L'Assemblée nationale a adopté le texte en première lecture. Ce commit
aligne le dépôt sur le texte officiel adopté (« petite loi »), en
rattrapant les écarts éventuels entre l'application automatique des
amendements et le travail légistique (renumérotations d'articles
notamment).
Écart résiduel avant réconciliation : 471 alinéa(s) différent(s).
Source : https://www.assemblee-nationale.fr/dyn/opendata/PRJLANR5L17BTA0263.html
Dispositif :
Au dernier alinéa de l'article 1758 du code général des impôts, après le mot : « droits », sont insérés les mots : « , y compris de la contribution prévue au a du II de l'article L. 136‑6 du code de la sécurité sociale, ».
Exposé sommaire :
Cet amendement du groupe Socialistes et apparentés vise à sécuriser l'application de cette majoration à la nouvelle CSG applicable aux revenus tirés d'une source illégale.
Les droits issus de l'application de l'article 1649 quater-0 B bis font l'objet aujourd'hui d'une majoration en raison du caractère occulte, notamment, des revenus déclarés. Cette majoration est de 80 %.
Le présent amendement vise à sécuriser l'application de cette majoration à la nouvelle CSG applicable aux revenus tirés d'une source illégale. Ainsi, celle-ci, dont le taux est fixé à 25 %, pèsera à hauteur de 45 % en vertu de l'application de cette sanction fiscale, in fine, sur le bénéficiaire des revenues illicites.
Sort : Adopté | Déposé le 20/02/2026
Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC2250P0D1N000932.xml
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Groupe: SOC
Angit-Diff: auto
Assemblée nationale
