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Amendement 1136 — après art. 9 quaterdecies #1864

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Mathilde Feld wants to merge 1 commit from amendements/seance/1136 into amendements/seance/1137
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Mathilde Feld
ac24e95548 Amendement 1136 — après art. 9 quaterdecies 
⚠ Dispositif non applicable automatiquement (instruction non reconnue — résidu : À la de l'alinéa 2, supprimer les mots : ⟦0⟧ .) — le texte ci-dessous fait foi.

Dispositif :

    À la de l'alinéa 2, supprimer les mots :
    « ou tout autre service à compétence nationale placé auprès du ministre chargé du budget ».

Exposé sommaire :

    Ce sous-amendement prévoit de limiter la portée de cet amendement rédigé dans le cadre des activités de la Fedom.
    Il prévoit qu'il faut se trouver sur un registre public de "tout [...] service à compétence nationale placé auprès du ministre chargé du budget" pour que l'activité professionnelle consistant à obtenir pour autrui les avantages fiscaux puisse être recevable.
    Une rédaction aussi extensive n'est pas recevable, et ne manquera pas de poser des problèmes de lecture juridique à l'avenir. A titre d'exemple, la gestion administrative et financière du régime de retraite de la fonction publique de l'État, ou encore les douanes sont sous l'autorité du ministre chargé du budget, et pourtant cela ne recouvre aucune des réalités traitées par l'article 242 septies du code général des impôts. Par ailleurs cette rédaction est incohérente avec le 4° a) de l'amendement.
    Mieux vaut donc supprimer ces mots.
    Plus largement, nous invitons nos collègues à travailler les amendements qu'ils reçoivent dans le cadre d'activité de lobbying.

Sort : Tombé | Déposé le 30/03/2026
Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC2250P0D1N001136.xml

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 2026-03-30 12:00:00 +02:00