Amendement 40 — art. unique #70
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1 commit
| Author | SHA1 | Message | Date | |
|---|---|---|---|---|
| 3fcb5c4e7d |
Amendement 40 — art. unique
Dispositif :
Supprimer l'alinéa 25.
Exposé sommaire :
Cet alinéa étend la double présomption de propriété, introduite pour les droits de mutation par décès, à l'impôt plancher sur la fortune.
Cet amendement vise à supprimer cette extension. En effet, présumer que les dirigeants de la société émettrice sont également les propriétaires de titres financiers qui ne sont pas correctement enregistrés peut conduire à des injustices potentielles et notamment à une imposition injustifiée dans le cas où une personne serait tenue responsable de biens ou de titres qu'elle ne posséderait pas réellement.
Sort : Rejeté | Déposé le 17/02/2025
Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC0930P0D1N000040.xml
Groupe: Inconnu
Angit-Diff: auto
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