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est remplac\u0026#x00E9; par le montant\u0026nbsp;: \u0026#x00AB;\u0026nbsp;100 millions d\u0026#x2019;euros\u0026nbsp;\u0026#x00BB;.\u0026nbsp;\u0026#x00BB;\u003C\/p\u003E","avantAppel":{},"exposeSommaire":"\u003Cp style=\u0022text-align: justify;\u0022\u003EPar cet amendement, les d\u0026#x00E9;put\u0026#x00E9;s du groupe LFI proposent de remplacer le seuil de d\u0026#x00E9;clenchement de l\u0026#x2019;imp\u0026#x00F4;t sur les b\u0026#x00E9;n\u0026#x00E9;fices des multinationales, actuellement fix\u0026#x00E9; \u0026#x00E0; 750 millions d\u0026#x2019;euros de chiffre d\u0026#x2019;affaires, par un seuil fix\u0026#x00E9; \u0026#x00E0; 100 millions d\u0026#x2019;euros.\u003C\/p\u003E\u003Cp style=\u0022text-align: justify;\u0022\u003EEn 2024, le Gouvernement a mis en \u0026#x0153;uvre un accord de l\u0026#x2019;OCDE en instaurant un imp\u0026#x00F4;t minimum de 15\u0026nbsp;% sur les b\u0026#x00E9;n\u0026#x00E9;fices de multinationales situ\u0026#x00E9;es en France dont le chiffre d\u0026#x2019;affaires d\u0026#x00E9;passe le seuil de 750 millions d\u0026#x2019;euros.\u003C\/p\u003E\u003Cp style=\u0022text-align: justify;\u0022\u003EMais ce seuil est trop faible puisque seules 10\u0026nbsp;% des multinationales sont concern\u0026#x00E9;es par la mesure, comme l\u0026#x2019;indique l\u0026#x2019;association Oxfam.\u003C\/p\u003E\u003Cp style=\u0022text-align: justify;\u0022\u003ENous ne pouvons nous contenter d\u0026#x2019;une imposition si faible qui ne permet pas de lutter suffisamment contre l\u0026#x2019;\u0026#x00E9;vasion fiscale. Selon le Conseil d\u0026#x2019;Analyse \u0026#x00C9;conomique (CAE), cette taxe devait rapporter 6 milliards d\u0026#x2019;euros \u0026#x00E0; la France, alors que l\u0026#x2019;\u0026#x00E9;vitement de l\u0026#x2019;imp\u0026#x00F4;t des entreprises lui co\u0026#x00FB;te environ 100 milliards d\u0026#x2019;euros par an.\u003C\/p\u003E\u003Cp style=\u0022text-align: justify;\u0022\u003ENous proposons donc d\u0026#x2019;abaisser le seuil de d\u0026#x00E9;clenchement de cet imp\u0026#x00F4;t de 750 millions d\u0026#x2019;euros \u0026#x00E0; 100 millions d\u0026#x2019;euros pour que ce taux minimal de 15\u0026nbsp;%, bien que trop faible, soit appliqu\u0026#x00E9; plus largement.\u003C\/p\u003E","annexeExposeSommaire":{}}},"cycleDeVie":{"dateDepot":"2026-01-05","datePublication":"2026-01-08","soumisArticle40":"false","etatDesTraitements":{"etat":{"code":"DI","libelle":"Discut\u00e9"},"sousEtat":{"code":"DI","libelle":"Rejet\u00e9"}},"dateSort":"2026-01-08T22:49:34+01:00","sort":"Rejet\u00e9"},"representations":{"representation":{"nom":"PDF","typeMime":{"type":"application","subType":"PDF"},"statutRepresentation":{"verbatim":"true","canonique":"true","officielle":"true","transcription":"false","enregistrement":"false"},"repSource":{},"offset":{},"contenu":{"documentURI":"\/base\/AMANR5L17PO59048B2247P0D1N000652?format=pdf"},"dateDispoRepresentation":{}}},"seanceDiscussionRef":{},"article99":"false","loiReference":{},"discussionCommune":{},"discussionIdentique":{},"accordGouvernementDepotHorsDelai":"Sans objet"}