From 6c7f9c363fd3e70e3da29cc4669bfa2c399dcf19 Mon Sep 17 00:00:00 2001
From: Laurent Baumel <PA606793@deputes.angit.example>
Date: Wed, 11 Feb 2026 12:00:00 +0200
Subject: [PATCH] =?UTF-8?q?Amendement=2096=20=E2=80=94=20art.=2020?=
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Dispositif :

    Substituer aux alinéas 2 à 4 les deux alinéas suivants :
    « Le 2 du II de l'article 792‑0 bis est complété par alinéa ainsi rédigé :
    « La transmission, par donation ou succession, est accompagnée d'une déclaration détaillée, conforme à un modèle établi par l'administration, précisant l'identité des bénéficiaires ainsi que les éléments nécessaires à la détermination de l'assiette et à la liquidation des droits de mutation par décès. »

Exposé sommaire :

    Cet amendement du groupe Socialistes et apparentés vise à intégrer les donations dans ce dispositif afin de ne pas le limiter aux successions la demande de transparence des actifs présents dans les trusts.

Sort : Retiré | Déposé le 11/02/2026
Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC2250P0D1N000096.xml

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