Amendement 44 — art. unique #74
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1 commit
| Author | SHA1 | Message | Date | |
|---|---|---|---|---|
| 7e1c3603b8 |
Amendement 44 — art. unique
Dispositif :
Après l'alinéa 30, insérer l'alinéa suivant :
« Sont exclus de l'assiette de l'impôt plancher sur la fortune les revenus mentionnés aux articles 120 à 123 bis du code général des impôts et qui ne sont pas considérés comme distribués conformément à l'article 112, qu'ils soient détenus directement ou par l'intermédiaire de structures interposées. »
Exposé sommaire :
Cet amendement vise à exclure les dividendes non distribués de l'assiette de l'impôt plancher sur la fortune afin de favoriser l'investissement et la croissance économique des entreprises françaises.
La taxation des dividendes non distribués qui restent dans les trésoreries des entreprises est un non-sens puisque nos entreprises ont besoin d'un actionnariat de long-terme pour investir. Il est donc proposé de les exclure de l'assiette de l'IPF.
Sort : Rejeté | Déposé le 17/02/2025
Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC0930P0D1N000044.xml
Groupe: Inconnu
Angit-Diff: auto
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