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On peut aimer ses parents, aimer ses enfants, ses proches, se s amis, mais l’amour de la patrie contient à lui seul tous les autres. L’amour de la patrie est intemporel, et le simple fait de vivre en France permet de faire vivre cette mémoire. Nos villages, nos clochers, nos rues et nos monuments sur lesquels nos patronymes sont inscrits, tout contribue à rappeler notre histoire commune. De nos ancêtres les Gaulois à nos héros du quotidien, il n’y a qu’un fil. Non celui d’Ariane, mais celui de l’épée, qui lie chaque élément à l’histoire et en empreigne notre mémoire. Cette mémoire se doit d’être entretenue, un sacerdoce qui incombe aux instituts, fondations et associations patriotiques qui transmettent la mémoire de l’Histoire de France et des Français. Toutefois, ces dernières ont du mal à transmettre leur patrimoine mémoriel en raison d’u n manque d’incitations fiscales à les soutenir. I. Les dispositifs déjà applicables aux associations patriotiques Les associations patriotiques ne sont actuellement concernées que par le 9° de l’article 261 du code général des impôts, lequel prévoit à leur égard l’exonération de la taxe sur la valeur ajoutée pour les prestations de services et les livraisons de biens qui leur sont étroitement liées. Ils ont également droit à l’exonération de revenus sur les recettes de six manifest","articles":[{"num":"1er","extrait":"L’article 200 du code général des impôts est ainsi complété par un 8 ainsi rédigé : « 8. Ouvrent également droit à la réduction d’impôt les dons et versements effectués au profit d’organismes légalement constitués agissant sans but lucratif dont la gestion est désintéressée et qui pour suivent des objectifs de nature patriotique, y compris les associations d’a nciens combattants, à l’exclusion des associations constituées dans un c a d re professionnel. »"},{"num":"2","extrait":"La perte de recette pour l’État, est compensée, à due concurrence, par la création d’une taxe additionnelle à l’accise sur les 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/l16b1250_proposition-loi.pdf","pdfPages":null},"dispositionsVersion":6},"stade":{"cle":"depose","etiquette":"Déposé, non adopté à ce jour","phrase":"Ce texte a été déposé le 23 mai 2023. 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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