{ "article": { "LEGIARTI000006318983": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "48", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318983", "URL": "article/LEGI/ARTI/00/00/06/31/89/LEGIARTI000006318983.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGBXXXXXX048AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006311611", "@num": "1414", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000684770", "@nor": "BUDX9300185L", "@num": "93-1353", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°93-1353 du 30 décembre 1993 DE FINANCES RECTIFICATIVE POUR 1993", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000684770", "@c_titre_court": "Loi n°93-1353 du 30 décembre 1993" }, { "@fin": "2999-01-01", "#text": "Loi n° 93-1353 du 30 décembre 1993 de finances rectificative pour 1993 (1)", "@debut": "1993-12-31", "@id_txt": "LEGITEXT000006069146", "@c_titre_court": "Loi n° 93-1353 du 30 décembre 1993" } ], "@date_publi": "1993-12-31", "@date_signature": "1993-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006318983", "@fin": "2999-01-01", "@num": "48", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006311611": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006311611", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311611.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1390, 1417", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Instruction 1994-05-31 6D-2-94", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "JORFTEXT000000692223", "#text": "Loi 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "JORFARTI000002072711", "@num": "17", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 17, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006318983", "@num": "48", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 48 () JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "#text": "Modifications directes incorporées dans l'édition du 2 septembre 1994", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. L2334-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052963", "@num": "R2563-4-1", "#text": "Code général des collectivités territoriales - art. R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315815", "@num": "L98", "#text": "Livre des procédures fiscales - art. L98 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179810", "@fin": "1998-04-22", "#text": "IV : Dégrèvements d'office", "@debut": "1986-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162660", "@fin": "2999-01-01", "#text": "Section III : Taxe d'habitation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers 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"@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sont, à compter de 1992, exonérés de la taxe d'habitation afférente à leur habitation principale lorsqu'ils occupent cette habitation dans les conditions prévues à l'article 1390 :

1° les titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 (1) ;

2° les contribuables âgés de plus de 60 ans ainsi que les veuves et veufs qui ne sont pas soumis à l'impôt sur le revenu au titre de l'année précédente au sens de l'article 1417 ;

3° les contribuables atteints d'une infirmité ou d'une invalidité les empêchant de subvenir par leur travail aux nécessités de l'existence lorsque,au titre de l'année précédente, ils ne sont pas passibles de l'impôt sur le revenu au sens du III de l'article 1417 ;

L'exonération résultant du présent I est applicable aux personnes qui bénéficient du maintien des dégrèvements prévu au III de l'article 17 de la loi de finances pour 1968 (n° 67-1114 du 21 décembre 1967).

4° (Abrogé).

II. – (Abrogé)

III. – Les bénéficiaires du revenu minimum d'insertion sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale lorsqu'ils occupent cette habitation dans les conditions prévues à l'article 1390.

((IV. – Les contribuables visés au 2° du I ci-dessus sont également dégrevés de la taxe d'habitation afférente à leur habitation principale lorsqu'ils occupent cette habitation avec leurs enfants majeurs lorsque ceux-ci sont inscrits comme demandeurs d'emploi et ne disposent pas de ressources supérieures au revenu minimum d'insertion)) (2).

(1) Voir livre des procédures fiscales, art. L98.

(2) Modification de la loi 93-1353.

\n
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Article 48 ENTIEREMENT_MODIF (Loi n°93-1353 du 30 décembre 1993 DE FINANCES RECTIFICATIVE POUR 1993)