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ART. 9 SEPTIES
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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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Non soutenu
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AMENDEMENT N\u176\'3f725
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pr\u233\'3fsent\u233\'3f par
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M.\u160\'3fCastellani, Mme\u160\'3fAbadie-Amiel, M.\u160\'3fBataille, M.\u160\'3fBruneau, M.\u160\'3fColombani, M.\u160\'3fde\u160\'3fCourson, M.\u160\'3fLenormand, M.\u160\'3fMolac, M.\u160\'3fNaegelen, M.\u160\'3fTaupiac, M.\u160\'3fViry et Mme\u160\'3fYoussouffa
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------------
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ARTICLE 9 SEPTIES
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Supprimer cet article.
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EXPOS\u201\'3f SOMMAIRE
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L\u8217\'3farticle\u160\'3f9\u160\'3f
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septies
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 instaure une obligation ded\u233\'3fp\u244\'3ft \u171\'3f\u160\'3flocal\u160\'3f\u187\'3f de la d\u233\'3fclaration pays-par-pays pour lesfiliales fran\u231\'3faises de groupes multinationaux, m\u234\'3fme lorsque cetted\u233\'3fclaration a d\u233\'3fj\u224\'3f \u233\'3ft\u233\'3f r\u233\'3fguli\u232\'3frement d\u233\'3fpos\u233\'3fe par la soci\u233\'3ft\u233\'3f m\u232\'3fre \u224\'3fl\u8217\'3f\u233\'3ftranger.
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Une telle disposition s\u8217\'3f\u233\'3fcarte desstandards de l\u8217\'3fAction 13 du plan BEPS de l\u8217\'3fOCDE, qui reposent surun principe de centralisation au niveau de la soci\u233\'3ft\u233\'3f m\u232\'3fre ultime,avec transmission des informations par \u233\'3fchange automatique entreadministrations. Le d\u233\'3fp\u244\'3ft local n\u8217\'3fest pr\u233\'3fvu qu\u8217\'3f\u224\'3f titre subsidiaireet exceptionnel.
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En faisant de cette facult\u233\'3f uneobligation de principe, le texte cr\u233\'3fe une double charge d\u233\'3fclarativesans d\u233\'3fmonstration d\u8217\'3fun gain r\u233\'3fel en mati\u232\'3fre de lutte contrel\u8217\'3f\u233\'3fvasion fiscale, au risque d\u8217\'3faffaiblir la coh\u233\'3frence et las\u233\'3fcurit\u233\'3f juridique du dispositif.
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Il est donc propos\u233\'3f de supprimercet article.
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Cet amendement a \u233\'3ft\u233\'3f travaill\u233\'3f avecle Medef.\u160\'3f
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