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ART. 12
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N\u176\'3fCF345
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{\b1 \qc \cf1 \f3 \ri0 \i0 \fs48 \li0 
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ASSEMBL\u201\'3fE NATIONALE
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5 Janvier 2026
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___________________________________________________________________
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PROJET DE LOI DE FINANCES POUR 2026 - (N\u176\'3f 2247)
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RETIR\u201\'3f AVANT DISCUSSION
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AMENDEMENT N\u176\'3fCF345
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pr\u233\'3fsent\u233\'3f par
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M.\u160\'3fCastellani
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------------
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{\b1 \qc \cf1 \f3 \ri0 \i1 \fs24 \li0 
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ARTICLE 12
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}
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I.\u160\'3f\u8211\'3f\u160\'3fApr\u232\'3fsl\u8217\'3falin\u233\'3fa\u160\'3f38, ins\u233\'3frer les quatre alin\u233\'3fas suivants\u160\'3f:
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}
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\u171\'3f\u160\'3fH\u160\'3f
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bis
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{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
A.\u160\'3f\u8211\'3f\u160\'3fLe I de l\u8217\'3farticle\u160\'3f244\u160\'3f
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{\b0 \cf1 \f3 \i1 \fs24 
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quater
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{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
 E ducode g\u233\'3fn\u233\'3fral des imp\u244\'3fts est ainsi modifi\u233\'3f\u160\'3f:
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3f1\u176\'3f\u160\'3fAu premier alin\u233\'3fadu\u160\'3f1\u176\'3f, le taux\u160\'3f: \u171\'3f\u160\'3f25\u160\'3f%\u160\'3f\u187\'3f est remplac\u233\'3f parle taux\u160\'3f: \u171\'3f\u160\'3f40\u160\'3f%\u160\'3f\u187\'3f\u160\'3f;
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3f2\u176\'3f\u160\'3fAu premier alin\u233\'3fadu\u160\'3f3\u176\'3f, le taux\u160\'3f: \u171\'3f\u160\'3f20\u160\'3f%\u160\'3f\u187\'3f est remplac\u233\'3f parle taux\u160\'3f: \u171\'3f\u160\'3f35\u160\'3f%\u160\'3f\u187\'3f\u160\'3f;
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3f3\u176\'3f\u160\'3f\u192\'3f la premi\u232\'3fre phrasedu premier alin\u233\'3fa et au second alin\u233\'3fa du\u160\'3f3\u176\'3f\u160\'3f
}
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bis
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{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
,le taux\u160\'3f: \u171\'3f\u160\'3f30\u160\'3f%\u160\'3f\u187\'3f est remplac\u233\'3f par letaux\u160\'3f: \u171\'3f\u160\'3f45\u160\'3f%\u160\'3f\u187\'3f.\u160\'3f\u187\'3f
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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II.\u160\'3f\u8211\'3f\u160\'3fCompl\u233\'3fter cetarticle par les deux alin\u233\'3fas suivants\u160\'3f:
\par 
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\u171\'3f\u160\'3fXI.\u160\'3f\u8211\'3f\u160\'3fLeH\u160\'3f
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bis
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{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
 A du\u160\'3fI n\u8217\'3fest applicable\u160\'3fqu\u8217\'3faux sommesvenant en d\u233\'3fduction de l\u8217\'3fimp\u244\'3ft d\u251\'3f.\u160\'3f
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fXII.\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\u160\'3fIV du titre\u160\'3fI
}
{\b0 \cf1 \f3 \i0 \fs20 
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er
}
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{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u160\'3fdulivre\u160\'3fIII du code des impositions sur les biens etservices.\u160\'3f\u187\'3f
\par 
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}
}
{\b1 \qc \cf1 \f3 \ri0 \i0 \fs24 \li0 
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EXPOS\u201\'3f SOMMAIRE
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{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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Instaur\u233\'3f en 2002, le cr\u233\'3fdit d\u8217\'3fimp\u244\'3ftpour les investissements en Corse (CIIC) accompagne et soutient lesTPE et PME implant\u233\'3fes sur l\u8217\'3f\u238\'3fle.
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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Ce dispositif a d\u233\'3fmontr\u233\'3f toute sonefficacit\u233\'3f au fil des ann\u233\'3fes\u160\'3f: la Corse b\u233\'3fn\u233\'3fficie aujourd\u8217\'3fhuid\u8217\'3fun tissu \u233\'3fconomique particuli\u232\'3frement dynamique compos\u233\'3f denombreuses TPE-PME. En effet, sur l\u8217\'3f\u238\'3fle, les TPE repr\u233\'3fsentent38\u160\'3f% des emplois salari\u233\'3fs, contre 19\u160\'3f% en m\u233\'3ftropole. LesPME, hors micro-entreprises, repr\u233\'3fsentent 40,8\u160\'3f% des emploissalari\u233\'3fs, contre 29,6\u160\'3f% en m\u233\'3ftropole.
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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Afin de continuer \u224\'3f soutenirl\u8217\'3f\u233\'3fconomie insulaire, il appara\u238\'3ft n\u233\'3fcessaire de renforcer leCIIC.
\par 
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}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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Le pr\u233\'3fsent amendement propose ainside renforcer les taux pr\u233\'3fvus \u224\'3fl\u8217\'3farticle\u160\'3f244\u160\'3f
}
{\b0 \cf1 \f3 \i1 \fs24 
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quater
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{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
 E du code g\u233\'3fn\u233\'3fral des imp\u244\'3ftsrelatif au\u160\'3fCIIC.
\par 
}
}
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}
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