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Amendement 43 — art. 7

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Dispositif :

    Supprimer cet article.

Exposé sommaire :

    Le groupe Écologiste et social souhaite supprimer cet article qui instaure un avantage fiscal dérogatoire ciblé sur des produits alcoolisés. Si l'objectif de soutien à des modes de transport plus durables s'entend, il apparaît contestable de l'appliquer à des produits dont la consommation présente des risques avérés pour la santé. En outre, cet article introduit un dispositif sectoriel peu lisible et peu cohérent avec les objectifs d'ensemble des politiques fiscales et environnementales.

Sort : Adopté | Déposé le 02/04/2026
Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC2615P0D1N000043.xml

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Co-authored-by: Dominique Voynet <PA2940@deputes.angit.example>
Groupe: EcoS
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articles/article-07.md
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@ -1,6 +1,4 @@
# Article 7
L'article L. 313‑25 du code des impositions sur les biens et services est complété par un alinéa ainsi rédigé :
« Ce tarif bénéficie d'un allègement de 5 % lorsque le rhum fait l'objet d'un transport sur des navires à propulsion vélique et d'un allègement de 20 % lorsque le rhum fait l'objet d'un transport sur des navires à propulsion principale vélique. »
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