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Amendement 42 — art. 6

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Dispositif :

    Supprimer cet article.

Exposé sommaire :

    L'article 6 prévoit un dispositif d'exonération fiscale pour le transport vers l'hexagone effectué par des navires à propulsion vélique battant pavillon français
    Comme toute niche fiscale, il constitue une dépense économique substantielle sans ciblage efficace et dont la lisibilité pour les acteurs économiques est faible.
    Le présent amendement propose donc de supprimer cet article.

Sort : Adopté | Déposé le 02/04/2026
Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC2615P0D1N000042.xml

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Groupe: EcoS
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Damien Girard 2026-04-02 12:00:00 +02:00 • committed by angit
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articles/article-06.md
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@ -1,6 +1,4 @@
# Article 6
I (nouveau). – Le troisième alinéa de l'article 362 du code général des impôts est complété par une phrase ainsi rédigée : « Les quantités faisant l'objet d'un transport maritime vers la France métropolitaine sur des navires à propulsion vélique, définis à l'article L. 5000‑2-3 du code des transports, battant pavillon français ne font pas partie du contingent mentionné au premier alinéa du présent article. »
II. – (Supprimé)
(Supprimé)