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N\u176\'3f51
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ASSEMBL\u201\'3fE NATIONALE
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6 Janvier 2026
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___________________________________________________________________
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Mme\u160\'3fSas, M.\u160\'3fAmirshahi, Mme\u160\'3fArrighi, Mme\u160\'3fAutain, Mme\u160\'3fBalage\u160\'3fEl\u160\'3fMariky, Mme\u160\'3fBelluco, M.\u160\'3fBen\u160\'3fCheikh, M.\u160\'3fBiteau, M.\u160\'3fArnaud\u160\'3fBonnet, M.\u160\'3fNicolas\u160\'3fBonnet, Mme\u160\'3fChatelain, M.\u160\'3fCorbi\u232\'3fre, M.\u160\'3fDavi, M.\u160\'3fDuplessy, M.\u160\'3fFournier, Mme\u160\'3fGarin, M.\u160\'3fDamien\u160\'3fGirard, M.\u160\'3fGustave, Mme\u160\'3fCatherine\u160\'3fHervieu, M.\u160\'3fIordanoff, Mme\u160\'3fLaernoes, M.\u160\'3fLahais, M.\u160\'3fLucas-Lundy, Mme\u160\'3fOzenne, M.\u160\'3fPeytavie, Mme\u160\'3fPochon, M.\u160\'3fRaux, Mme\u160\'3fRegol, M.\u160\'3fRoum\u233\'3fgas, Mme\u160\'3fSandrine\u160\'3fRousseau, M.\u160\'3fRuffin, Mme\u160\'3fSebaihi, Mme\u160\'3fSimonnet, Mme\u160\'3fTaill\u233\'3f-Polian, M.\u160\'3fTavernier, M.\u160\'3fThierry et Mme\u160\'3fVoynet
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------------
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ARTICLE 3
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I.\u160\'3f\u8211\'3f\u160\'3f\u192\'3f la deuxi\u232\'3fme phrase de l\u8217\'3falin\u233\'3fa\u160\'3f46,substituer au mot\u160\'3f:\u160\'3f
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\u171\'3f\u160\'3fprincipalement\u160\'3f\u187\'3f,
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\u171\'3f\u160\'3fnotamment\u160\'3f\u187\'3f.
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II.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, supprimer l\u8217\'3falin\u233\'3fa\u160\'3f55.
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Cet amendement vise \u224\'3f supprimer des possibilit\u233\'3fs \u233\'3fvidentes pourle redevable de se soustraire \u224\'3f la pr\u233\'3fsente taxe sur les holdingspatrimoniales, en attestant (sans que cela ne puisse \u234\'3ftre ais\u233\'3fmentv\u233\'3frifi\u233\'3f) que son \u171\'3f\u160\'3fbut principal\u160\'3f\u187\'3f n\u8217\'3fest pas decontourner la l\u233\'3fgislation fiscale fran\u231\'3faise.
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Le pr\u233\'3fsent amendement correspond \u224\'3f l\u8217\'3fintention de nos coll\u232\'3fguesl\u233\'3fgislateurs au S\u233\'3fnat, dans la mesure o\u249\'3f l\u8217\'3fon peut lire dansl\u8217\'3fexpos\u233\'3f des motifs de l\u8217\'3famendement introduisant les dispositionsici modifi\u233\'3fes que les associ\u233\'3fs ne doivent pas\u234\'3ftre\u160\'3f\u171\'3f\u160\'3fredevables de la taxe s\u8217\'3fils sont en mesured\u8217\'3fapporter la preuve que la d\u233\'3ftention de parts de holding \u224\'3fl\u8217\'3f\u233\'3ftranger n\u8217\'3fa pas pour but d\u8217\'3f\u233\'3fviter l\u8217\'3fimp\u244\'3ft\u160\'3f\u187\'3f. Aussi, laformulation hasardeuse de \u171\'3f\u160\'3fbut principal\u160\'3f\u187\'3f convientd\u8217\'3f\u234\'3ftre corrig\u233\'3fe pour qu\u8217\'3fil soit clairement \u233\'3ftabli qu\u8217\'3fil n\u8217\'3fy a pasde volont\u233\'3f de contourner la l\u233\'3fgislation fiscale fran\u231\'3faise.
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