{"id":280812,"date":"2024-11-14T16:47:58","date_gmt":"2024-11-14T15:47:58","guid":{"rendered":"https:\/\/group-gac.com\/?p=280812"},"modified":"2024-11-15T12:07:34","modified_gmt":"2024-11-15T11:07:34","slug":"rejet-du-plf-2025-etapes-amendements-et-suite-des-discussions-parlementaires","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/rejection-of-the-plf-2025-stages-amendments-and-further-parliamentary-discussions-2\/","title":{"rendered":"Rejection of the PLF 2025: stages, amendments and further parliamentary discussions"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"280812\" class=\"elementor elementor-280812\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a3400ad e-con-full e-flex e-con e-parent\" data-id=\"a3400ad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee6b61a elementor-widget elementor-widget-heading\" data-id=\"ee6b61a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Background and main amendments to the Finance Bill 2025<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bf532a elementor-widget elementor-widget-text-editor\" data-id=\"6bf532a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Finance Bill for 2025, which has been under discussion in the French National Assembly for the past few weeks<strong>was rejected by MPs in a vote held on Tuesday.<\/strong><\/p><p>The initial draft, in the version approved by the Finance Committee in October, will now be discussed by the Senate.<\/p><p>In accordance with the Constitution, this first reading must be completed within 40 days, <u>before November 21.<\/u><\/p><p>As a reminder :<\/p><ul><li>The initial draft did not include any changes to the research tax credit (so the amendments concerning its modification were not adopted).<\/li><li>Amendments concerning the renewal of the innovation tax credit were also rejected. As it stands, the bill therefore stipulates that it will not be renewed after December 31, 2024.<\/li><li>The research collaboration tax credit (CICo) has been brought into line with European regulations.<\/li><\/ul><p><strong>The draft is subject to change before final promulgation.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-195265f elementor-widget elementor-widget-heading\" data-id=\"195265f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Chronology of the Finance Act<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf61bec elementor-widget elementor-widget-text-editor\" data-id=\"cf61bec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Please find below the timeline for discussion and approval of the Finance Act, as the government can decide at any time to use Article 49.3 and promulgate the law outside the \"classic\" legislative process.\u00a0<\/p><p>You will also find a reminder of the amendments adopted during the discussions before the assembly.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d5b620b e-flex e-con-boxed e-con e-parent\" data-id=\"d5b620b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a600348 e-con-full e-flex e-con e-child\" data-id=\"a600348\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d3774e elementor-widget elementor-widget-jet-horizontal-timeline\" data-id=\"7d3774e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;columns&quot;:4,&quot;slides_to_scroll&quot;:&quot;6&quot;,&quot;columns_tablet&quot;:2,&quot;columns_mobile&quot;:1}\" data-widget_type=\"jet-horizontal-timeline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-horizontal-timeline jet-elements\">\n<div class=\"jet-hor-timeline jet-hor-timeline--layout-bottom jet-hor-timeline--align-left jet-hor-timeline--arrows-nav\">\n\t<div class=\"jet-hor-timeline-inner\">\n\t\t<div class=\"jet-hor-timeline-track\">\n\t\t\t<div class=\"jet-hor-timeline-list jet-hor-timeline-list--top\">\n<div class=\"jet-hor-timeline-item elementor-repeater-item-16ef0c0\" data-item-id=\"16ef0c0\">\n\t\t\t\t<\/div>\n\n<div class=\"jet-hor-timeline-item elementor-repeater-item-8a5ed7c\" data-item-id=\"8a5ed7c\">\n\t\t\t\t<\/div>\n\n<div class=\"jet-hor-timeline-item elementor-repeater-item-9cd4f80\" data-item-id=\"9cd4f80\">\n\t\t\t\t<\/div>\n\n<div class=\"jet-hor-timeline-item elementor-repeater-item-4619a4a\" data-item-id=\"4619a4a\">\n\t\t\t\t<\/div>\n\n<div class=\"jet-hor-timeline-item elementor-repeater-item-5ec756a\" data-item-id=\"5ec756a\">\n\t\t\t\t<\/div>\n\n<div class=\"jet-hor-timeline-item elementor-repeater-item-18dbb45\" data-item-id=\"18dbb45\">\n\t\t\t\t<\/div>\n\n<div class=\"jet-hor-timeline-item elementor-repeater-item-970043a\" data-item-id=\"970043a\">\n\t\t\t\t<\/div>\n<\/div>\t\t\t<div class=\"jet-hor-timeline-list jet-hor-timeline-list--middle\">\n\t<div class=\"jet-hor-timeline__line\"><\/div>\n\n<div class=\"jet-hor-timeline-item elementor-repeater-item-16ef0c0\" data-item-id=\"16ef0c0\">\n\t<div class=\"jet-hor-timeline-item__point\"><div class=\"jet-hor-timeline-item__point-content\"><\/div><\/div><\/div>\n\n<div class=\"jet-hor-timeline-item elementor-repeater-item-8a5ed7c\" data-item-id=\"8a5ed7c\">\n\t<div class=\"jet-hor-timeline-item__point\"><div class=\"jet-hor-timeline-item__point-content\"><\/div><\/div><\/div>\n\n<div class=\"jet-hor-timeline-item elementor-repeater-item-9cd4f80\" data-item-id=\"9cd4f80\">\n\t<div class=\"jet-hor-timeline-item__point\"><div class=\"jet-hor-timeline-item__point-content\"><\/div><\/div><\/div>\n\n<div class=\"jet-hor-timeline-item elementor-repeater-item-4619a4a\" data-item-id=\"4619a4a\">\n\t<div class=\"jet-hor-timeline-item__point\"><div class=\"jet-hor-timeline-item__point-content\"><\/div><\/div><\/div>\n\n<div class=\"jet-hor-timeline-item elementor-repeater-item-5ec756a\" data-item-id=\"5ec756a\">\n\t<div class=\"jet-hor-timeline-item__point\"><div class=\"jet-hor-timeline-item__point-content\"><\/div><\/div><\/div>\n\n<div class=\"jet-hor-timeline-item elementor-repeater-item-18dbb45\" data-item-id=\"18dbb45\">\n\t<div class=\"jet-hor-timeline-item__point\"><div class=\"jet-hor-timeline-item__point-content\"><\/div><\/div><\/div>\n\n<div class=\"jet-hor-timeline-item elementor-repeater-item-970043a\" data-item-id=\"970043a\">\n\t<div class=\"jet-hor-timeline-item__point\"><div class=\"jet-hor-timeline-item__point-content\"><\/div><\/div><\/div>\n<\/div>\t\t\t<div class=\"jet-hor-timeline-list jet-hor-timeline-list--bottom\">\n<div class=\"jet-hor-timeline-item elementor-repeater-item-16ef0c0\" data-item-id=\"16ef0c0\">\n\t\t\t\n<div class=\"jet-hor-timeline-item__card\">\n\t<div class=\"jet-hor-timeline-item__card-inner\">\n\t\t<h5 class=\"jet-hor-timeline-item__card-title\">Preparing and introducing the bill <\/h5><div class=\"jet-hor-timeline-item__card-desc\">The Finance Bill (PLF) is prepared by the Ministry of the Economy and Finance. After interministerial discussions, it is presented to the Council of Ministers, usually at the end of September, and then tabled before the National Assembly.<\/div>\t<\/div>\n\t<\/div>\n\t<\/div>\n\n<div class=\"jet-hor-timeline-item elementor-repeater-item-8a5ed7c\" data-item-id=\"8a5ed7c\">\n\t\t\t\n<div class=\"jet-hor-timeline-item__card\">\n\t<div class=\"jet-hor-timeline-item__card-inner\">\n\t\t<h5 class=\"jet-hor-timeline-item__card-title\">First reading in the French National Assembly <\/h5><div class=\"jet-hor-timeline-item__card-desc\">The National Assembly begins its examination, with debates in committees (notably the Finance Committee) and then in plenary session. Deputies can propose amendments, and discussions focus on the main budgetary orientations and government revenues. Once passed, the first reading of the Finance Bill goes to the Senate.<\/div>\t<\/div>\n\t<\/div>\n\t<\/div>\n\n<div class=\"jet-hor-timeline-item elementor-repeater-item-9cd4f80\" data-item-id=\"9cd4f80\">\n\t\t\t\n<div class=\"jet-hor-timeline-item__card\">\n\t<div class=\"jet-hor-timeline-item__card-inner\">\n\t\t<h5 class=\"jet-hor-timeline-item__card-title\">First reading in the Senate <\/h5><div class=\"jet-hor-timeline-item__card-desc\">The Senate also examines the text in committee and then in plenary session. The senators can in turn amend the text. At the end of this first reading, there are often differences between the texts adopted by the Assembly and the Senate.<\/div>\t<\/div>\n\t<\/div>\n\t<\/div>\n\n<div class=\"jet-hor-timeline-item elementor-repeater-item-4619a4a\" data-item-id=\"4619a4a\">\n\t\t\t\n<div class=\"jet-hor-timeline-item__card\">\n\t<div class=\"jet-hor-timeline-item__card-inner\">\n\t\t<h5 class=\"jet-hor-timeline-item__card-title\">Parliamentary shuttle<\/h5><div class=\"jet-hor-timeline-item__card-desc\">The two chambers exchange their versions of the law through several readings (or shuttles). If they fail to reach agreement, a joint committee (made up of deputies and senators) is convened to try to work out a compromise text.<\/div>\t<\/div>\n\t<\/div>\n\t<\/div>\n\n<div class=\"jet-hor-timeline-item elementor-repeater-item-5ec756a\" data-item-id=\"5ec756a\">\n\t\t\t\n<div class=\"jet-hor-timeline-item__card\">\n\t<div class=\"jet-hor-timeline-item__card-inner\">\n\t\t<h5 class=\"jet-hor-timeline-item__card-title\">Final adoption <\/h5><div class=\"jet-hor-timeline-item__card-desc\">If no compromise is reached, the National Assembly has the final say and may adopt the text on final reading. In this case, it can impose its version of the law.<\/div>\t<\/div>\n\t<\/div>\n\t<\/div>\n\n<div class=\"jet-hor-timeline-item elementor-repeater-item-18dbb45\" data-item-id=\"18dbb45\">\n\t\t\t\n<div class=\"jet-hor-timeline-item__card\">\n\t<div class=\"jet-hor-timeline-item__card-inner\">\n\t\t<h5 class=\"jet-hor-timeline-item__card-title\">Possible referral to the Constitutional Council <\/h5><div class=\"jet-hor-timeline-item__card-desc\">Once the law has been passed, it may be referred to the Constitutional Council to verify its conformity with constitutional standards. This is often the case with finance bills, as they are complex and touch on sensitive issues.<\/div>\t<\/div>\n\t<\/div>\n\t<\/div>\n\n<div class=\"jet-hor-timeline-item elementor-repeater-item-970043a\" data-item-id=\"970043a\">\n\t\t\t\n<div class=\"jet-hor-timeline-item__card\">\n\t<div class=\"jet-hor-timeline-item__card-inner\">\n\t\t<h5 class=\"jet-hor-timeline-item__card-title\">Promulgation of the law <\/h5><div class=\"jet-hor-timeline-item__card-desc\">Once validated (or corrected), the law is promulgated by the President of the Republic and published in the Journal Officiel before January 1 of the following year. It then comes into force, providing a framework for the State budget for the year 2025.<\/div>\t<\/div>\n\t<\/div>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n\t<i class=\"jet-arrow jet-prev-arrow jet-arrow-disabled\"><svg width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M14.625 5.3999L16.3 7.0749L11.35 12.0249L16.3 16.9749L14.625 18.6499L7.99999 12.0249L14.625 5.3999Z\" fill=\"#0F172A\"\/><\/svg><\/i><i class=\"jet-arrow jet-next-arrow\"><svg width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M9.37501 18.6001L7.70001 16.9251L12.65 11.9751L7.70001 7.0251L9.37501 5.3501L16 11.9751L9.37501 18.6001Z\" fill=\"#0F172A\"\/><\/svg><\/i><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8368027 e-con-full e-flex e-con e-parent\" data-id=\"8368027\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b3dd2c5 elementor-widget elementor-widget-text-editor\" data-id=\"b3dd2c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In the Finance Committee, several sensitive points were discussed, and numerous amendments had profoundly modified the initial text.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1aeeee6 elementor-widget elementor-widget-heading\" data-id=\"1aeeee6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Main amendments adopted<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6ed52b elementor-widget elementor-widget-heading\" data-id=\"c6ed52b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. Innovation Tax Credit (CII) and Collection Tax Credit (CIC)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f9976c elementor-widget elementor-widget-text-editor\" data-id=\"9f9976c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Extensions<\/strong> The CII has been extended until December 31, 2027 to support innovation. An impact assessment is planned for Corsica, where the rates remain specific (40 % for small companies, 35 % for medium-sized companies).<\/li><li><strong>Collection tax credit<\/strong> Maintained until 2027 to support the textile-clothing-leather sector, with the aim of preserving jobs and competitiveness.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fab4fd3 elementor-widget elementor-widget-heading\" data-id=\"fab4fd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. research tax credit (cr)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cf8a52 elementor-widget elementor-widget-text-editor\" data-id=\"2cf8a52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Eligibility<\/strong> The financial sector remains eligible for the CIR, despite proposals to exclude it and refocus the scheme on industry and agriculture.<\/li><li><strong>Terms of use<\/strong> :<ul><li>Large companies will not be able to convert the CIR into a tax reduction.<\/li><li>10-year business continuity commitment to avoid CIR refunds in the event of relocation.<\/li><\/ul><\/li><li><strong>Eligible expenses<\/strong> :<ul><li><strong>Property depreciation and young doctors<\/strong> : Continued eligibility, with improved coverage for young doctors.<\/li><li><strong>Time tracking<\/strong> : No new doctrinal clarifications for the moment.<\/li><li><strong>Technology watch<\/strong> : Excluded, but patent and standardization costs remain eligible.<\/li><\/ul><\/li><li><strong>New rates<\/strong> :<ul><li>Increased rate of 50 % for research projects not involving animals.<\/li><li>Rate of 30 % for projects complying with the EU's green taxonomy.<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-087ebba elementor-widget elementor-widget-heading\" data-id=\"087ebba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. Video Games Tax Credit (CIJV)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a60408b elementor-widget elementor-widget-text-editor\" data-id=\"a60408b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Extension to 2031<\/strong> with one restriction: prototyping expenses will only be taken into account once provisional approval has been obtained.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a208e5 elementor-widget elementor-widget-heading\" data-id=\"9a208e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">4. green bonus<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac49602 elementor-widget elementor-widget-text-editor\" data-id=\"ac49602\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Extension to December 31, 2027<\/strong> This applies to equipment for ships using clean energy, with additional support for small and medium-sized businesses.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e3c77b elementor-widget elementor-widget-heading\" data-id=\"7e3c77b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">5. IP Box diet<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1ab0fb elementor-widget elementor-widget-text-editor\" data-id=\"f1ab0fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Proposals to limit access to the IP Box and to include the calculation of eligible profits in the participation scheme were rejected.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6016a19 elementor-widget elementor-widget-heading\" data-id=\"6016a19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">6. Young Innovative Company (JEI)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00a12e0 elementor-widget elementor-widget-text-editor\" data-id=\"00a12e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Social security exemptions<\/strong> The Assembly voted to abolish exemptions from employer contributions, and referred the matter to the Senate.<\/li><li><strong>Creating an impact-based JEI<\/strong> : Under discussion to promote social and environmental innovation, benefiting from the same support as traditional start-ups.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a09dadf elementor-widget elementor-widget-heading\" data-id=\"a09dadf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax credit guidance and legislative process in the event of disagreement<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d42d08 elementor-widget elementor-widget-text-editor\" data-id=\"8d42d08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>These amendments reflect an effort to focus tax credits and support on priority sectors, with greater control over spending and more stringent monitoring requirements to ensure rigorous use of public resources.<\/p><p><strong>Please note that it is not out of the question that senators will reintroduce into the text, presented at the Council of Ministers, the amendments that have so far been rejected during the vote on the revenue section of the LPF. <\/strong><\/p><p>As indicated above, in the event of persistent disagreement between the Senate and the National Assembly, the draft may be submitted to the Joint Partisan Committee (CMP), whose task will be to draw up a joint text acceptable to both assemblies.<\/p><p>In the event of persistent disagreement, the National Assembly will have the final say, in accordance with the Constitution.<\/p><p>We will, of course, keep you informed of the project's progress until it is enacted.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-86a77d7 e-flex e-con-boxed e-con e-parent\" data-id=\"86a77d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd04e60 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"cd04e60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c5de1bf e-con-full e-flex e-con e-child\" data-id=\"c5de1bf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0654159 elementor-widget elementor-widget-heading\" data-id=\"0654159\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Article written by:<\/p>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9f4094b e-con-full e-flex e-con e-child\" data-id=\"9f4094b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-5356fd9 e-con-full e-flex e-con e-child\" data-id=\"5356fd9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-565f973 elementor-widget elementor-widget-image\" data-id=\"565f973\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/SARAH-300x300.png\" class=\"attachment-medium size-medium wp-image-132791\" alt=\"Sarah CHERFI, Tax Consultant, G.A.C Group\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/SARAH-300x300.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/SARAH-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/SARAH-12x12.png 12w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/elementor\/thumbs\/SARAH-q5wzxzdu15t27ectd7i5r4s17ezd2j9cul53c486tk.png 500w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/SARAH.png 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-440abe8 e-con-full e-flex e-con e-child\" data-id=\"440abe8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-46891aa elementor-widget elementor-widget-heading\" data-id=\"46891aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Sarah CHERFI<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27dd744 elementor-widget elementor-widget-heading\" data-id=\"27dd744\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Tax specialist - G.A.C. Group<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17c8f1c elementor-widget elementor-widget-text-editor\" data-id=\"17c8f1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>Source:<\/em><\/p><ul><li><a href=\"https:\/\/www.assemblee-nationale.fr\/dyn\/actualites-accueil-hub\/projet-de-loi-de-finances-pour-2025-rejet-de-la-premiere-partie\"><span style=\"font-size: 16px;\">https:\/\/www.assemblee-nationale.fr\/dyn\/actualites-accueil-hub\/projet-de-loi-de-finances-pour-2025-rejet-de-la-premiere-partie<\/span><\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4fc9057 e-flex e-con-boxed e-con e-parent\" data-id=\"4fc9057\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02898b7 elementor-widget elementor-widget-heading\" data-id=\"02898b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Would you like to find out more about these developments?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af0f51e elementor-widget__width-inherit elementor-widget elementor-widget-shortcode\" data-id=\"af0f51e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><!-- D\u00e9but de widget en ligne Calendly -->\n<div class=\"calendly-inline-widget\" data-url=\"https:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca?hide_event_type_details=1&hide_gdpr_banner=1\" style=\"min-width:420px;height:640px;\"><\/div>\n<script type=\"text\/javascript\" 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