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APR\u200\'3fS ART. 14
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ASSEMBL\u201\'3fE NATIONALE
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20 F\u233\'3fvrier 2026
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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\'3f932
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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 ADDITIONNEL
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APR\u200\'3fS L\rquote ARTICLE 14, ins\u233\'3frer l\rquote article suivant:
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Au dernier alin\u233\'3fa del\u8217\'3farticle\u160\'3f1758 du code g\u233\'3fn\u233\'3fral des imp\u244\'3fts, apr\u232\'3fs le mot\u160\'3f:\u171\'3f\u160\'3fdroits\u160\'3f\u187\'3f, sont ins\u233\'3fr\u233\'3fs les mots\u160\'3f: \u171\'3f\u160\'3f,\u160\'3fycompris de la contribution pr\u233\'3fvue au 
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a
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\u160\'3fdu\u160\'3fII del\u8217\'3farticle\u160\'3fL.\u160\'3f136\u8209\'3f6 du code de la s\u233\'3fcurit\u233\'3fsociale,\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\'3fs\u233\'3fcuriser l\u8217\'3fapplication de cette majoration \u224\'3f la nouvelle CSGapplicable aux revenus tir\u233\'3fs d\u8217\'3fune source ill\u233\'3fgale.
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Les droits issus de l\u8217\'3fapplication de l\u8217\'3farticle 1649 quater-0 Bbis font l\u8217\'3fobjet aujourd\u8217\'3fhui d\u8217\'3fune majoration en raison ducaract\u232\'3fre occulte, notamment, des revenus d\u233\'3fclar\u233\'3fs. Cettemajoration est de 80\u160\'3f%.
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Le pr\u233\'3fsent amendement vise \u224\'3f s\u233\'3fcuriser l\u8217\'3fapplication de cettemajoration \u224\'3f la nouvelle CSG applicable aux revenus tir\u233\'3fs d\u8217\'3funesource ill\u233\'3fgale. Ainsi, celle-ci, dont le taux est fix\u233\'3f \u224\'3f25\u160\'3f%, p\u232\'3fsera \u224\'3f hauteur de 45\u160\'3f% en vertu de l\u8217\'3fapplicationde cette sanction fiscale, in fine, sur le b\u233\'3fn\u233\'3fficiaire desrevenues illicites.
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