\u160\'3fDive, Mme\u160\'3fCorneloup, Mme\u160\'3fDalloz et M.\u160\'3fRay
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------------
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{\b1 \qc \cf1 \f3 \ri0 \i1 \fs24 \li0 
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ARTICLE 10
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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I.\u160\'3f\u8211\'3f\u160\'3f\u192\'3f la fin del\u8217\'3falin\u233\'3fa\u160\'3f29, supprimer les mots\u160\'3f:\u160\'3f
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3florsque le montant del\u8217\'3findemnit\u233\'3f est employ\u233\'3f, dans un d\u233\'3flai de vingt\u8209\'3fquatre mois \u224\'3fcompter de la date de sa perception, \u224\'3f la reconstitution de cecheptel\u160\'3f\u187\'3f.
\par 
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}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
II.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3fl\u8217\'3falin\u233\'3fa\u160\'3f30, substituer aux mots\u160\'3f:
\par 
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}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fdans les conditions pr\u233\'3fvuesau m\u234\'3fme premier alin\u233\'3fa\u160\'3f\u187\'3f,
\par 
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}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
les mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fau terme d\u8217\'3fun d\u233\'3flai devingt-quatre mois \u224\'3f compter de la date de sa perception\u160\'3f\u187\'3f.
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
III.\u160\'3f\u8211\'3f\u160\'3fEncons\u233\'3fquence,\u160\'3f\u224\'3f la fin du m\u234\'3fme alin\u233\'3fa\u160\'3f30, substituer auxmots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fsuivant celui de laperception de l\u8217\'3findemnit\u233\'3f\u160\'3f\u187\'3f,
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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les mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fau cours duquel intervientl\u8217\'3fexpiration de ce m\u234\'3fme d\u233\'3flai\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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IV.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3fla fin de l\u8217\'3falin\u233\'3fa\u160\'3f33, supprimer les mots\u160\'3f:\u160\'3f
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3florsque le montant del\u8217\'3findemnit\u233\'3f est employ\u233\'3f, dans un d\u233\'3flai de vingt\u8209\'3fquatre mois \u224\'3fcompter de la date de sa perception, \u224\'3f la reconstitution de cecheptel\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
V.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3fl\u8217\'3falin\u233\'3fa\u160\'3f34, substituer aux mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fdans les conditions pr\u233\'3fvuesau m\u234\'3fme premier alin\u233\'3fa\u160\'3f\u187\'3f,
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
les mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fau terme d\u8217\'3fun d\u233\'3flai devingt-quatre mois \u224\'3f compter de la date de sa perception\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
VI.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3fla fin du m\u234\'3fme alin\u233\'3fa\u160\'3f34, substituer aux mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fsuivant celui de laperception de l\u8217\'3findemnit\u233\'3f\u160\'3f\u187\'3f,
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
les mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fau cours duquel intervientl\u8217\'3fexpiration de ce m\u234\'3fme d\u233\'3flai\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
VII.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,apr\u232\'3fs l\u8217\'3falin\u233\'3fa\u160\'3f42, ins\u233\'3frer\u160\'3fl\rquote alin\u233\'3fa suivant\u160\'3f:
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
\u171\'3f\u160\'3fIII\u160\'3f
}
{\b0 \cf1 \f3 \i1 \fs24 
{\b0 \cf1 \f3 \ul0 \strike0 \i1 \fs24 \sa0 \sb0 
bis
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
.\u160\'3f\u8211\'3f\u160\'3fSont exon\u233\'3fr\u233\'3fes d\u8217\'3fimp\u244\'3ft surle revenu et d\u8217\'3fimp\u244\'3ft sur les soci\u233\'3ft\u233\'3fs les aides per\u231\'3fues \u224\'3f raison dedemandes d\u233\'3fpos\u233\'3fes entre le 29\u160\'3fjuin\u160\'3f2025 et le31\u160\'3fjanvier\u160\'3f2026\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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VIII.\u160\'3f\u8211\'3f\u160\'3fCompl\u233\'3fter cetarticle par l\u8217\'3falin\u233\'3fa suivant\u160\'3f:
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
\u171\'3f\u160\'3fVII.\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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er
}
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{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
 du livre\u160\'3fIIIdu code des impositions sur les biens et services.\u160\'3f\u187\'3f
\par 
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}
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}
}
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EXPOS\u201\'3f SOMMAIRE
\par 
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}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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L\rquote article 10 du projet de loi definances pour 2026 pr\u233\'3fvoit l\rquote exon\u233\'3fration d\u8217\'3fimp\u244\'3ft sur le revenu etd\u8217\'3fimp\u244\'3ft sur les soci\u233\'3ft\u233\'3fs de la diff\u233\'3frence entre l\u8217\'3findemnit\u233\'3f per\u231\'3fueau titre de l\u8217\'3fabattage sanitaire des animaux et leur valeur nettecomptable inscrite \u224\'3f l\u8217\'3factif au moment de cet abattage. L\u8217\'3fobjet decet amendement r\u233\'3fdactionnel est de clarifier la port\u233\'3fe de la mesureen simplifiant sa r\u233\'3fdaction. En effet, il doit \u234\'3ftre clair pour lesagriculteurs que le non-emploi de la totalit\u233\'3f de l\u8217\'3findemnit\u233\'3f dansun d\u233\'3flai de 24 mois ne les prive pas d\u8217\'3fexon\u233\'3fration. Ce d\u233\'3flai permetuniquement de d\u233\'3fterminer la limite de cette exon\u233\'3fration.
\par 
}
}
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