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7 Janvier 2026
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Supprimer cet article.
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EXPOS\u201\'3f SOMMAIRE
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Cet article proc\u232\'3fde \u224\'3f une refonted\u8217\'3fampleur du r\u233\'3fgime d\u8217\'3fimposition des plus-values immobili\u232\'3fres,affectant simultan\u233\'3fment les taux, les m\u233\'3fcanismes d\u8217\'3fabattement etles conditions d\u8217\'3fexon\u233\'3fration, sans garantie quant \u224\'3f ses effets surle fonctionnement du march\u233\'3f immobilier.
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Selon les conclusions de la Courdes comptes, la substitution des abattements pour dur\u233\'3fe ded\u233\'3ftention par la seule prise en compte de l\u8217\'3f\u233\'3frosion mon\u233\'3ftaireconduirait, sur longue p\u233\'3friode, \u224\'3f un surcro\u238\'3ft d\u8217\'3fimposition, sanscertitude quant \u224\'3f un effet incitatif sur les cessions.
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Compte tenu de la sensibilit\u233\'3f deces param\u232\'3ftres et de l\u8217\'3fabsence d\u8217\'3f\u233\'3fvaluation probante des effetsattendus, il est propos\u233\'3f de supprimer cet article.
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