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\u171\'3f\u160\'3f3\u176\'3f\u160\'3fLes parts ou actionsd\u233\'3ftenues par les assujettis dans des tr\u232\'3fs petites entreprises,d\u233\'3ffinies comme les entreprises qui, d\u8217\'3fune part occupent moins de 10personnes et d\u8217\'3fautre part ont un chiffre d\u8217\'3faffaires annuel ou untotal de bilan n\u8217\'3fexc\u233\'3fdant pas 2 millions d\u8217\'3feuros\u160\'3f; des petiteset moyennes entreprises, d\u233\'3ffinies comme les entreprises qui, d\u8217\'3funepart occupent moins de 250 personnes et d\u8217\'3fautre part ont un chiffred\u8217\'3faffaires annuel n\u8217\'3fexc\u233\'3fdant pas 50 millions d\u8217\'3feuros ou un total debilan n\u8217\'3fexc\u233\'3fdant pas 43 millions d\u8217\'3feuros ou des entreprises detaille interm\u233\'3fdiaire, d\u233\'3ffinies comme les entreprises quin\u8217\'3fappartiennent pas \u224\'3f la cat\u233\'3fgorie des petites et moyennesentreprises, et qui, d\u8217\'3fune part occupent moins de 5\u160\'3f000personnes et d\u8217\'3fautre part ont un chiffre d\u8217\'3faffaires annueln\u8217\'3fexc\u233\'3fdant pas 1\u160\'3f500 millions d\u8217\'3feuros ou un total de bilann\u8217\'3fexc\u233\'3fdant pas 2\u160\'3f000 millions d\u8217\'3feuros, \u224\'3f concurrence des troisquarts de leur valeur nette\u160\'3f;
\par 
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\u171\'3f\u160\'3f4\u176\'3f\u160\'3fLes \u339\'3fuvres d\u8217\'3fartd\u233\'3ftenues depuis plus de 10 ans.\u160\'3f\u187\'3f
\par 
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\u171\'3f\u160\'3fII.\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 IV du titre I
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er
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\u160\'3fdu livre III du codedes impositions sur les biens et services.\u160\'3f\u187\'3f
\par 
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EXPOS\u201\'3f SOMMAIRE
\par 
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Le pr\u233\'3fsent amendement vise \u224\'3fsubstituer \u224\'3f la contribution sur les hauts patrimoines, vot\u233\'3f auS\u233\'3fnat en remplacement de l\u8217\'3fIFI, l\u8217\'3fimp\u244\'3ft sur la fortune financi\u232\'3fred\u233\'3ffendu par le Rassemblement national.
\par 
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