The deputies In march! and the tax shelters, it is a bit of the story of Hercules and the stables of Augias. However, it is not certain that the elected officials manage to clean out the tax code. In its annual report on “the application of the tax provisions”, the general rapporteur of the finance committee, Joël Giraud (LREM), presents a new panorama of the task to which he proceeded: to do the cleaning among the 472 niches identified in France.
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“These costs are not encrypted, the number of their beneficiaries is completely unknown and they are not bounded in time”
First observation: the tax law is replete of devices, moribund, and dead tax. Not less than 75 niches are “extinct”, according to the classification of the deputy of the Hautes-Alps, that is to say that the taxpayers can no longer enjoy them because the “fact generator” for use is exceeded. Among them, 27 are “niches ” dead”. Nobody enjoys them, and they are therefore lacking impact …
