Amendement 282 — art. 17 bis

Dispositif :

    À l'alinéa 1, après le mot :
    « Mayotte »,
    insérer les mots :
    « à la date du 14 décembre 2024 ».

Exposé sommaire :

    Le présent amendement des députés Socialistes et apparentés vise à préciser le dispositif adopté en Commission afin qu'il ne s'applique qu'aux entreprises existantes à la date du cyclone Chido.

Sort : Adopté | Déposé le 16/01/2025
Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC0775P0D1N000282.xml

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Co-authored-by: Estelle Mercier <PA841463@deputes.angit.example>
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Co-authored-by: Boris Vallaud <PA719930@deputes.angit.example>
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Groupe: SOC
Angit-Diff: auto

articles/article-17-bis.md

@@ -1,6 +1,6 @@
 # Article 17 bis (nouveau)
 
-I. – Les entreprises domiciliées ou dont le siège social est établi dans le Département de Mayotte bénéficient d'un report d'un an du paiement de leurs impôts et taxes, sans pénalités ni intérêts de retard, à compter de la promulgation de la présente loi.
+I. – Les entreprises domiciliées ou dont le siège social est établi dans le Département de Mayotte à la date du 14 décembre 2024 bénéficient d'un report d'un an du paiement de leurs impôts et taxes, sans pénalités ni intérêts de retard, à compter de la promulgation de la présente loi.
 
 II. – La perte de recettes pour l'État est compensée à due concurrence par la création d'une taxe additionnelle à l'accise sur les tabacs prévue au chapitre IV du titre Ier du livre III du code des impositions sur les biens et services.