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Amendement 53 — art. unique #82

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Député PA795386 wants to merge 1 commit from amendements/seance/53 into main
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Député PA795386 commented 2026-07-21 02:50:28 +00:00
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Dispositif :

Après l'alinéa 30, insérer les sept alinéas suivants :
« Les biens nécessaires à l'exercice, à titre principal, tant par leur propriétaire que par le conjoint de celui-ci, d'une profession industrielle, commerciale, artisanale, agricole ou libérale sont considérés comme des biens professionnels.
« Sont des biens professionnels :
« 1° Les parts des sociétés de personnes mentionnées au I de l'article 151 nonies ;
« 2° Les parts de sociétés dont le détenteur est l'une des personnes mentionnées à l'article 62 ;
« 3° Les parts d'une société à responsabilité limitée détenues par un gérant minoritaire si elles représentent 25 % du capital de la société ;
« 4° Les actions de sociétés, lorsque leur propriétaire possède directement ou par l'intermédiaire de son conjoint, ou de leurs ascendants ou descendants, ou de leurs frères et sœurs, plus de 25 % du capital de la société et y exerce effectivement des fonctions de direction, de gestion ou d'administration.
« Ces biens sont exclus de l'assiette de l'impôt plancher sur la fortune. »

Exposé sommaire :

Sortir l'outil de travail de cette nouvelle imposition doit être une priorité. Dans un pays aussi fiscalisé que le nôtre, les biens professionnels sont déjà suffisamment taxés.
Avec cette nouvelle imposition, les ultra-riches ne seront pas les premières victimes de cette proposition de loi, mais ce seront nos ETI championnes dans leur domaine à l'international. L'IPF risque de les priver d'investissements et de leur livrer aux fonds étrangers. De surcroit, que faire des entreprises en difficulté de financement ? Après avoir tenté d'imposer les ultra-riches, cette proposition de loi risque d'entrainer un ultra-chômage et un sous-investissement.

Sort : Rejeté | Déposé le 17/02/2025
Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC0930P0D1N000053.xml

Co-authored-by: Député PA795950 PA795950@deputes.angit.example
Co-authored-by: Pieyre-Alexandre Anglade PA721158@deputes.angit.example
Co-authored-by: Député PA795144 PA795144@deputes.angit.example
Co-authored-by: Gabriel Attal PA722190@deputes.angit.example
Co-authored-by: Olivier Becht PA642935@deputes.angit.example
Co-authored-by: Hervé Berville PA719218@deputes.angit.example
Co-authored-by: Éric Bothorel PA642695@deputes.angit.example
Co-authored-by: Florent Boudié PA606507@deputes.angit.example
Co-authored-by: Caroline Yadan PA795046@deputes.angit.example
Co-authored-by: Député PA795990 PA795990@deputes.angit.example
Co-authored-by: Anthony Brosse PA794330@deputes.angit.example
Co-authored-by: Danielle Brulebois PA719890@deputes.angit.example
Co-authored-by: Stéphane Buchou PA722000@deputes.angit.example
Co-authored-by: Françoise Buffet PA794798@deputes.angit.example
Co-authored-by: Céline Calvez PA721750@deputes.angit.example
Co-authored-by: Député PA795330 PA795330@deputes.angit.example
Co-authored-by: Vincent Caure PA842311@deputes.angit.example
Co-authored-by: Lionel Causse PA719922@deputes.angit.example
Co-authored-by: Député PA793940 PA793940@deputes.angit.example
Co-authored-by: Jean-René Cazeneuve PA719472@deputes.angit.example
Co-authored-by: Pierre Cazeneuve PA795864@deputes.angit.example
Co-authored-by: Yannick Chenevard PA795908@deputes.angit.example
Co-authored-by: François Cormier-Bouligeon PA719118@deputes.angit.example
Co-authored-by: Julie Delpech PA794982@deputes.angit.example
Co-authored-by: Benjamin Dirx PA722382@deputes.angit.example
Co-authored-by: Nicole Dubré-Chirat PA720154@deputes.angit.example
Co-authored-by: Philippe Fait PA794658@deputes.angit.example
Co-authored-by: Jean-Marie Fiévet PA722134@deputes.angit.example
Co-authored-by: Moerani Frébault PA840235@deputes.angit.example
Co-authored-by: Jean-Luc Fugit PA722366@deputes.angit.example
Co-authored-by: Député PA719736 PA719736@deputes.angit.example
Co-authored-by: Thomas Gassilloud PA722358@deputes.angit.example
Co-authored-by: Anne Genetet PA721024@deputes.angit.example
Co-authored-by: Olga Givernet PA718674@deputes.angit.example
Co-authored-by: Guillaume Gouffier Valente PA721296@deputes.angit.example
Co-authored-by: Olivia Grégoire PA721764@deputes.angit.example
Co-authored-by: Député PA841709 PA841709@deputes.angit.example
Co-authored-by: Sébastien Huyghe PA267200@deputes.angit.example
Co-authored-by: Jean-Michel Jacques PA720354@deputes.angit.example
Co-authored-by: Guillaume Kasbarian PA719372@deputes.angit.example
Co-authored-by: Brigitte Klinkert PA643184@deputes.angit.example
Co-authored-by: Daniel Labaronne PA719798@deputes.angit.example
Co-authored-by: Amélia Lakrafi PA721004@deputes.angit.example
Co-authored-by: Député PA841693 PA841693@deputes.angit.example
Co-authored-by: Michel Lauzzana PA720022@deputes.angit.example
Co-authored-by: Sandrine Le Feur PA719412@deputes.angit.example
Co-authored-by: Didier Le Gac PA719404@deputes.angit.example
Co-authored-by: Constance Le Grip PA345722@deputes.angit.example
Co-authored-by: Annaïg Le Meur PA719388@deputes.angit.example
Co-authored-by: Christine Le Nabour PA719756@deputes.angit.example
Co-authored-by: Nicole Le Peih PA720342@deputes.angit.example
Co-authored-by: Marie Lebec PA721852@deputes.angit.example
Co-authored-by: Vincent Ledoux PA712014@deputes.angit.example
Co-authored-by: Député PA721134 PA721134@deputes.angit.example
Co-authored-by: Député PA841601 PA841601@deputes.angit.example
Co-authored-by: Brigitte Liso PA720446@deputes.angit.example
Co-authored-by: Sylvain Maillard PA717379@deputes.angit.example
Co-authored-by: Bastien Marchive PA795730@deputes.angit.example
Co-authored-by: Christophe Marion PA794206@deputes.angit.example
Co-authored-by: Sandra Marsaud PA719080@deputes.angit.example
Co-authored-by: Denis Masséglia PA720146@deputes.angit.example
Co-authored-by: Député PA677483 PA677483@deputes.angit.example
Co-authored-by: Graziella Melchior PA719338@deputes.angit.example
Co-authored-by: Ludovic Mendes PA720370@deputes.angit.example
Co-authored-by: Nicolas Metzdorf PA795176@deputes.angit.example
Co-authored-by: Paul Midy PA795664@deputes.angit.example
Co-authored-by: Laure Miller PA817203@deputes.angit.example
Co-authored-by: Joséphine Missoffe PA795962@deputes.angit.example
Co-authored-by: Karl Olive PA795722@deputes.angit.example
Co-authored-by: Sophie Panonacle PA719632@deputes.angit.example
Co-authored-by: Natalia Pouzyreff PA721916@deputes.angit.example
Co-authored-by: Député PA335758 PA335758@deputes.angit.example
Co-authored-by: Véronique Riotton PA721426@deputes.angit.example
Co-authored-by: Député PA720066 PA720066@deputes.angit.example
Co-authored-by: Marie-Pierre Rixain PA722252@deputes.angit.example
Co-authored-by: Charles Rodwell PA795528@deputes.angit.example
Co-authored-by: Anne-Sophie Ronceret PA841927@deputes.angit.example
Co-authored-by: Député PA795888 PA795888@deputes.angit.example
Co-authored-by: Jean-François Rousset PA793270@deputes.angit.example
Co-authored-by: Mikaele Seo PA757225@deputes.angit.example
Co-authored-by: Député PA793416 PA793416@deputes.angit.example
Co-authored-by: Charles Sitzenstuhl PA794802@deputes.angit.example
Co-authored-by: Bertrand Sorre PA720190@deputes.angit.example
Co-authored-by: Violette Spillebout PA794486@deputes.angit.example
Co-authored-by: Liliana Tanguy PA719550@deputes.angit.example
Co-authored-by: Jean Terlier PA721584@deputes.angit.example
Co-authored-by: Prisca Thevenot PA795920@deputes.angit.example
Co-authored-by: Stéphane Travert PA607395@deputes.angit.example
Co-authored-by: Annie Vidal PA722102@deputes.angit.example
Co-authored-by: Corinne Vignon PA719512@deputes.angit.example
Co-authored-by: Député PA721170 PA721170@deputes.angit.example
Co-authored-by: Député PA2960 PA2960@deputes.angit.example
Groupe: Inconnu
Angit-Diff: auto

PR reconstituée par angit ; les dates réelles figurent ci-dessus.

Dispositif : Après l'alinéa 30, insérer les sept alinéas suivants : « Les biens nécessaires à l'exercice, à titre principal, tant par leur propriétaire que par le conjoint de celui-ci, d'une profession industrielle, commerciale, artisanale, agricole ou libérale sont considérés comme des biens professionnels. « Sont des biens professionnels : « 1° Les parts des sociétés de personnes mentionnées au I de l'article 151 nonies ; « 2° Les parts de sociétés dont le détenteur est l'une des personnes mentionnées à l'article 62 ; « 3° Les parts d'une société à responsabilité limitée détenues par un gérant minoritaire si elles représentent 25 % du capital de la société ; « 4° Les actions de sociétés, lorsque leur propriétaire possède directement ou par l'intermédiaire de son conjoint, ou de leurs ascendants ou descendants, ou de leurs frères et sœurs, plus de 25 % du capital de la société et y exerce effectivement des fonctions de direction, de gestion ou d'administration. « Ces biens sont exclus de l'assiette de l'impôt plancher sur la fortune. » Exposé sommaire : Sortir l'outil de travail de cette nouvelle imposition doit être une priorité. Dans un pays aussi fiscalisé que le nôtre, les biens professionnels sont déjà suffisamment taxés. Avec cette nouvelle imposition, les ultra-riches ne seront pas les premières victimes de cette proposition de loi, mais ce seront nos ETI championnes dans leur domaine à l'international. L'IPF risque de les priver d'investissements et de leur livrer aux fonds étrangers. De surcroit, que faire des entreprises en difficulté de financement ? Après avoir tenté d'imposer les ultra-riches, cette proposition de loi risque d'entrainer un ultra-chômage et un sous-investissement. Sort : Rejeté | Déposé le 17/02/2025 Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC0930P0D1N000053.xml Co-authored-by: Député PA795950 <PA795950@deputes.angit.example> Co-authored-by: Pieyre-Alexandre Anglade <PA721158@deputes.angit.example> Co-authored-by: Député PA795144 <PA795144@deputes.angit.example> Co-authored-by: Gabriel Attal <PA722190@deputes.angit.example> Co-authored-by: Olivier Becht <PA642935@deputes.angit.example> Co-authored-by: Hervé Berville <PA719218@deputes.angit.example> Co-authored-by: Éric Bothorel <PA642695@deputes.angit.example> Co-authored-by: Florent Boudié <PA606507@deputes.angit.example> Co-authored-by: Caroline Yadan <PA795046@deputes.angit.example> Co-authored-by: Député PA795990 <PA795990@deputes.angit.example> Co-authored-by: Anthony Brosse <PA794330@deputes.angit.example> Co-authored-by: Danielle Brulebois <PA719890@deputes.angit.example> Co-authored-by: Stéphane Buchou <PA722000@deputes.angit.example> Co-authored-by: Françoise Buffet <PA794798@deputes.angit.example> Co-authored-by: Céline Calvez <PA721750@deputes.angit.example> Co-authored-by: Député PA795330 <PA795330@deputes.angit.example> Co-authored-by: Vincent Caure <PA842311@deputes.angit.example> Co-authored-by: Lionel Causse <PA719922@deputes.angit.example> Co-authored-by: Député PA793940 <PA793940@deputes.angit.example> Co-authored-by: Jean-René Cazeneuve <PA719472@deputes.angit.example> Co-authored-by: Pierre Cazeneuve <PA795864@deputes.angit.example> Co-authored-by: Yannick Chenevard <PA795908@deputes.angit.example> Co-authored-by: François Cormier-Bouligeon <PA719118@deputes.angit.example> Co-authored-by: Julie Delpech <PA794982@deputes.angit.example> Co-authored-by: Benjamin Dirx <PA722382@deputes.angit.example> Co-authored-by: Nicole Dubré-Chirat <PA720154@deputes.angit.example> Co-authored-by: Philippe Fait <PA794658@deputes.angit.example> Co-authored-by: Jean-Marie Fiévet <PA722134@deputes.angit.example> Co-authored-by: Moerani Frébault <PA840235@deputes.angit.example> Co-authored-by: Jean-Luc Fugit <PA722366@deputes.angit.example> Co-authored-by: Député PA719736 <PA719736@deputes.angit.example> Co-authored-by: Thomas Gassilloud <PA722358@deputes.angit.example> Co-authored-by: Anne Genetet <PA721024@deputes.angit.example> Co-authored-by: Olga Givernet <PA718674@deputes.angit.example> Co-authored-by: Guillaume Gouffier Valente <PA721296@deputes.angit.example> Co-authored-by: Olivia Grégoire <PA721764@deputes.angit.example> Co-authored-by: Député PA841709 <PA841709@deputes.angit.example> Co-authored-by: Sébastien Huyghe <PA267200@deputes.angit.example> Co-authored-by: Jean-Michel Jacques <PA720354@deputes.angit.example> Co-authored-by: Guillaume Kasbarian <PA719372@deputes.angit.example> Co-authored-by: Brigitte Klinkert <PA643184@deputes.angit.example> Co-authored-by: Daniel Labaronne <PA719798@deputes.angit.example> Co-authored-by: Amélia Lakrafi <PA721004@deputes.angit.example> Co-authored-by: Député PA841693 <PA841693@deputes.angit.example> Co-authored-by: Michel Lauzzana <PA720022@deputes.angit.example> Co-authored-by: Sandrine Le Feur <PA719412@deputes.angit.example> Co-authored-by: Didier Le Gac <PA719404@deputes.angit.example> Co-authored-by: Constance Le Grip <PA345722@deputes.angit.example> Co-authored-by: Annaïg Le Meur <PA719388@deputes.angit.example> Co-authored-by: Christine Le Nabour <PA719756@deputes.angit.example> Co-authored-by: Nicole Le Peih <PA720342@deputes.angit.example> Co-authored-by: Marie Lebec <PA721852@deputes.angit.example> Co-authored-by: Vincent Ledoux <PA712014@deputes.angit.example> Co-authored-by: Député PA721134 <PA721134@deputes.angit.example> Co-authored-by: Député PA841601 <PA841601@deputes.angit.example> Co-authored-by: Brigitte Liso <PA720446@deputes.angit.example> Co-authored-by: Sylvain Maillard <PA717379@deputes.angit.example> Co-authored-by: Bastien Marchive <PA795730@deputes.angit.example> Co-authored-by: Christophe Marion <PA794206@deputes.angit.example> Co-authored-by: Sandra Marsaud <PA719080@deputes.angit.example> Co-authored-by: Denis Masséglia <PA720146@deputes.angit.example> Co-authored-by: Député PA677483 <PA677483@deputes.angit.example> Co-authored-by: Graziella Melchior <PA719338@deputes.angit.example> Co-authored-by: Ludovic Mendes <PA720370@deputes.angit.example> Co-authored-by: Nicolas Metzdorf <PA795176@deputes.angit.example> Co-authored-by: Paul Midy <PA795664@deputes.angit.example> Co-authored-by: Laure Miller <PA817203@deputes.angit.example> Co-authored-by: Joséphine Missoffe <PA795962@deputes.angit.example> Co-authored-by: Karl Olive <PA795722@deputes.angit.example> Co-authored-by: Sophie Panonacle <PA719632@deputes.angit.example> Co-authored-by: Natalia Pouzyreff <PA721916@deputes.angit.example> Co-authored-by: Député PA335758 <PA335758@deputes.angit.example> Co-authored-by: Véronique Riotton <PA721426@deputes.angit.example> Co-authored-by: Député PA720066 <PA720066@deputes.angit.example> Co-authored-by: Marie-Pierre Rixain <PA722252@deputes.angit.example> Co-authored-by: Charles Rodwell <PA795528@deputes.angit.example> Co-authored-by: Anne-Sophie Ronceret <PA841927@deputes.angit.example> Co-authored-by: Député PA795888 <PA795888@deputes.angit.example> Co-authored-by: Jean-François Rousset <PA793270@deputes.angit.example> Co-authored-by: Mikaele Seo <PA757225@deputes.angit.example> Co-authored-by: Député PA793416 <PA793416@deputes.angit.example> Co-authored-by: Charles Sitzenstuhl <PA794802@deputes.angit.example> Co-authored-by: Bertrand Sorre <PA720190@deputes.angit.example> Co-authored-by: Violette Spillebout <PA794486@deputes.angit.example> Co-authored-by: Liliana Tanguy <PA719550@deputes.angit.example> Co-authored-by: Jean Terlier <PA721584@deputes.angit.example> Co-authored-by: Prisca Thevenot <PA795920@deputes.angit.example> Co-authored-by: Stéphane Travert <PA607395@deputes.angit.example> Co-authored-by: Annie Vidal <PA722102@deputes.angit.example> Co-authored-by: Corinne Vignon <PA719512@deputes.angit.example> Co-authored-by: Député PA721170 <PA721170@deputes.angit.example> Co-authored-by: Député PA2960 <PA2960@deputes.angit.example> Groupe: Inconnu Angit-Diff: auto --- *PR reconstituée par angit ; les dates réelles figurent ci-dessus.*
Député PA795386 added 1 commit 2026-07-21 02:50:28 +00:00 
Dispositif :

    Après l'alinéa 30, insérer les sept alinéas suivants :
    « Les biens nécessaires à l'exercice, à titre principal, tant par leur propriétaire que par le conjoint de celui-ci, d'une profession industrielle, commerciale, artisanale, agricole ou libérale sont considérés comme des biens professionnels.
    « Sont des biens professionnels :
    « 1° Les parts des sociétés de personnes mentionnées au I de l'article 151 nonies ;
    « 2° Les parts de sociétés dont le détenteur est l'une des personnes mentionnées à l'article 62 ;
    « 3° Les parts d'une société à responsabilité limitée détenues par un gérant minoritaire si elles représentent 25 % du capital de la société ;
    « 4° Les actions de sociétés, lorsque leur propriétaire possède directement ou par l'intermédiaire de son conjoint, ou de leurs ascendants ou descendants, ou de leurs frères et sœurs, plus de 25 % du capital de la société et y exerce effectivement des fonctions de direction, de gestion ou d'administration.
    « Ces biens sont exclus de l'assiette de l'impôt plancher sur la fortune. »

Exposé sommaire :

    Sortir l'outil de travail de cette nouvelle imposition doit être une priorité. Dans un pays aussi fiscalisé que le nôtre, les biens professionnels sont déjà suffisamment taxés.
    Avec cette nouvelle imposition, les ultra-riches ne seront pas les premières victimes de cette proposition de loi, mais ce seront nos ETI championnes dans leur domaine à l'international. L'IPF risque de les priver d'investissements et de leur livrer aux fonds étrangers. De surcroit, que faire des entreprises en difficulté de financement ? Après avoir tenté d'imposer les ultra-riches, cette proposition de loi risque d'entrainer un ultra-chômage et un sous-investissement.

Sort : Rejeté | Déposé le 17/02/2025
Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC0930P0D1N000053.xml

Co-authored-by: Député PA795950 <PA795950@deputes.angit.example>
Co-authored-by: Pieyre-Alexandre Anglade <PA721158@deputes.angit.example>
Co-authored-by: Député PA795144 <PA795144@deputes.angit.example>
Co-authored-by: Gabriel Attal <PA722190@deputes.angit.example>
Co-authored-by: Olivier Becht <PA642935@deputes.angit.example>
Co-authored-by: Hervé Berville <PA719218@deputes.angit.example>
Co-authored-by: Éric Bothorel <PA642695@deputes.angit.example>
Co-authored-by: Florent Boudié <PA606507@deputes.angit.example>
Co-authored-by: Caroline Yadan <PA795046@deputes.angit.example>
Co-authored-by: Député PA795990 <PA795990@deputes.angit.example>
Co-authored-by: Anthony Brosse <PA794330@deputes.angit.example>
Co-authored-by: Danielle Brulebois <PA719890@deputes.angit.example>
Co-authored-by: Stéphane Buchou <PA722000@deputes.angit.example>
Co-authored-by: Françoise Buffet <PA794798@deputes.angit.example>
Co-authored-by: Céline Calvez <PA721750@deputes.angit.example>
Co-authored-by: Député PA795330 <PA795330@deputes.angit.example>
Co-authored-by: Vincent Caure <PA842311@deputes.angit.example>
Co-authored-by: Lionel Causse <PA719922@deputes.angit.example>
Co-authored-by: Député PA793940 <PA793940@deputes.angit.example>
Co-authored-by: Jean-René Cazeneuve <PA719472@deputes.angit.example>
Co-authored-by: Pierre Cazeneuve <PA795864@deputes.angit.example>
Co-authored-by: Yannick Chenevard <PA795908@deputes.angit.example>
Co-authored-by: François Cormier-Bouligeon <PA719118@deputes.angit.example>
Co-authored-by: Julie Delpech <PA794982@deputes.angit.example>
Co-authored-by: Benjamin Dirx <PA722382@deputes.angit.example>
Co-authored-by: Nicole Dubré-Chirat <PA720154@deputes.angit.example>
Co-authored-by: Philippe Fait <PA794658@deputes.angit.example>
Co-authored-by: Jean-Marie Fiévet <PA722134@deputes.angit.example>
Co-authored-by: Moerani Frébault <PA840235@deputes.angit.example>
Co-authored-by: Jean-Luc Fugit <PA722366@deputes.angit.example>
Co-authored-by: Député PA719736 <PA719736@deputes.angit.example>
Co-authored-by: Thomas Gassilloud <PA722358@deputes.angit.example>
Co-authored-by: Anne Genetet <PA721024@deputes.angit.example>
Co-authored-by: Olga Givernet <PA718674@deputes.angit.example>
Co-authored-by: Guillaume Gouffier Valente <PA721296@deputes.angit.example>
Co-authored-by: Olivia Grégoire <PA721764@deputes.angit.example>
Co-authored-by: Député PA841709 <PA841709@deputes.angit.example>
Co-authored-by: Sébastien Huyghe <PA267200@deputes.angit.example>
Co-authored-by: Jean-Michel Jacques <PA720354@deputes.angit.example>
Co-authored-by: Guillaume Kasbarian <PA719372@deputes.angit.example>
Co-authored-by: Brigitte Klinkert <PA643184@deputes.angit.example>
Co-authored-by: Daniel Labaronne <PA719798@deputes.angit.example>
Co-authored-by: Amélia Lakrafi <PA721004@deputes.angit.example>
Co-authored-by: Député PA841693 <PA841693@deputes.angit.example>
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Co-authored-by: Sandrine Le Feur <PA719412@deputes.angit.example>
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Reference: assemblee-nationale/impot-plancher-de-2-sur-le-patrimoine-des-ultra-riches-51215#82
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