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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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Adopt\u233\'3f
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AMENDEMENT N\u176\'3f920
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pr\u233\'3fsent\u233\'3f par
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M.\u160\'3fBaumel, Mme\u160\'3fPir\u232\'3fs\u160\'3fBeaune, Mme\u160\'3fRunel, M.\u160\'3fAviragnet, Mme\u160\'3fAllemand, M.\u160\'3fBaptiste, M.\u160\'3fBarusseau, Mme\u160\'3fBattistel, M.\u160\'3fBelhaddad, Mme\u160\'3fBellay, M.\u160\'3fBenbrahim, M.\u160\'3fBouloux, M.\u160\'3fPhilippe\u160\'3fBrun, M.\u160\'3fCalifer, Mme\u160\'3fCapdevielle, M.\u160\'3fChristophle, M.\u160\'3fCourbon, M.\u160\'3fDavid, M.\u160\'3fDelaporte, M.\u160\'3fDelautrette, Mme\u160\'3fDiop, Mme\u160\'3fDombre\u160\'3fCoste, M.\u160\'3fDufau, M.\u160\'3fEchaniz, M.\u160\'3fEskenazi, M.\u160\'3fFaure, Mme\u160\'3fFroger, M.\u160\'3fF\u233\'3fgn\u233\'3f, M.\u160\'3fGarot, Mme\u160\'3fGodard, M.\u160\'3fGokel, Mme\u160\'3fGot, M.\u160\'3fEmmanuel\u160\'3fGr\u233\'3fgoire, M.\u160\'3fGuedj, M.\u160\'3fHablot, Mme\u160\'3fHadizadeh, Mme\u160\'3fHerouin-L\u233\'3fautey, Mme\u160\'3fC\u233\'3fline\u160\'3fHervieu, M.\u160\'3fHollande, M.\u160\'3fHouli\u233\'3f, Mme\u160\'3fJourdan, Mme\u160\'3fKaramanli, Mme\u160\'3fKeloua\u160\'3fHachi, M.\u160\'3fLeseul, M.\u160\'3fLhardit, Mme\u160\'3fMercier, M.\u160\'3fNaillet, M.\u160\'3fOberti, Mme\u160\'3fPantel, M.\u160\'3fPena, Mme\u160\'3fPic, M.\u160\'3fPotier, M.\u160\'3fPribetich, M.\u160\'3fProen\u231\'3fa, Mme\u160\'3fRossi, Mme\u160\'3fRouaux, M.\u160\'3fAur\u233\'3flien\u160\'3fRousseau, M.\u160\'3fRoussel, Mme\u160\'3fR\u233\'3fcalde, M.\u160\'3fSaint-Pasteur, Mme\u160\'3fSantiago, M.\u160\'3fSaulignac, M.\u160\'3fSimion, M.\u160\'3fSother, Mme\u160\'3fThi\u233\'3fbault-Martinez, Mme\u160\'3fThomin, M.\u160\'3fVallaud, M.\u160\'3fVicot et M.\u160\'3fWilliam
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------------
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ARTICLE 20
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I.\u160\'3f\u8211\'3f\u160\'3f\u192\'3f l\u8217\'3falin\u233\'3fa\u160\'3f3,apr\u232\'3fs le mot\u160\'3f:
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\u171\'3f\u160\'3fd\u233\'3fclaration\u160\'3f\u187\'3f,\u160\'3f
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ins\u233\'3frer les mots\u160\'3f:
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\u171\'3f\u160\'3fd\u233\'3ftaill\u233\'3fe etestimative\u160\'3f\u187\'3f.
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II.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,apr\u232\'3fs l\u8217\'3falin\u233\'3fa\u160\'3f4, ins\u233\'3frer l\u8217\'3falin\u233\'3fa suivant\u160\'3f:\u160\'3f
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c)
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 \u192\'3f la m\u234\'3fme secondephrase est compl\u233\'3ft\u233\'3fe par les mots\u160\'3f: \u171\'3f\u160\'3fet tenus de d\u233\'3fposerla d\u233\'3fclaration\u160\'3f\u187\'3f.
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EXPOS\u201\'3f SOMMAIRE
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Cet amendement du groupe Socialistes et apparent\u233\'3fs vise \u224\'3ffavoriser la transparence fiscale en pr\u233\'3fcisant l\u8217\'3fobligationd\u233\'3fclarative introduite \u224\'3f l\u8217\'3farticle 20. En effet, il est propos\u233\'3f detraduire cette obligation d\u233\'3fclarative par le d\u233\'3fp\u244\'3ft d\u8217\'3funed\u233\'3fclaration d\u233\'3ftaill\u233\'3fe, mais \u233\'3fgalement estimative permettant ainside d\u233\'3fterminer l\u8217\'3fassiette et \u224\'3f la liquidation des droits de mutationpar d\u233\'3fc\u232\'3fs, et donc n\u233\'3fcessairement les valeurs des biens et droitsconcern\u233\'3fs.
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Par ailleurs, l\u8217\'3farticle 792-0 bis du code g\u233\'3fn\u233\'3fral des imp\u244\'3ftspr\u233\'3fvoit qu\u8217\'3fen l\u8217\'3fabsence de paiement des droits mentionn\u233\'3fs au b et cdu 2 du II du m\u234\'3fme article par l\u8217\'3fadministrateur du trust et lorsquece dernier est soumis \u224\'3f la loi d\rquote un \u201\'3ftat ou territoire noncoop\u233\'3fratif au sens de l\rquote article 238-0 A ou n\u8217\'3fayant pas conclu avecla France une convention d\u8217\'3fassistance mutuelle en mati\u232\'3fre derecouvrement, les b\u233\'3fn\u233\'3fficiaires du trust sont solidairementresponsables du paiement des droits\u160\'3f; le pr\u233\'3fsent amendementsoumet ces derniers \u224\'3f l\rquote obligation d\u233\'3fclarative afin que les outilsproc\u233\'3fduraux \u224\'3f la disposition de l\u8217\'3fadministration fiscale puissent\u234\'3ftre \u233\'3fgalement mis en \u339\'3fuvre \u224\'3f leur \u233\'3fgard en cas de d\u233\'3ffaillance.
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