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France · Amendment · Amendement

I-3522

Amendement I-3522 — APRÈS ART. 3

adoptedFrance· National Assembly· FR

Introduced

23 October 2025

Last action

3 November 2025 · Adopté

Status

Adopté

Sponsors

Jean-Pierre Bataille, Joël Bruneau, Michel Castellani, Salvatore Castiglione, Paul-André Colombani, Constance de Pélichy, Yannick Favennec-Bécot, David Habib, Harold Huwart, Stéphane Lenormand, Laurent Mazaury, Paul Molac, Christophe Naegelen, Nicole Sanquer, Olivier Serva, David Taupiac, Stéphane Viry, Jean-Luc Warsmann, Estelle Youssouffa

Subjects

Discovery layer

Source updated

3 November 2025

Official sourceShare

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

  1. 23 October 2025

    Dépôt

    Source: dateDepot

  2. 25 October 2025

    Publication

    Source: datePublication

  3. 3 November 2025

    Adopté

    Source: dateSort

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