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ART. 6
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5 Janvier 2026
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___________________________________________________________________
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------------
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a
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 du\u160\'3f5 de l\u8217\'3farticle\u160\'3f158 du code g\u233\'3fn\u233\'3fral des imp\u244\'3ftsest remplac\u233\'3f par trois alin\u233\'3fas ainsi r\u233\'3fdig\u233\'3fs\u160\'3f:
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\u171\'3f\u160\'3f\u171\'3f\u160\'3fLes pensions etretraites font l\u8217\'3fobjet d\u8217\'3fun abattement de 10\u160\'3f% qui ne peutexc\u233\'3fder\u160\'3f:
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\u171\'3f\u160\'3f\u171\'3f\u160\'3f2\u176\'3f 4400\u160\'3feurospour les contribuables soumis \u224\'3f impositioncommune\u160\'3f\u187\'3f.\u160\'3f\u187\'3f\u160\'3f\u187\'3f
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EXPOS\u201\'3f SOMMAIRE
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Le pr\u233\'3fsent amendement vise \u224\'3fintroduire une \u171\'3f\u160\'3fconjugalisation\u160\'3f\u187\'3f du plafonnement del\u8217\'3fabattement de 10\u160\'3f% sur les pensions et retraites, pr\u233\'3fvu au
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a
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 du\u160\'3f5 de l\u8217\'3farticle\u160\'3f158 du code g\u233\'3fn\u233\'3fral desimp\u244\'3fts. Actuellement, ce plafond, fix\u233\'3f \u224\'3f 4\u160\'3f399\u160\'3feuros parfoyer fiscal,\u160\'3fs\u8217\'3fapplique indiff\u233\'3fremment aux contribuablesc\u233\'3flibataires et aux couples soumis \u224\'3f imposition commune. Cettesituation conduit \u224\'3f une in\u233\'3fgalit\u233\'3f horizontale entre les foyers detaille diff\u233\'3frente\u160\'3f: un couple percevant deux pensionsb\u233\'3fn\u233\'3fficie du m\u234\'3fme plafond qu\u8217\'3fun retrait\u233\'3f isol\u233\'3f. Le pr\u233\'3fsentamendement tire les cons\u233\'3fquences de cette observation en pr\u233\'3fvoyantun plafond diff\u233\'3frenci\u233\'3f. Cette mesure, explicitement \u233\'3fvoqu\u233\'3fe dans lerapport sur l\u8217\'3fapplication de la loi fiscale (RALF 2025),permettrait de r\u233\'3ftablir l\u8217\'3f\u233\'3fquit\u233\'3f horizontale entre foyers detailles diff\u233\'3frentes, sans remettre en cause le principe del\u8217\'3fabattement ni son taux de 10\u160\'3f%.
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