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5 Janvier 2026
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PROJET DE LOI DE FINANCES POUR 2026 - (N\u176\'3f 2247)
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------------
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ARTICLE 2 TER
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I.\u160\'3f\u8211\'3f\u160\'3fApr\u232\'3fsl\u8217\'3falin\u233\'3fa\u160\'3f3, ins\u233\'3frer les onze alin\u233\'3fas suivants\u160\'3f:
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\u171\'3f\u160\'3f1\u176\'3f\u160\'3f
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ter\u160\'3f
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a)
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\u171\'3f\u160\'3f
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b)
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 le montant\u160\'3f:\u171\'3f\u160\'3f83\u160\'3f823\u160\'3f\u8364\'3f\u160\'3f\u187\'3f est remplac\u233\'3f par le montant\u160\'3f:\u171\'3f\u160\'3f57\u160\'3f135\u160\'3f\u8364\'3f\u160\'3f\u187\'3f\u160\'3f;\u160\'3f
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c)
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 le montant\u171\'3f\u160\'3f180\u160\'3f294\u160\'3f\u8364\'3f\u160\'3f\u187\'3f est remplac\u233\'3f par lemontant\u160\'3f: \u171\'3f\u160\'3f84\u160\'3f661\u160\'3f\u8364\'3f\u160\'3f\u187\'3f\u160\'3f;
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quinquies
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septies
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 Apr\u232\'3fsle cinqui\u232\'3fme alin\u233\'3fa du\u160\'3f1, il est ins\u233\'3fr\u233\'3f un alin\u233\'3fa ainsir\u233\'3fdig\u233\'3f\u160\'3f:\u160\'3f
\par 
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\u171\'3f\u160\'3fLe 1\u176\'3f est applicable \u224\'3fl\u8217\'3fimp\u244\'3ft sur le revenu d\u251\'3f au titre de l\u8217\'3fann\u233\'3fe 2025 et des ann\u233\'3fessuivantes.\u160\'3f\u187\'3f
\par 
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II.\u160\'3f\u8211\'3f\u160\'3fCompl\u233\'3fter cetarticle par l\rquote alin\u233\'3fa suivant :\u160\'3f
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er
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 du livre\u160\'3fIII du code desimpositions sur les biens et services.\u160\'3f\u187\'3f
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}
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\par 
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Apr\u232\'3fs des ann\u233\'3fes de cadeaux fiscauxconsentis aux contribuables les plus ais\u233\'3fs, qui ont largementcontribu\u233\'3f \u224\'3f la situation budg\u233\'3ftaire actuelle, il seraitprofond\u233\'3fment injuste que la facture de ces choix p\u232\'3fse d\u233\'3fsormais surles plus modestes et sur les classes moyennes.
\par 
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Cette demande d\u8217\'3findexation est unepremi\u232\'3fre \u233\'3ftape, et n\u8217\'3fest que le maintien d\u8217\'3fune mesure techniquesimple et pratiqu\u233\'3fe chaque ann\u233\'3fe. Dans un contexte o\u249\'3f les plusais\u233\'3fs paient une proportion tr\u232\'3fs inf\u233\'3frieure de leur revenu, via lesdiverses niches fiscales existantes, nous devons mettre en placeune r\u233\'3fforme globale de la fiscalit\u233\'3f, afin de garantir une plusgrande progressivit\u233\'3f de l\u8217\'3fimp\u244\'3ft, selon les revenus des foyers, maisaussi de r\u233\'3fduire l\u8217\'3fimp\u244\'3ft pour les personnes concern\u233\'3fes par lespremi\u232\'3fres tranches.
\par 
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