Amendement 73 — art. 22
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Dispositif :
I. – A l'alinéa 13, substituer aux mots :
« n'est pas »
le mot :
« est ».
II. – En conséquence, au même alinéa 13, après le mot :
« article »,
insérer les mots :
« y compris ».
Exposé sommaire :
Cet amendement des députés socialistes et apparentés vise à maintenir l'application des majorations pour fraude aux cotisations pour les donneurs d'ordre.
En l'état, cet article permettrait de supprimer le mécanisme de solidarité financière concernant les majorations de cotisations sociales pour travail illégal et dissimulé.
Cela signifie qu'une grande entreprise ne serait pas forcée à compenser financièrement le non-paiement des majorations dues par son sous-traitant, si ce dernier venait à ne pas pouvoir les payer.
Cette exonération serait accessible à la seule condition que l'entreprise donneuse d'ordre en question présente un plan de paiement des cotisations, pénalités et majorations qu'elle doit pour elle-même.
En application du principe du devoir de vigilance, il est proposé qu'un donneur d'ordre soit solidaire des majorations pour fraude aux cotisations sociales.
Sort : Tombé | Déposé le 10/02/2026
Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC2250P0D1N000073.xml
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Groupe: SOC
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