{"id":402893,"date":"2025-11-24T10:59:45","date_gmt":"2025-11-24T09:59:45","guid":{"rendered":"https:\/\/group-gac.com\/?p=402893"},"modified":"2025-11-24T11:04:35","modified_gmt":"2025-11-24T10:04:35","slug":"plf-2026-un-vote-qui-rebat-les-cartes-du-calendrier-parlementaire","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/plf-2026-a-vote-that-reshuffles-the-parliamentary-calendar\/","title":{"rendered":"2026 Finance Bill: a vote that reshuffles the parliamentary calendar"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"402893\" class=\"elementor elementor-402893\" 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-25a8fbc elementor-widget elementor-widget-heading\" data-id=\"25a8fbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Understanding the consequences of rejecting the first part of the 2026 draft finance bill on measures related to innovation<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1fb687 elementor-widget elementor-widget-heading\" data-id=\"a1fb687\" 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\">Rejection of the revenue section of the 2026 draft budget: a legislative turning point<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-593492d elementor-widget elementor-widget-text-editor\" data-id=\"593492d\" 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 National Assembly <strong>rejected the revenue section of the 2026 budget bill<\/strong>, with 404 votes against, automatically resulting in the text being transferred to the Senate in its original form. In line with this rejection of the \u00abrevenue\u00bb section, the \u00abexpenditure\u00bb section will not be examined by the National Assembly.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a553a4 elementor-widget elementor-widget-heading\" data-id=\"4a553a4\" 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\">Innovation: progress to be confirmed during Senate review<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2278f29 elementor-widget elementor-widget-text-editor\" data-id=\"2278f29\" 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 <a href=\"https:\/\/group-gac.com\/en\/2026-draft-finance-bill-what-changes-are-in-store-for-taxation-of-innovation-rd-and-investment\/\" target=\"_blank\" rel=\"noopener\">progress made<\/a> during the Assembly debates on innovation policy \u2013 in particular the <strong>Reintegration of young doctors into the CIR<\/strong>, the <strong>extension of the CICo or the evolution of the C3IV<\/strong> \u2013 are not included in the initial version of the text sent to the Senate. It will therefore be necessary to closely monitor the work of the upper house, which will be responsible for reintroducing, amending, or rejecting these measures.<\/p><p>Senators will therefore be responsible for amending the text during its single reading, before it returns to the National Assembly for a second reading.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be43af0 elementor-widget elementor-widget-heading\" data-id=\"be43af0\" 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\">Towards a special law in 2026?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab884d0 elementor-widget elementor-widget-text-editor\" data-id=\"ab884d0\" 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 Government has already raised the possibility that the bill may not ultimately be adopted. In that case, it could propose, as it did last year, a <strong>special law<\/strong> enabling the budget debate to be reopened at the very beginning of 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6a5044 elementor-widget elementor-widget-text-editor\" data-id=\"a6a5044\" 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>Source: <a href=\"https:\/\/www.assemblee-nationale.fr\/dyn\/actualites-accueil-hub\/projet-de-loi-de-finances-pour-2026-rejet-en-premiere-lecture\" target=\"_blank\" rel=\"noopener\">https:\/\/www.assemblee-nationale.fr\/dyn\/actualites-accueil-hub\/projet-de-loi-de-finances-pour-2026-rejet-en-premiere-lecture<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c5796b4 e-con-full e-flex e-con e-child\" data-id=\"c5796b4\" data-element_type=\"container\" data-e-type=\"container\">\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<h3 class=\"elementor-heading-title elementor-size-default\"><span>Need support to secure your tax benefits for innovation in the long term?<\/span> <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3037eb elementor-widget elementor-widget-heading\" data-id=\"e3037eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Ask our experts<\/h4>\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 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