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ART. 28
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ASSEMBL\u201\'3fE NATIONALE
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7 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\'3f350
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pr\u233\'3fsent\u233\'3f par
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Mme\u160\'3fDalloz, M.\u160\'3fBazin, Mme\u160\'3fBazin-Malgras, M.\u160\'3fDuparay, M.\u160\'3fDive, Mme\u160\'3fCorneloup, Mme\u160\'3fMinard et M.\u160\'3fRay
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------------
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ARTICLE 28
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II.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,supprimer l\u8217\'3falin\u233\'3fa\u160\'3f61.
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EXPOS\u201\'3f SOMMAIRE
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Le non-respect par l\rquote assujetti de l\rquote obligation d\rquote \u233\'3fmission d\rquote unefacture sous une forme \u233\'3flectronique\u160\'3fdonne lieu \u224\'3f l\rquote applicationd\rquote une amende de 15 \u8364\'3f par facture, sans que le total des amendesappliqu\u233\'3fes au titre d\rquote une m\u234\'3fme ann\u233\'3fe civile puisse \u234\'3ftre sup\u233\'3frieur \u224\'3f15 000 \u8364\'3f.
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\u160\'3f
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Le pr\u233\'3fsent projet pr\u233\'3fvoit de porter ce montant \u224\'3f 50 \u8364\'3f par factureafin de renforcer son effet dissuasif.
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\u160\'3f
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Cette hausse suscite des inqui\u233\'3ftudes, notamment pour les PME enphase d\u8217\'3fadaptation.
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\u160\'3f
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Malgr\u233\'3f le droit \u224\'3f l\u8217\'3ferreur, une telle sanction pourrait rapidementg\u233\'3fn\u233\'3frer des montants disproportionn\u233\'3fs, sans effetp\u233\'3fdagogique.
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\u160\'3f
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Il est propos\u233\'3f de maintenir l\u8217\'3fexistant.
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\u160\'3f
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