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Paul Mougenot

Paul Mougenot

Non inscrit
SenatorIn office
Department:
Aisne

Biography

No biography available.

Voting history

No votes recorded on fiscal measures.

NI group position

This parliamentarian has no recorded vote on fiscal measures. Here is how their group voted (group position, not the parliamentarian's own).

Roll-call vote16 October 2026 · National Assembly
2027 Finance Bill: amendments to delete Article 4 (cash gifts)
Majority: AgainstResult: Rejected
Against : 1
Roll-call vote16 October 2026 · National Assembly
2027 Finance Bill: vote on Article 4 (cash gifts)
Majority: ForResult: Adopted
For : 1
Majority: AgainstResult: Rejected
Against : 1
Majority: AgainstResult: Adopted
Against : 1
Roll-call vote16 October 2026 · National Assembly
2027 Finance Bill: vote on Article 5 (contribution and sale of shares)
Majority: AgainstResult: Adopted
Against : 1
Majority: ForResult: Adopted
For : 1
Majority: ForResult: Adopted
For : 1
Majority: AbstentionResult: Adopted
Abstention : 1
Majority: ForResult: Adopted
For : 1Against : 1
Majority: AgainstResult: Adopted
Against : 1
Majority: ForResult: Adopted
For : 8Against : 4Abstention : 2
Formal vote15 December 2025 · Senate
Vote on the whole of the 2026 Finance Bill (Senate)
Majority: AgainstResult: Adopted
Against : 1
Related measures (27)
Tax on small imported parcelsRescheduling of the CVAE reductionTax on personal holding companiesExtension of the exceptional contribution on large companies' profitsOverhaul of the capital gains exemption regime for property, with an inflation adjustment coefficientIncrease in the air pollutant tax on diesel vehicles2026 indexation of the income tax scaleHigher threshold for the reduced corporate tax rate for SMEsSingle tapering general reduction (RGDU) of employer contributionsIncrease in the prime d'activité (+€50)Young innovative impact companies (JEII)Tax scheme for new rental housingCUMA agricultural tax credit and organic farming extension€50 contribution to bring a court caseIncrease in the regional vehicle registration tax – March 2026Extension of the tax deductibility of goodwill amortisationTemporary IFER increase for pre-2021 solar power plantsTightening of the Pacte DutreilMandatory e-invoicingTax neutrality for contributions to companies subject to corporate taxIncrease in fees for residence permits and naturalisationProfits tax exemption for businesses created in QPV areasDoubling of the ceiling for the "Coluche" tax reductionWaste TGAP increase path 2026–2030Abolition of the €500 driving licence aid for apprenticesCaps on the use of the personal training account (CPF)Tax exemption for compensation for sanitary culling of livestock
Formal vote21 November 2025 · National Assembly
Vote on the first part of the 2026 Finance Bill (revenue)
Majority: AgainstResult: Rejected
Against : 10Abstention : 1
Related measures (27)
Tax on small imported parcelsRescheduling of the CVAE reductionTax on personal holding companiesExtension of the exceptional contribution on large companies' profitsOverhaul of the capital gains exemption regime for property, with an inflation adjustment coefficientIncrease in the air pollutant tax on diesel vehicles2026 indexation of the income tax scaleHigher threshold for the reduced corporate tax rate for SMEsSingle tapering general reduction (RGDU) of employer contributionsIncrease in the prime d'activité (+€50)Young innovative impact companies (JEII)Tax scheme for new rental housingCUMA agricultural tax credit and organic farming extension€50 contribution to bring a court caseIncrease in the regional vehicle registration tax – March 2026Extension of the tax deductibility of goodwill amortisationTemporary IFER increase for pre-2021 solar power plantsTightening of the Pacte DutreilMandatory e-invoicingTax neutrality for contributions to companies subject to corporate taxIncrease in fees for residence permits and naturalisationProfits tax exemption for businesses created in QPV areasDoubling of the ceiling for the "Coluche" tax reductionWaste TGAP increase path 2026–2030Abolition of the €500 driving licence aid for apprenticesCaps on the use of the personal training account (CPF)Tax exemption for compensation for sanitary culling of livestock
Formal vote6 February 2025 · Senate
Joint committee conclusions - 2025 Finance Bill
Majority: AgainstResult: Adopted
Against : 1
No-confidence motion5 February 2025 · National Assembly
No-confidence motion on the 2025 budget (after use of Article 49.3)
Majority: ForResult: Rejected
For : 1
Under Article 49.3, there is no vote on each measure: voting 'for' the no-confidence motion means opposing the budget that contained these measures.
Related measures (44)
Exceptional contribution on large corporate groupsExceptional tax on maritime shippingSolidarity tax on airline tickets - Private jetsProperty transfer duties (DMTO)End of the hybrid exemption - Company vehicle CO₂ tax (TVS)Increase in the financial transaction tax (TTF)VAT on electricity and gas subscriptions raised to 20%End of reduced VAT on gas boilersDifferential contribution on high incomes (CDHR)Tax on share buybacks (buyback tax)Exemption for family gifts for housingLMNP depreciation added back into capital gainsTax and social-contribution exemption on tips – 2025 extensionInnovation tax credit (CII) – extension at a reduced rate"Coluche" tax reduction – extension to associations combating violenceExtension of tax exemptions in ZFU-TE and QPV areasTax exemptions in rural revitalisation zones (ZFRR/ZFRR+)Car environmental penalty (malus) – 2026 tighteningLoc'Avantages – relaunch and extension1.8% indexation of the income tax scale (2024 income)Increase in the air ticket solidarity tax for commercial flightsCO2 registration penalty scale from 1 March to 31 December 2025Creation of the annual incentive tax on the acquisition of low-emission light vehiclesHousing tax refocused on second homes onlyAbolition of the tax reduction for accounting fees of members of approved management bodies25% rate for the SME investment income tax reduction and 30% for certain local investment fundsResearch tax credit refocused: end of the young PhD scheme and patent expenses47.4% additional contribution to the 2025 business value-added tax (CVAE)Agriculture: precautionary savings taxed at 70% after a hazard and provision for higher cattle valuesTransfer of farms to young farmers: €600,000 capital gains allowanceExcise on agricultural non-road diesel frozen at €3.86/hl5.5% VAT on supply and installation of residential solar panels of 9 kWp or lessAbolition of the tax on shows, games and entertainmentTaxation of management package gains above three times the company's performanceStronger measures against dividend arbitrageMutual betting on past horse races allowed and a levy on its proceeds createdFixed criminal procedure fee doubledCreation of a regional mobility levy capped at 0.15% of payrollRegional registration tax exemption for electric vehicles left to the regionsCyclical smoothing scheme for local government tax revenue (DILICO): €1bn set aside in 2025€750 flat employer contribution for apprenticeship contracts at bachelor's level and aboveCreation of long-term partial activity 'rebound' (APLD-R)Video game creation tax credit extended to 203175% tax reduction extended to donations to public-interest foundations for religious heritage
Formal vote23 January 2025 · Senate
2025 Finance Bill - First reading
Majority: AgainstResult: Adopted
Against : 1
Majority: ForResult: Adopted
For : 1Against : 1
Related measures (27)
Income tax brackets indexed by 4.8% (2023 income)2024 extension of the tax and social security exemption on tips2024 extension of the higher exemption ceilings for employer-paid commuting costsExceptional allowance on capital gains from selling land and buildings for multi-unit housing (2024-2025)Micro-BIC for unclassified furnished tourist rentals: threshold lowered to €15,000 and allowance cut to 30%Tax credit for installing an EV charging point raised to €500 and limited to smart chargers€1,000 ceiling of the 'Coluche' tax reduction extended for 2023 to 2026 donationsTransfer of a business to employees or relatives: allowance raised to €500,000Overhaul of the IR-PME tax reduction, with 30% and 50% rates for investments in young innovative companies75% exemption from the insurance contract tax for electric cars registered in 2024Reduced 5.5% VAT rate on horse-riding lessons and practice5.5% VAT rate written into law for male and female condomsReduced 5.5% VAT rate on tickets for video game competitionsZero-rate loan extended to 2027 and refocused on new flats in high-demand areas and older homes with works elsewhereEco zero-rate loan extended to 2027 and aligned with MaPrimeRénov'Interest-free reverse-mortgage-type loan for energy renovationClimate future savings plan: income exempt from income tax and social levies; minors no longer allowed to open a retirement savings planTax on the operation of long-distance transport infrastructure (motorways, airports)1.2% tax on music streaming for the National Music CentreInframarginal revenue contribution on electricity producers extended for 2024 at 50%Young growth companies: young innovative company status extended to SMEs spending 5-15% of costs on researchCVAE abolition spread out to 2027 with a gradual rate cutHigher national rate of the additional business property tax for chambers of commerce (1.12%)Gradual removal of the reduced excise rate on off-road diesel (excluding agriculture)Micro-BA farm regime threshold raised to €120,000 and precautionary savings deduction ceilings increasedAgricultural business capital gains: exemption thresholds raised to €350,000 and €450,000CO2 purchase penalty tightened in 2024: triggered at 118 g/km, capped at €60,000
First reading vote9 November 2022 · National Assembly
2022 Amending Finance Bill - Increase in the development tax on swimming pools
Majority: AbstentionResult: Adopted
Abstention : 1
Majority: AgainstResult: Adopted
Against : 1

Voting statistics

No votes recorded for this person.

Official links

Senate profile

Official page on the Senate website