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Loi en vigueur.","date":"2023-12-22","organe":null},"steps":[{"date":"2023-04-26","dateLabel":"26 avril 2023","label":"1er dépôt d'une initiative.","phase":"Sénat, 1re lecture"},{"date":"2023-04-26","dateLabel":"26 avril 2023","label":"Renvoi en commission au fond","organe":"Commission des finances","phase":"Sénat, 1re lecture"},{"date":"2023-10-18","dateLabel":"18 octobre 2023","label":"Dépôt de rapport","organe":"Commission des finances","phase":"Sénat, 1re lecture"},{"date":"2023-10-26","dateLabel":"26 octobre 2023","label":"Dépôt d'une initiative en navette","phase":"Assemblée nationale, 1re lecture"},{"date":"2023-10-26","dateLabel":"26 octobre 2023","label":"Renvoi en commission au fond","organe":"Commission des affaires étrangères","phase":"Assemblée nationale, 1re lecture"},{"date":"2023-10-26","dateLabel":"26 octobre 2023","label":"Décision","statut":"adopté","phase":"Sénat, 1re lecture"},{"date":"2023-12-07","dateLabel":"7 décembre 2023","label":"Dépôt de rapport","organe":"Commission des affaires étrangères","phase":"Assemblée nationale, 1re lecture"},{"date":"2023-12-13","dateLabel":"13 décembre 2023","label":"Discussion en séance publique","phase":"Assemblée nationale, 1re lecture"},{"date":"2023-12-13","dateLabel":"13 décembre 2023","label":"Décision","statut":"adopté sans modification","phase":"Assemblée nationale, 1re lecture"},{"date":"2023-12-22","dateLabel":"22 décembre 2023","label":"Promulgation d'une loi","organe":"Présidence de la République : M. Emmanuel Macron","phase":"Promulgation de la loi"}]},"procedure":"Projet de ratification des traités et conventions","redepot":null,"civById":{"PA721844":"Mme"},"grpById":{"PA721844":{"id":"PO800538","code":"RE","libelle":"Renaissance","couleur":"#61468F"}},"mainAuthor":null,"enjeu":{"resume":"Le 13 décembre 2023, l'Assemblée adopte en première lecture le projet de loi autorisant l'approbation de deux conventions fiscales, par 63 voix, aucune contre et 4 abstentions.\n\nLe texte tient en deux articles, chacun portant sur un pays. Le premier autorise l'approbation de la convention signée à Paris le 4 février 2022 avec le Danemark, le second la ratification de celle signée à Athènes le 11 mai 2022 avec la Grèce. Les deux ont le même objet : éliminer la double imposition en matière d'impôts sur le revenu et prévenir l'évasion et la fraude fiscales.\n\nComme pour tout engagement international, le Parlement autorise, il ne rédige pas : le contenu des conventions est annexé à la loi.\n\nHuit groupes votent pour, aucun ne vote contre, La France insoumise et les Écologistes s'abstiennent.","dynamique":"Adopté le 13 décembre 2023 : 63 voix pour, aucune contre, 4 abstentions. Cinq groupes ont voté pour et deux se sont abstenus.","arguments":{"pour":[{"qui":"Groupes Renaissance, Rassemblement national, Les Démocrates, Horizons et Gauche démocrate et républicaine","texte":"Ont voté pour, et le scrutin ne comporte aucune voix contre.","source":"Analyse du scrutin n° 3208, Assemblée nationale, 13 décembre 2023","url":"https://www.assemblee-nationale.fr/dyn/16/scrutins/3208"}],"contre":[],"reserves":[{"qui":"Groupes La France insoumise et Écologiste","texte":"Se sont abstenus, et fournissent les 4 abstentions du scrutin.","source":"Analyse du scrutin n° 3208, Assemblée nationale, 13 décembre 2023","url":"https://www.assemblee-nationale.fr/dyn/16/scrutins/3208"}]},"sources":[{"label":"Analyse du scrutin n° 3208, Assemblée nationale, 13 décembre 2023","url":"https://www.assemblee-nationale.fr/dyn/16/scrutins/3208"}],"v":2,"source":"cure-verifie"},"explain":{"scrutinId":"VTANR5L16V3208","version":2,"titre":"l'ensemble du projet de loi autorisant l’approbation de la convention entre le Gouvernement de la République française et le Gouvernement du Royaume du Danemark pour l’élimination de la double imposition en matière d’impôts sur le revenu et la prévention de l’évasion et de la fraude fiscales et la ratification de la convention entre la République française et la République hellénique pour l’élimination de la double imposition en matière d’impôts sur le revenu et pour la prévention de l’évasion et de la fraude fiscales (première lecture).","synthese":"**Scrutin** sur l’adoption d’un projet de loi autorisant la signature de deux conventions fiscales internationales, entre la France et le Danemark d’une part, et la France et la Grèce d’autre part, visant à **éliminer la double imposition** et à **prévenir l’évasion et la fraude fiscales**. Le texte a été **adopté** par l’Assemblée nationale le 13 décembre 2023, avec 63 votes **pour**, 0 contre et 4 abstentions. Les groupes **RE, RN et HOR** se sont positionnés **pour** le projet de loi. Le vote reflète un consensus large sur la nécessité de renforcer la coopération fiscale internationale.","perFamille":{"HOR":"a voté pour","RE":"a voté pour","RN":"a voté pour"},"source":"ollama/qwen3:14b"},"objMoyens":null,"recoExperts":null,"eli":{"numeroLoi":"2023-1232","eli":"https://www.legifrance.gouv.fr/eli/loi/2023/12/22/EAEJ2308213L/jo/texte"},"promulgation":{"date":"2023-12-22","titre":"autorisant l'approbation de la convention entre le Gouvernement de la République française et le Gouvernement du Royaume du Danemark pour l'élimination de la double imposition en matière d'impôts sur le revenu et la prévention de l'évasion et de la fraude fiscales et la ratification de la convention entre la République française et la République hellénique pour l'élimination de la double imposition en matière d'impôts sur le revenu et pour la prévention de l'évasion et de la fraude fiscales","numJO":"297","dateJO":"2023-12-23","url":"https://www.legifrance.gouv.fr/WAspad/UnTexteDeJorf?numjo=EAEJ2308213L"},"commissionAmdt":null,"rapportsDossier":[{"u":"RAPPANR5L16B1979","commission":"Commission des affaires étrangères","date":"2023-12-07","num":"1979","leg":16,"type":"permanent","rapporteurs":[{"id":"PA721844","label":"Béatrice Piron"}]}],"censures":null,"voteRef":{"id":"VTANR5L16V3208","titre":"l'ensemble du projet de loi autorisant l’approbation de la convention entre le Gouvernement de la République française et le Gouvernement du Royaume du Danemark pour l’élimination de la double imposition en matière d’impôts sur le revenu et la prévention de l’évasion et de la fraude fiscales et la ratification de la convention entre la République française et la République hellénique pour l’élimination de la double imposition en matière d’impôts sur le revenu et pour la prévention de l’évasion et de la fraude fiscales (première lecture).","date":"2023-12-13","sortCode":"adopté","pour":63,"contre":0,"abstention":4},"voteAggregat":{"PO800538":{"pour":38,"contre":0,"abstention":0,"nonVotant":0,"absent":132,"positionMajoritaire":"pour","nombreMembres":170},"PO800520":{"pour":12,"contre":0,"abstention":0,"nonVotant":0,"absent":76,"positionMajoritaire":"pour","nombreMembres":88},"PO800490":{"pour":0,"contre":0,"abstention":3,"nonVotant":0,"absent":72,"positionMajoritaire":"abstention","nombreMembres":75},"PO800508":{"pour":0,"contre":0,"abstention":0,"nonVotant":0,"absent":62,"positionMajoritaire":"pour","nombreMembres":62},"PO800484":{"pour":3,"contre":0,"abstention":0,"nonVotant":0,"absent":48,"positionMajoritaire":"pour","nombreMembres":51},"PO800496":{"pour":0,"contre":0,"abstention":0,"nonVotant":0,"absent":31,"positionMajoritaire":"pour","nombreMembres":31},"PO800514":{"pour":6,"contre":0,"abstention":0,"nonVotant":1,"absent":23,"positionMajoritaire":"pour","nombreMembres":30},"PO800526":{"pour":0,"contre":0,"abstention":1,"nonVotant":0,"absent":22,"positionMajoritaire":"abstention","nombreMembres":23},"PO800502":{"pour":4,"contre":0,"abstention":0,"nonVotant":0,"absent":18,"positionMajoritaire":"pour","nombreMembres":22},"PO800532":{"pour":0,"contre":0,"abstention":0,"nonVotant":0,"absent":21,"positionMajoritaire":"pour","nombreMembres":21},"PO793087":{"pour":0,"contre":0,"abstention":0,"nonVotant":0,"absent":4,"positionMajoritaire":"pour","nombreMembres":4}},"voteGroupes":[{"id":"PO800490","code":"LFI","libelle":"La France insoumise - Nouvelle Union Populaire écologique et sociale","libelleAbrev":"LFI-NUPES","couleur":"#E42313","dateDebut":"2022-06-28","dateFin":"2024-06-09","family":"fi","nombreMembres":76,"legislature":16},{"id":"PO800502","code":"GDR","libelle":"Gauche démocrate et républicaine - NUPES","libelleAbrev":"GDR-NUPES","couleur":"#991414","dateDebut":"2022-06-28","dateFin":"2024-06-09","family":"com","nombreMembres":24,"legislature":16},{"id":"PO800526","code":"EcoS","libelle":"Écologiste - NUPES","libelleAbrev":"ECOLO","couleur":"#77AA79","dateDebut":"2022-06-28","dateFin":"2024-06-09","family":"ecolo","nombreMembres":23,"legislature":16},{"id":"PO800496","code":"SOC","libelle":"Socialistes et apparentés (membre de l’intergroupe NUPES)","libelleAbrev":"SOC","couleur":"#DF84B5","dateDebut":"2022-06-28","dateFin":"2023-10-18","family":"soc","nombreMembres":22,"legislature":16},{"id":"PO830170","code":"SOC","libelle":"Socialistes et apparentés","libelleAbrev":"SOC-A","couleur":"#DF84B5","dateDebut":"2023-10-19","dateFin":"2024-06-09","family":"soc","nombreMembres":7,"legislature":16},{"id":"PO800532","code":"LIOT","libelle":"Libertés, Indépendants, Outre-mer et Territoires","libelleAbrev":"LIOT","couleur":"#F8D434","dateDebut":"2022-06-28","dateFin":"2024-06-09","family":"liot","nombreMembres":22,"legislature":16},{"id":"PO800484","code":"DEM","libelle":"Démocrate (MoDem et Indépendants)","libelleAbrev":"DEM","couleur":"#CE5215","dateDebut":"2022-06-28","dateFin":"2024-06-09","family":"modem","nombreMembres":58,"legislature":16},{"id":"PO800538","code":"RE","libelle":"Renaissance","libelleAbrev":"RE","couleur":"#61468F","dateDebut":"2022-06-28","dateFin":"2024-06-09","family":"renaissance","nombreMembres":193,"legislature":16},{"id":"PO800514","code":"HOR","libelle":"Horizons et apparentés","libelleAbrev":"HOR","couleur":"#32B3CA","dateDebut":"2022-06-28","dateFin":"2024-06-09","family":"horizons","nombreMembres":32,"legislature":16},{"id":"PO800508","code":"LR","libelle":"Les Républicains","libelleAbrev":"LR","couleur":"#4565AD","dateDebut":"2022-06-28","dateFin":"2024-06-09","family":"lr","nombreMembres":61,"legislature":16},{"id":"PO800520","code":"RN","libelle":"Rassemblement National","libelleAbrev":"RN","couleur":"#35495E","dateDebut":"2022-06-28","dateFin":"2024-06-09","family":"rn","nombreMembres":90,"legislature":16},{"id":"PO793087","code":"NI","libelle":"Non inscrit","libelleAbrev":"NI","couleur":"#8D949A","dateDebut":"2022-06-22","dateFin":"2024-06-09","family":"ni","nombreMembres":10,"legislature":16}]}