France · Amendment · Amendement
I-2335
Amendement I-2335 — APRÈS ART. 3
Introduced
22 October 2025
Last action
3 November 2025 · Adopté
Status
Adopté
Sponsors
—
Subjects
Discovery layer
Source updated
3 November 2025
Summary
Le premier alinéa de l’article 787 B du code général des impôts est complété par une phrase ainsi rédigée : « L’exonération s’applique à la seule fraction de la valeur vénale des parts ou actions transmises correspondant à des biens affectés à l’activité opérationnelle de la société. »
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Timeline
22 October 2025
Dépôt
Source: dateDepot
25 October 2025
Publication
Source: datePublication
3 November 2025
Adopté
Source: dateSort
Votes
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Versions
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Sponsors
- Françoise Buffet · EPR · Député
Related records
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Sources
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- Official source: https://www.assemblee-nationale.fr/dyn/17/amendements/AMANR5L17PO838901B1906P1D1N002335
- Open data entity: https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901B1906P1D1N002335
- france · AMANR5L17PO838901B1906P1D1N002335 · source updated 3 November 2025