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Lecornu Refers Three 2026 Budget Tax Measures to Constitutional Council for Review

The move delays the contested provisions until the Constitutional Council rules.

Sébastien Lecornu, lors d’une séance de questions au gouvernement à l’Assemblée nationale, le 4 février 2026. Le premier ministre a demandé aux sages de vérifier la conformité de dispositions fiscales du Budget.
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Le Premier ministre, Sébastien Lecornu, à l'Assemblée nationale à Paris, le 2 février 2026.
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Overview

  • The referral targets measures on taxing patrimonial holding companies, tightening the pacte Dutreil for business transfers, and limiting the apport-cession deferral of capital gains.
  • Matignon argues the review is needed to ensure legal security and asks that the three provisions not take effect before verification.
  • The measures were negotiated by left-wing parties and MoDem during the budget process and were subsequently weakened by the Senate.
  • Deputies from Rassemblement National and La France Insoumise filed separate challenges, including against the introductory article outlining the public finance balance.
  • The Constitutional Council plans an expedited decision by February 20 to enable rapid promulgation of the finance law passed using Article 49.3.