Amendement 28 — art. unique #58
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Aurélien Le Coq
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Reference: assemblee-nationale/impot-plancher-de-2-sur-le-patrimoine-des-ultra-riches-51215#58
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Dispositif :
Exposé sommaire :
Sort : Retiré | Déposé le 17/02/2025
Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC0930P0D1N000028.xml
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Co-authored-by: Ségolène Amiot PA794138@deputes.angit.example
Co-authored-by: Farida Amrani PA795588@deputes.angit.example
Co-authored-by: Rodrigo Arenas PA795084@deputes.angit.example
Co-authored-by: Raphaël Arnault PA842105@deputes.angit.example
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Groupe: LFI-NFP
Angit-Diff: auto
PR reconstituée par angit ; les dates réelles figurent ci-dessus.
Dispositif : I. – À la fin de l'alinéa 31, substituer aux mots : « à la différence, si elle est positive, entre : » les mots : « au montant résultant de l'application d'un taux de 2 % à la valeur nette taxable du patrimoine du redevable. » II. – En conséquence, supprimer les alinéas 32 et 33. Exposé sommaire : Par cet amendement, les députés du groupe LFI-NFP proposent de faire de cette proposition de loi non pas une garantie de la contribution fiscale des ultra-riches, mais bel et bien un nouvelle impôt sur le patrimoine des ultra-riches, à hauteur de 2% de leur patrimoine. En octobre 2023, les conclusions du Rapport mondial sur l'évasion fiscale, publié par l'Observatoire européen de la fiscalité, sont éloquentes : quel que soit le pays, les milliardaires paient proportionnellement moins d'impôts (toutes taxes comprises.) que le reste de la population. La France n'échappe pas à cette dynamique globale : comme l'a révélé l'Institut des Politiques Publiques ayant démontré que les milliardaires ne s'acquittent en tout et pour tout d'un impôt de 2 % sur l'ensemble de leur revenu économique. Une telle inégalité devant nos obligations fiscales remet directement en cause la promesse républicaine, sape la confiance dans nos institutions, et menace notre cohésion sociale. Au moment où notre pays connaît des besoins d'investissements massifs dans la santé, dans l'éducation, et dans la bifurcation écologique, la mise à contribution des milliardaires, pour qui l'effort fiscal n'a aucun impact sur le niveau de vie, est un préalable à toute justice fiscale. Les raisons de cette situation de quasi-non-taxation insupportable sont simples : les grandes fortunes sont en mesure de structurer leur patrimoine, notamment en ayant recours à des holdings personnelles, de telle sorte que ce patrimoine produit un maximum de revenus, mais très peu de revenus imposables. Afin de contourner ces techniques d'évitement fiscal, il est alors central de partir du patrimoine, plutôt que du revenu, pour lever l'impôt. D'autres pays s'inscrivent aujourd'hui dans cette logique, en particulier avec le billionaire minimum tax défendu par Joe Biden dans son budget. Le déploiement de cet impôt en France aurait un double intérêt : - Le plus évident est de renforcer les nouvelles recettes pour investir dans nos services publics. A titre d'exemple, ces recettes seraient plus que suffisantes pour financer une garantie d'autonomie afin d'assurer des revenus au-dessus du seuil de pauvreté pour tous les jeunes, en particulier ceux qui étudient, et assumer ainsi la promesse d'émancipation républicaine. - Le second sera de faire de la France la tête de proue de la justice fiscale sur la scène diplomatique. Alors qu'Emmanuel Macron a tant dégradé l'image de la France à l'international, que cela soit par des livraisons d'armes, ou par la négation de la démocratie parlementaire, il est essentiel que la France puisse jouer sa part dans la construction de règles transnationale en faveur de la réduction des inégalité et de la lutte contre le changement climatique. Comme le calcule l'Institut de l'épargne immobilière et foncière, la rentabilité annuelle de long terme du capital en France, sur la période 1982-2022, est de 15,1% pour les placements en actions, et de 4,5% pour les obligations. La mise en place d'une telle taxe de 2% sur le patrimoine n'est donc pas de nature a remettre en cause la rentabilité du capital, simplement à la réguler quelque peu. Afin de démarrer dès à présent le grand chantier de la justice fiscale, préalable nécessaire à la reconstruction d'une société égalitaire et fraternelle qu'Emmanuel Macron a tant abîmée, nous proposons donc de transformer cette proposition de garantie fiscale en une taxe annuelle de 2 % sur le patrimoine des ultra-riches. Sort : Retiré | Déposé le 17/02/2025 Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC0930P0D1N000028.xml Co-authored-by: Nadège Abomangoli <PA795228@deputes.angit.example> Co-authored-by: Laurent Alexandre <PA793262@deputes.angit.example> Co-authored-by: Gabriel Amard <PA794906@deputes.angit.example> Co-authored-by: Ségolène Amiot <PA794138@deputes.angit.example> Co-authored-by: Farida Amrani <PA795588@deputes.angit.example> Co-authored-by: Rodrigo Arenas <PA795084@deputes.angit.example> Co-authored-by: Raphaël Arnault <PA842105@deputes.angit.example> Co-authored-by: Anaïs Belouassa-Cherifi <PA841657@deputes.angit.example> Co-authored-by: Ugo Bernalicis <PA720430@deputes.angit.example> Co-authored-by: Christophe Bex <PA793772@deputes.angit.example> Co-authored-by: Carlos Martens Bilongo <PA795616@deputes.angit.example> Co-authored-by: Manuel Bompard <PA793444@deputes.angit.example> Co-authored-by: Idir Boumertit <PA794938@deputes.angit.example> Co-authored-by: Louis Boyard <PA795318@deputes.angit.example> Co-authored-by: Pierre-Yves Cadalen <PA841023@deputes.angit.example> Co-authored-by: Aymeric Caron <PA796090@deputes.angit.example> Co-authored-by: Sylvain Carrière <PA793912@deputes.angit.example> Co-authored-by: Gabrielle Cathala <PA842187@deputes.angit.example> Co-authored-by: Bérenger Cernon <PA842037@deputes.angit.example> Co-authored-by: Sophia Chikirou <PA791812@deputes.angit.example> Co-authored-by: Hadrien Clouet <PA793736@deputes.angit.example> Co-authored-by: Éric Coquerel <PA721202@deputes.angit.example> Co-authored-by: Jean-François Coulomme <PA795136@deputes.angit.example> Co-authored-by: Sébastien Delogu <PA793464@deputes.angit.example> Co-authored-by: Aly Diouara <PA842155@deputes.angit.example> Co-authored-by: Alma Dufour <PA795200@deputes.angit.example> Co-authored-by: Karen Erodi <PA795844@deputes.angit.example> Co-authored-by: Mathilde Feld <PA841251@deputes.angit.example> Co-authored-by: Emmanuel Fernandes <PA794786@deputes.angit.example> Co-authored-by: Sylvie Ferrer <PA794870@deputes.angit.example> Co-authored-by: Perceval Gaillard <PA796070@deputes.angit.example> Co-authored-by: Clémence Guetté <PA795310@deputes.angit.example> Co-authored-by: Député PA794478 <PA794478@deputes.angit.example> Co-authored-by: Zahia Hamdane <PA841947@deputes.angit.example> Co-authored-by: Mathilde Hignet <PA794082@deputes.angit.example> Co-authored-by: Andy Kerbrat <PA794130@deputes.angit.example> Co-authored-by: Bastien Lachaud <PA720846@deputes.angit.example> Co-authored-by: Abdelkader Lahmar <PA841729@deputes.angit.example> Co-authored-by: Maxime Laisney <PA795516@deputes.angit.example> Co-authored-by: Arnaud Le Gall <PA795672@deputes.angit.example> Co-authored-by: Élise Leboucher <PA795108@deputes.angit.example> Co-authored-by: Jérôme Legavre <PA795298@deputes.angit.example> Co-authored-by: Sarah Legrain <PA791824@deputes.angit.example> Co-authored-by: Claire Lejeune <PA842029@deputes.angit.example> Co-authored-by: Murielle Lepvraud <PA793532@deputes.angit.example> Co-authored-by: Antoine Léaument <PA795746@deputes.angit.example> Co-authored-by: Élisa Martin <PA342384@deputes.angit.example> Co-authored-by: Damien Maudet <PA795422@deputes.angit.example> Co-authored-by: Marianne Maximi <PA794686@deputes.angit.example> Co-authored-by: Marie Mesmeur <PA841215@deputes.angit.example> Co-authored-by: Manon Meunier <PA795482@deputes.angit.example> Co-authored-by: Jean-Philippe Nilor <PA610654@deputes.angit.example> Co-authored-by: Sandrine Nosbé <PA841191@deputes.angit.example> Co-authored-by: Danièle Obono <PA721960@deputes.angit.example> Co-authored-by: Nathalie Oziol <PA793872@deputes.angit.example> Co-authored-by: Mathilde Panot <PA720892@deputes.angit.example> Co-authored-by: René Pilato <PA817211@deputes.angit.example> Co-authored-by: François Piquemal <PA793756@deputes.angit.example> Co-authored-by: Thomas Portes <PA796062@deputes.angit.example> Co-authored-by: Loïc Prud'homme <PA719578@deputes.angit.example> Co-authored-by: Jean-Hugues Ratenon <PA721062@deputes.angit.example> Co-authored-by: Arnaud Saint-Martin <PA841845@deputes.angit.example> Co-authored-by: Aurélien Saintoul <PA795982@deputes.angit.example> Co-authored-by: Ersilia Soudais <PA795466@deputes.angit.example> Co-authored-by: Anne Stambach-Terrenoir <PA793744@deputes.angit.example> Co-authored-by: Aurélien Taché <PA720952@deputes.angit.example> Co-authored-by: Andrée Taurinya <PA794106@deputes.angit.example> Co-authored-by: Matthias Tavel <PA794166@deputes.angit.example> Co-authored-by: Aurélie Trouvé <PA795164@deputes.angit.example> Co-authored-by: Paul Vannier <PA795596@deputes.angit.example> Groupe: LFI-NFP Angit-Diff: autoPull request closed