{ "article": { "LEGIARTI000006338601": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006338601", "URL": "article/LEGI/ARTI/00/00/06/33/86/LEGIARTI000006338601.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCEACXXXXXX022AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006311605", "@num": "1414", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311907", "@num": "1641", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1641 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006085291", "@fin": "2999-01-01", "#text": "Titre III : Taxe d'habitation.", "@debut": "1980-01-11" } ] }, "@cid": "JORFTEXT000000886764", "@num": "80-10", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-10 du 10 janvier 1980 PORTANT AMENAGEMENT DE LA FISCALITE DIRECTE LOCALE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000886764", "@c_titre_court": "Loi n°80-10 du 10 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale.", "@debut": "1980-01-11", "@id_txt": "LEGITEXT000006068680", "@c_titre_court": "Loi n° 80-10 du 10 janvier 1980" } ], "@date_publi": "1980-01-11", "@date_signature": "1980-01-10" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006338601", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes.
\n
" } }, "LEGIARTI000006311605": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-06-29", "DATE_DEBUT": "1980-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311605", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311605.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1390", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1411 II 4", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1435", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1657 1 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L98", "@sens": "source", "@typelien": "CITATION" }, { "@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": "JORFTEXT000000320878", "#text": "LOI 67-1114 1967-12-21 ART. 17 III FINANCES POUR 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "LEGIARTI000006338601", "@num": "22", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 22 () JORF 11 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006273359", "@num": "4", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 4 (P) JORF 31 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" }, { "@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": "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" }, { "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162887", "@fin": "1989-07-14", "#text": "TAXE D'HABITATION.", "@debut": "1980-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147182", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133886", "@fin": "1989-07-14", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114501", "@fin": "1989-07-14", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049165079", "@fin": "1979-07-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311604", "@fin": "1980-01-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311605", "@fin": "1982-06-29", "@num": "1414", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311606", "@fin": "1988-07-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311607", "@fin": "1991-06-24", "@num": "1414", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311608", "@fin": "1991-12-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311609", "@fin": "1992-07-04", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311610", "@fin": "1994-09-02", "@num": "1414", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311611", "@fin": "1995-10-27", "@num": "1414", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311612", "@fin": "1997-04-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311613", "@fin": "1999-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311614", "@fin": "2000-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311615", "@fin": "2001-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311616", "@fin": "2002-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311617", "@fin": "2003-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311618", "@fin": "2008-04-03", "@num": "1414", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619106", "@fin": "2009-06-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869344", "@fin": "2010-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664553", "@fin": "2016-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031844214", "@fin": "2020-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036442554", "@fin": "2021-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465180", "@fin": "2021-06-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662291", "@fin": "2022-05-07", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765184", "@fin": "2022-08-18", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196039", "@fin": "2023-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041558535", "@fin": "2999-01-01", "@num": "1414", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – 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 :

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 75 ans qui ne sont pas passibles de l'impôt sur le revenu au titre des revenus de l'année précédente ou dont la cotisation d'impôt sur le revenu n'est pas mise en recouvrement en application de l'article 1657-1 bis (2) ;

3° les contribuables atteints d'une infirmité ou d'une invalidité les empêchant de subvenir par leur travail aux nécessités de l'existence lorsqu'ils ne sont pas passibles de l'impôt sur le revenu en raison des revenus de l'année précédente ou lorsque, étant âgés de plus de 65 ans, leur cotisation d'impôt sur le revenu n'est pas mise en recouvrement en application de l'article 1657-1 bis (2).

II. – Les contribuables âgés de plus de 65 ans et de moins de 75 ans qui ne sont pas passibles de l'impôt sur le revenu, ou dont la cotisation d'impôt sur le revenu n'est pas mise en recouvrement en application de l'article 1657-1 bis (2), sont dégrevés de la taxe d'habitation afférente à leur habitation principale, à concurrence du montant de l'imposition calculée, pour l'année considérée, sur une valeur locative égale à la moitié de la valeur locative moyenne des habitations de la commune.

Ce dégrèvement est subordonné à la double condition que :

1° les contribuables occupent leur habitation dans les conditions prévues à l'article 1390 ;

2° La base d'imposition de cette habitation n'excède pas la valeur locative moyenne des habitations de la commune majorée de 20 %.

Pour l'application de cette disposition, la valeur locative moyenne des habitations de la commune s'entend de celle qui est définie à l'article 1411-II-4.

(1) Les contribuables qui avaient bénéficié en 1967 de l'exonération de la contribution mobilière au titre des dispositions de l'article 1435 du code général des impôts (édition au 15 juin 1966) continuent d'être exonérés de la taxe d'habitation dans les mêmes conditions en application de l'article 17-III de la loi n° 67-1114 du 21 décembre 1967.

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

(3) Cette disposition s'applique à compter de l'imposition des revenus de l'année 1980.

" } }, "LEGIARTI000006311907": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1641", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-28", "DATE_DEBUT": "1980-01-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006311907", "URL": "article/LEGI/ARTI/00/00/06/31/19/LEGIARTI000006311907.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1641AAXXXXXAB" } }, "NOTA": { "CONTENU": "

\n
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I. – 1. En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 3,60 % du montant des taxes suivantes :

- taxe foncière sur les propriétés bâties ;

- taxe foncière sur les propriétés non bâties ;

- taxe d'habitation ;

- taxe professionnelle ;

- taxe d'enlèvement des ordures ménagères ;

- taxe de balayage ;

- taxe pour frais de chambres d'agriculture ;

- taxe perçue au profit du budget annexe des prestations sociales agricoles ;

- taxe pour frais de chambres de commerce et d'industrie ;

- taxe pour frais de chambres de métiers ;

2. Sauf dispositions contraires, il en est de même pour les contributions et taxes qui sont établies et recouvrées comme en matière de contributions directes au profit de toutes collectivités, fonds ou organismes divers.

II. – Pour frais d'assiette et de recouvrement, l'Etat perçoit 5 % du montant des taxes visées au I. Ce taux est réduit à 4 % pour les impositions perçues au profit des collectivités locales et de leurs groupements.

\n
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Article 22 AUTONOME (Loi n°80-10 du 10 janvier 1980 PORTANT AMENAGEMENT DE LA FISCALITE DIRECTE LOCALE)