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ART. 26 BIS
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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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pr\u233\'3fsent\u233\'3f par
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Mme\u160\'3fLejeune, Mme\u160\'3fAbomangoli, M.\u160\'3fAlexandre, M.\u160\'3fAmard, Mme\u160\'3fAmiot, Mme\u160\'3fAmrani, M.\u160\'3fArenas, M.\u160\'3fArnault, Mme\u160\'3fBelouassa-Cherifi, M.\u160\'3fBernalicis, M.\u160\'3fBex, M.\u160\'3fBilongo, M.\u160\'3fBompard, M.\u160\'3fBoumertit, M.\u160\'3fBoyard, M.\u160\'3fCadalen, M.\u160\'3fCaron, M.\u160\'3fCarri\u232\'3fre, Mme\u160\'3fCathala, M.\u160\'3fCernon, Mme\u160\'3fChikirou, M.\u160\'3fClouet, M.\u160\'3fCoquerel, M.\u160\'3fCoulomme, M.\u160\'3fDelogu, M.\u160\'3fDiouara, Mme\u160\'3fDufour, Mme\u160\'3fErodi, Mme\u160\'3fFeld, M.\u160\'3fFernandes, Mme\u160\'3fFerrer, M.\u160\'3fGaillard, Mme\u160\'3fGuett\u233\'3f, M.\u160\'3fGuiraud, Mme\u160\'3fHamdane, Mme\u160\'3fHignet, M.\u160\'3fKerbrat, M.\u160\'3fLachaud, M.\u160\'3fLahmar, M.\u160\'3fLaisney, M.\u160\'3fLe\u160\'3fCoq, M.\u160\'3fLe\u160\'3fGall, Mme\u160\'3fLeboucher, M.\u160\'3fLegavre, Mme\u160\'3fLegrain, Mme\u160\'3fLepvraud, M.\u160\'3fL\u233\'3faument, Mme\u160\'3f\u201\'3flisa\u160\'3fMartin, M.\u160\'3fMaudet, Mme\u160\'3fMaximi, Mme\u160\'3fMesmeur, Mme\u160\'3fManon\u160\'3fMeunier, M.\u160\'3fNilor, Mme\u160\'3fNosb\u233\'3f, Mme\u160\'3fObono, Mme\u160\'3fOziol, Mme\u160\'3fPanot, M.\u160\'3fPilato, M.\u160\'3fPiquemal, M.\u160\'3fPortes, M.\u160\'3fPrud\rquote homme, M.\u160\'3fRatenon, M.\u160\'3fSaint-Martin, M.\u160\'3fSaintoul, Mme\u160\'3fSoudais, Mme\u160\'3fStambach-Terrenoir, M.\u160\'3fAur\u233\'3flien\u160\'3fTach\u233\'3f, Mme\u160\'3fTaurinya, M.\u160\'3fTavel, Mme\u160\'3fTrouv\u233\'3f et M.\u160\'3fVannier
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ARTICLE 26 BIS
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Apr\u232\'3fs l\u8217\'3falin\u233\'3fa\u160\'3f34, ins\u233\'3frerl\u8217\'3falin\u233\'3fa suivant\u160\'3f:
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\u171\'3f\u160\'3fB.\u160\'3f\u8211\'3f\u160\'3fAux articlesL.\u160\'3f223 VL, L.\u160\'3f223 WL\u160\'3f
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 \u224\'3f L.\u160\'3f223WL\u160\'3f
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quater
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 du code g\u233\'3fn\u233\'3fral des imp\u244\'3fts, le montant\u160\'3f:\u171\'3f\u160\'3f750 millions d\u8217\'3feuros\u160\'3f\u187\'3f est remplac\u233\'3f par lemontant\u160\'3f: \u171\'3f\u160\'3f100 millions d\u8217\'3feuros\u160\'3f\u187\'3f.\u160\'3f\u187\'3f
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EXPOS\u201\'3f SOMMAIRE
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Par cet amendement, les d\u233\'3fput\u233\'3fs dugroupe LFI proposent de remplacer le seuil de d\u233\'3fclenchement del\u8217\'3fimp\u244\'3ft sur les b\u233\'3fn\u233\'3ffices des multinationales, actuellement fix\u233\'3f \u224\'3f750 millions d\u8217\'3feuros de chiffre d\u8217\'3faffaires, par un seuil fix\u233\'3f \u224\'3f 100millions d\u8217\'3feuros.
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En 2024, le Gouvernement a mis en\u339\'3fuvre un accord de l\u8217\'3fOCDE en instaurant un imp\u244\'3ft minimum de15\u160\'3f% sur les b\u233\'3fn\u233\'3ffices de multinationales situ\u233\'3fes en Francedont le chiffre d\u8217\'3faffaires d\u233\'3fpasse le seuil de 750 millionsd\u8217\'3feuros.
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Mais ce seuil est trop faiblepuisque seules 10\u160\'3f% des multinationales sont concern\u233\'3fes par lamesure, comme l\u8217\'3findique l\u8217\'3fassociation Oxfam.
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Nous ne pouvons nous contenterd\u8217\'3fune imposition si faible qui ne permet pas de lutter suffisammentcontre l\u8217\'3f\u233\'3fvasion fiscale. Selon le Conseil d\u8217\'3fAnalyse \u201\'3fconomique(CAE), cette taxe devait rapporter 6 milliards d\u8217\'3feuros \u224\'3f la France,alors que l\u8217\'3f\u233\'3fvitement de l\u8217\'3fimp\u244\'3ft des entreprises lui co\u251\'3fte environ100 milliards d\u8217\'3feuros par an.
\par 
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Nous proposons donc d\u8217\'3fabaisser leseuil de d\u233\'3fclenchement de cet imp\u244\'3ft de 750 millions d\u8217\'3feuros \u224\'3f 100millions d\u8217\'3feuros pour que ce taux minimal de 15\u160\'3f%, bien quetrop faible, soit appliqu\u233\'3f plus largement.
\par 
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