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ART. 3 QUATER
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ASSEMBL\u201\'3fE NATIONALE
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7 Janvier 2026
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___________________________________________________________________
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------------
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\u171\'3f\u160\'3f1\u176\'3f\u160\'3fApr\u232\'3fs le deuxi\u232\'3fmealin\u233\'3fa, sont ins\u233\'3fr\u233\'3fs huit\u160\'3falin\u233\'3fas ainsi r\u233\'3fdig\u233\'3fs\u160\'3f:
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\u171\'3f\u160\'3f\u171\'3f\u160\'3fL\u8217\'3fexon\u233\'3fration nes\u8217\'3fapplique pas \u224\'3f la fraction de la valeur v\u233\'3fnale des parts ou desactions mentionn\u233\'3fes au premier alin\u233\'3fa repr\u233\'3fsentative de la valeurdes \u233\'3fl\u233\'3fments d\u8217\'3factif suivants, lorsqu\u8217\'3fils ne sont pas affect\u233\'3fs parla soci\u233\'3ft\u233\'3f \u224\'3f l\u8217\'3factivit\u233\'3f industrielle, commerciale, artisanale,agricole ou lib\u233\'3frale au sens du m\u234\'3fme premier alin\u233\'3fa\u160\'3f:
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\u171\'3f\u160\'3f\u171\'3f\u160\'3f1\u176\'3f\u160\'3fLes biensaffect\u233\'3fs \u224\'3f l\u8217\'3fexercice de la chasse\u160\'3f;
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\u171\'3f\u160\'3f\u171\'3f\u160\'3f2\u176\'3f\u160\'3fLes biensaffect\u233\'3fs \u224\'3f l\u8217\'3fexercice de la p\u234\'3fche\u160\'3f;
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\u171\'3f\u160\'3f\u171\'3f\u160\'3f3\u176\'3f Les v\u233\'3fhicules detourisme, au sens de l\u8217\'3farticle\u160\'3fL.\u160\'3f421\u8209\'3f2 du code desimpositions sur les biens et services, les yachts, les bateaux deplaisance \u224\'3f voile ou \u224\'3f moteur et les a\u233\'3fronefs\u160\'3f;
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bis
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\u171\'3f\u160\'3f\u171\'3f\u160\'3f6\u176\'3f\u160\'3fLes vins etles alcools\u160\'3f;
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\u171\'3f\u160\'3f\u171\'3f\u160\'3f7\u176\'3f\u160\'3fLes logementset r\u233\'3fsidences.\u160\'3f\u187\'3f
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\u160\'3fc
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, le mot\u160\'3f: \u171\'3f\u160\'3fquatre\u160\'3f\u187\'3f est remplac\u233\'3fpar le mot\u160\'3f: \u171\'3f\u160\'3fsix\u160\'3f\u187\'3f.\u160\'3f\u187\'3f
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EXPOS\u201\'3f SOMMAIRE
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Il s\u8217\'3fagit d\u8217\'3fun amendement de replipar rapport \u224\'3f la suppression de l\u8217\'3farticle qui a la pr\u233\'3ff\u233\'3frence del\u8217\'3fauteur de cet amendement.
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quater
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 tel qu\u8217\'3fissudu S\u233\'3fnat en pr\u233\'3fcisant la liste des biens somptuaires exclus del\u8217\'3fassiette du pacte Dutreil.
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