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Le législateur en 2008 avait dans sa philosophie un progrès sociétal important. L’article 1691 bis du code général des impôts a institué cette année le droit de répartir la dette fiscale du coup le rompu entre les deux ex-partenaires en fonction de l’origine de l’imposi tion. Mais cet article n’avait pas en vue les effets réels qu’il pouvait a voir : la systématisation du partage de dettes et l’impossible départage. Deux tiers des demandes de désolidarisation sont ainsi rejetés par l’administr ation fiscale. 80 % des demandes sont déposées par des femmes divorcées ou ayant rompu leur Pacs. L’article 1691 bis est en réalité un outil efficace mis au service du Trésor Public pour recouvrer la totalité des dettes fiscales du couple sur le conjoint qui travaille ou qui possède un bien immobilier que le fisc va pouvoir saisir et vendre judiciairement. Or, l’arti cle 1691 bis ne permet pas de tenir compte de l’origine de la dette, en particulier quand il s’agit d’une rectification fiscale faite uniquement sur les profits de l’ex-conjoint. Tous les biens du conjoint (sauf la résidence principale) sont saisissables même ceux acquis antérieurement à l’union du couple. Le contrat de mariage en séparation de biens ne protège pas de la solidarité fiscale. L’article 1691 bisse traduit donc au fisc par une véritable ruine de s conjoints qui travaillent pendant 10 ans et à qui l ’e","articles":[{"num":"1er","extrait":"À la première phrase du premier alinéa du 2 du II d e l’article 1691 bis du code général des impôts, après la troisième occurrence du mot : « de » sont insérés les mots : « responsabilité établie de l’ex-partenaire. Dans le cas contraire, la »."},{"num":"2","extrait":"La perte de recettes pour l’État est compensée à due concurrence par la création d’une taxe additionnelle à l’accise sur le s tabacs prévue au chapitre IV du titre I er du livre III du code des impositions sur les biens et services."}],"pdfUrl":"https://www.assemblee-nationale.fr/dyn/16/textes/l16b0556_proposition-loi.pdf","pdfPages":null},"dispositionsVersion":6},"stade":{"cle":"depose","etiquette":"Déposé, non adopté à ce jour","phrase":"Ce texte a été déposé le 29 novembre 2022. Il n'a pas été adopté à ce jour : ce n'est pas la loi.","garde":"Ce résumé décrit ce que le texte propose. 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