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APR\u200\'3fS ART. 19 BIS
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ASSEMBL\u201\'3fE NATIONALE
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20 F\u233\'3fvrier 2026
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___________________________________________________________________
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PROJET DE LOI RELATIF \u192\'3f LA LUTTE CONTRE LES FRAUDES SOCIALES ET FISCALES - (N\u176\'3f 2250)
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Rejet\u233\'3f
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AMENDEMENT N\u176\'3f549
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pr\u233\'3fsent\u233\'3f par
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M.\u160\'3fDessigny, M.\u160\'3fBentz, Mme\u160\'3fBamana, M.\u160\'3fBernhardt, Mme\u160\'3fDelannoy, Mme\u160\'3fDogor-Such, M.\u160\'3fFlorquin, M.\u160\'3fDussausaye, M.\u160\'3fM\u233\'3fnag\u233\'3f, M.\u160\'3fLioret, M.\u160\'3fFrapp\u233\'3f, Mme\u160\'3fLoir, M.\u160\'3fGuitton, M.\u160\'3fEmmanuel\u160\'3fTach\u233\'3f, M.\u160\'3fMuller, Mme\u160\'3fM\u233\'3flin, Mme\u160\'3fRanc, M.\u160\'3fAllisio, M.\u160\'3fAmblard, Mme\u160\'3fAuzanot, M.\u160\'3fBallard, M.\u160\'3fBarth\u232\'3fs, M.\u160\'3fBaubry, M.\u160\'3fBeaurain, M.\u160\'3fBigot, M.\u160\'3fBilde, M.\u160\'3fBlairy, Mme\u160\'3fBlanc, M.\u160\'3fBoccaletti, Mme\u160\'3fBordes, M.\u160\'3fBoulogne, Mme\u160\'3fBouquin, M.\u160\'3fBovet, M.\u160\'3fBuisson, M.\u160\'3fCasterman, M.\u160\'3fChenu, M.\u160\'3fChudeau, M.\u160\'3fClavet, Mme\u160\'3fColombier, Mme\u160\'3fDa\u160\'3fConceicao\u160\'3fCarvalho, M.\u160\'3fde\u160\'3fFleurian, M.\u160\'3fde\u160\'3fL\u233\'3fpinau, Mme\u160\'3fDiaz, M.\u160\'3fDragon, M.\u160\'3fDufosset, M.\u160\'3fDutremble, M.\u160\'3fEvrard, M.\u160\'3fFalcon, M.\u160\'3fFouquart, M.\u160\'3fGabarron, Mme\u160\'3fGalzy, M.\u160\'3fGery, M.\u160\'3fGiletti, M.\u160\'3fGillet, M.\u160\'3fChristian\u160\'3fGirard, M.\u160\'3fGolliot, M.\u160\'3fGonzalez, Mme\u160\'3fFlorence\u160\'3fGoulet, Mme\u160\'3fGrangier, Mme\u160\'3fGriseti, M.\u160\'3fGuibert, M.\u160\'3fGuiniot, Mme\u160\'3fHamelet, M.\u160\'3fHoussin, M.\u160\'3fHumbert, M.\u160\'3fJacobelli, M.\u160\'3fJenft, M.\u160\'3fJolly, Mme\u160\'3fJoncour, Mme\u160\'3fJosserand, Mme\u160\'3fJoubert, Mme\u160\'3fLaporte, Mme\u160\'3fLavalette, M.\u160\'3fLe\u160\'3fBourgeois, Mme\u160\'3fLe\u160\'3fPen, Mme\u160\'3fLechanteux, Mme\u160\'3fLechon, Mme\u160\'3fLelouis, Mme\u160\'3fLevavasseur, M.\u160\'3fLimongi, M.\u160\'3fLopez-Liguori, Mme\u160\'3fLorho, M.\u160\'3fLottiaux, M.\u160\'3fLoubet, M.\u160\'3fDavid\u160\'3fMagnier, Mme\u160\'3fMarais-Beuil, M.\u160\'3fMarchio, M.\u160\'3fMarkowsky, M.\u160\'3fPatrice\u160\'3fMartin, Mme\u160\'3fMartinez, M.\u160\'3fBryan\u160\'3fMasson, Mme\u160\'3fAlexandra\u160\'3fMasson, M.\u160\'3fMauvieux, M.\u160\'3fMeizonnet, Mme\u160\'3fM\u233\'3fnach\u233\'3f, M.\u160\'3fMeurin, M.\u160\'3fMonnier, M.\u160\'3fOdoul, Mme\u160\'3fParmentier, M.\u160\'3fPerez, M.\u160\'3fPfeffer, Mme\u160\'3fPollet, M.\u160\'3fRambaud, M.\u160\'3fRancoule, M.\u160\'3fRenault, Mme\u160\'3fRimbert, M.\u160\'3fRivi\u232\'3fre, Mme\u160\'3fRobert-Dehault, Mme\u160\'3fRoullaud, Mme\u160\'3fRoy, Mme\u160\'3fSabatini, M.\u160\'3fSabatou, M.\u160\'3fSalmon, M.\u160\'3fSchreck, Mme\u160\'3fSicard, M.\u160\'3fJean-Philippe\u160\'3fTanguy, M.\u160\'3fTaverne, M.\u160\'3fTesson, M.\u160\'3fTivoli, M.\u160\'3fTonussi, M.\u160\'3fVilledieu, M.\u160\'3fVos et M.\u160\'3fWeber
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------------
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ARTICLE ADDITIONNEL
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APR\u200\'3fS L\rquote ARTICLE 19 BIS, ins\u233\'3frer l\rquote article suivant:
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\u192\'3f\u160\'3fla fin du dernier alin\u233\'3fa del\u8217\'3farticle\u160\'3f1735\u160\'3f
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ter
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 du code g\u233\'3fn\u233\'3fral des imp\u244\'3fts, lemontant\u160\'3f: \u171\'3f\u160\'3f50\u160\'3f000\u160\'3f\u8364\'3f\u160\'3f\u187\'3f est remplac\u233\'3f par lemontant\u160\'3f: \u171\'3f\u160\'3f100\u160\'3f000\u160\'3f\u8364\'3f\u160\'3f\u187\'3f.
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EXPOS\u201\'3f SOMMAIRE
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Le pr\u233\'3fsent amendement vise \u224\'3frenforcer l\u8217\'3feffectivit\u233\'3f des obligations documentaires en mati\u232\'3fre deprix de transfert et de structuration fiscale, en doublant l\u8217\'3famendeapplicable en cas de non-transmission ou de transmission incompl\u232\'3ftedes documents requis.
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Cette majoration s\u8217\'3finscrit dans unelogique de dissuasion accrue vis-\u224\'3f-vis des strat\u233\'3fgies dedissimulation de flux financiers ou patrimoniaux complexes, parfoisinstrumentalis\u233\'3fs par des circuits de fraude, y compris dans lecadre de la criminalit\u233\'3f organis\u233\'3fe.
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Elle vise \u224\'3f mieux encadrer lespratiques opaques susceptibles de masquer des revenus non d\u233\'3fclar\u233\'3fsou d\u8217\'3falimenter des op\u233\'3frations de blanchiment. Elle participe ainsi\u224\'3f l\u8217\'3fobjectif g\u233\'3fn\u233\'3fral de lutte contre les fraudes fiscales, encoh\u233\'3frence avec les autres dispositions du projet de loi.
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