{ "article": { "LEGIARTI000031844238": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1413 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031844238", "URL": "article/LEGI/ARTI/00/00/31/84/42/LEGIARTI000031844238.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Ces dispositions s'appliquent à compter des impositions dues au titre de 2015 aux contribuables qui étaient exonérés, l'année précédant l'année d'imposition, de la taxe foncière sur les propriétés bâties en application des articles 1390 et 1391 du code général des impôts ou de la taxe d'habitation en application du I de l'article 1414 du même code ou du I de l'article 28 de la loi n° 2014-891 du 8 août 2014 de finances rectificative pour 2014.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031734720", "@num": "75", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 75", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000036426322", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311604", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312070", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179809", "@fin": "2023-12-31", "#text": "IV : Exonérations et dégrèvements d'office", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000048836988", "@fin": "2999-01-01", "#text": "IV : Exonérations et dégrèvements", "@debut": "2023-12-31" } ] }, "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 organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006306090", "@fin": "2000-07-14", "@num": "1413 bis", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306091", "@fin": "2016-01-01", "@num": "1413 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031844238", "@fin": "2018-01-01", "@num": "1413 bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426313", "@fin": "2020-01-01", "@num": "1413 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036442168", "@fin": "2021-01-01", "@num": "1413 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041465199", "@fin": "2023-01-01", "@num": "1413 bis", "@etat": "ABROGE", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions du 2° du I et du I bis de l'article 1414 et de l'article 1414 A ne sont pas applicables aux contribuables passibles de l'impôt de solidarité sur la fortune au titre de l'année précédant celle de l'imposition à la taxe d'habitation.

" } }, "LEGIARTI000006312070": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-07-31", "DATE_DEBUT": "1985-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006312070", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312070.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 15 juillet 1985", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006317493", "@num": "34", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 34 (V) JORF 12 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000882285", "#text": "Décret 85-1007 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@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": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "#text": "CGI 1390", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031757403", "@num": "101", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000031844238", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844214", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442880", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (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": "LEGIARTI000041570706", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641199", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622418", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@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", 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"@num": "1414 A", "@etat": "ABROGE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048836986", "@fin": "2024-06-02", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641447", "@fin": "2999-01-01", "@num": "1414 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contribuables qui occupent leur habitation dans les conditions prévues à l'article 1390 et qui, au titre de l'année précédente, n'étaient pas passibles de l'impôt sur les grandes fortunes ni de l'impôt sur le revenu, sont, à compter de 1985, dégrevés d'office de la taxe d'habitation afférente à leur habitation principale, à concurrence de 25 % du montant de l'imposition excédant 1.000 F.
\n
\n Cette limite est révisée chaque année proportionnellement à la variation de la cotisation moyenne de taxe d'habitation constatée l'année précédente, au niveau national.
\n Il n'est pas effectué de dégrèvement quand celui-ci serait inférieur à 30 F.
" } }, "LEGIARTI000006312071": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-08-10", "DATE_DEBUT": "1986-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312071", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312071.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414ACXXXXXAB" } }, "NOTA": { "CONTENU": "
.
\n
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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", 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Les contribuables qui occupent leur habitation dans les conditions prévues à l'article 1390 et qui, au titre de l'année précédente, n'étaient pas passibles de l'impôt sur les grandes fortunes ni de l'impôt sur le revenu, sont, à compter de 1985, dégrevés d'office de la taxe d'habitation afférente à leur habitation principale, à concurrence de 25 % du montant de l'imposition excédant 1.000 F.
\n
\n Cette limite est révisée chaque année proportionnellement à la variation de la cotisation moyenne de taxe d'habitation constatée l'année précédente, au niveau national.
\n Il n'est pas effectué de dégrèvement quand celui-ci serait inférieur à 30 F.
" } }, "LEGIARTI000006312072": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1987-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006312072", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312072.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414ACXXXXXAC" } }, "NOTA": { "CONTENU": "
.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@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": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "#text": "CGI 1390", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031757403", "@num": "101", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000031844238", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844214", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442880", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (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": "LEGIARTI000041570706", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000021641199", "@num": "L173", "#text": "Livre des procédures fiscales - art. 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Les contribuables qui occupent leur habitation dans les conditions prévues à l'article 1390 et qui, au titre de l'année précédente, n'étaient pas passibles ni de l'impôt sur le revenu, sont, à compter de 1986, dégrevés d'office de la taxe d'habitation afférente à leur habitation principale, à concurrence de 25 % du montant de l'imposition excédant 1.000 F.
\n
\n Cette limite est révisée chaque année proportionnellement à la variation de la cotisation moyenne de taxe d'habitation constatée l'année précédente, au niveau national.
\n Il n'est pas effectué de dégrèvement quand celui-ci serait inférieur à 30 F.
" } }, "LEGIARTI000006312073": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006312073", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312073.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414ACXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317599", "@num": "39", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 39 (Ab) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@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": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "#text": "CGI 1390", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 14 juillet 1989", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1989-08-03 6D-2-89", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031757403", "@num": "101", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000031844238", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844214", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442880", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (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": "LEGIARTI000041570706", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641199", "@num": "L173", "#text": "Livre des procédures fiscales - art. 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312084", "@fin": "2007-08-22", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312085", "@fin": "2008-04-03", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619101", "@fin": "2009-04-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548957", "@fin": "2009-06-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869339", "@fin": "2010-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642228", "@fin": "2010-05-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202258", "@fin": "2011-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381066", "@fin": "2011-06-12", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188954", "@fin": "2013-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949669", "@fin": "2013-06-07", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517746", "@fin": "2013-09-21", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978231", "@fin": "2014-05-30", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042782", "@fin": "2015-06-06", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701571", "@fin": "2016-06-13", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701407", "@fin": "2017-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816145", "@fin": "2017-05-05", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596806", "@fin": "2018-06-23", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100266", "@fin": "2019-06-08", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038686905", "@fin": "2020-01-01", "@num": "1414 A", "@etat": "ABROGE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048836986", "@fin": "2024-06-02", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641447", "@fin": "2999-01-01", "@num": "1414 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contribuables qui occupent leur habitation dans les conditions prévues à l'article 1390 et qui, au titre de l'année précédente, n'étaient pas passibles de l'impôt sur le revenu, sont, à compter de 1985, dégrevés d'office de la taxe d'habitation afférente à leur habitation principale, à concurrence de 30 % du montant de l'imposition excédant 1.000 F.
\n
\n Cette limite est révisée chaque année proportionnellement à la variation de la cotisation moyenne de taxe d'habitation constatée l'année précédente, au niveau national (1).
\n Il n'est pas effectué de dégrèvement quand celui-ci serait inférieur à 30 F.
\n
(1) Seuil fixé à 1.185 F pour la taxe d'habitation établie au titre de 1987 (arrêté du 5 mai 1987, JO du 14), à 1.260 F pour celle établie au titre de 1988 (Arrêté du 6 avril 1988, JO du 10), et à 1.305 F pour les cotisations établies au titre de 1989 (Arrêté du 15 mars 1989, JO du 29).
\n
" } }, "LEGIARTI000006312074": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006312074", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312074.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414ACXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1988-04-06", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1989-03-15", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 6 I VI VII Finances pour 1990 JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@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": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "#text": "CGI 1390", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1435", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031757403", "@num": "101", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000031844238", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844214", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442880", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (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": "LEGIARTI000041570706", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juin 1990", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1989-08-03 6D-2-89", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000021641199", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622418", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@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" }, { "#text": "Loi 67-1114 1967-12-27 art. 17 III", "@sens": "source", "@typelien": "CITATION" } ] }, "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 organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006312070", "@fin": "1986-07-31", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312071", "@fin": "1987-08-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312072", "@fin": "1989-07-14", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312073", "@fin": "1990-06-15", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312074", "@fin": "1991-06-24", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312075", "@fin": "1992-07-04", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312076", "@fin": "1993-08-18", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312077", "@fin": "1997-04-11", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312078", "@fin": "2000-07-14", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312079", "@fin": "2001-12-29", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312080", "@fin": "2002-12-31", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312081", "@fin": "2005-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312082", "@fin": "2007-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312083", "@fin": "2006-12-27", "@num": "1414 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312084", "@fin": "2007-08-22", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312085", "@fin": "2008-04-03", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619101", "@fin": "2009-04-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548957", "@fin": "2009-06-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869339", "@fin": "2010-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642228", "@fin": "2010-05-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202258", "@fin": "2011-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381066", "@fin": "2011-06-12", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188954", "@fin": "2013-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949669", "@fin": "2013-06-07", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517746", "@fin": "2013-09-21", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978231", "@fin": "2014-05-30", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042782", "@fin": "2015-06-06", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701571", "@fin": "2016-06-13", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701407", "@fin": "2017-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816145", "@fin": "2017-05-05", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596806", "@fin": "2018-06-23", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100266", "@fin": "2019-06-08", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038686905", "@fin": "2020-01-01", "@num": "1414 A", "@etat": "ABROGE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048836986", "@fin": "2024-06-02", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641447", "@fin": "2999-01-01", "@num": "1414 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les contribuables qui occupent leur habitation principale dans les conditions prévues à l'article 1390 et qui, au titre de l'année précédente, n'étaient pas passibles de l'impôt sur le revenu, sont dégrevés d'office de la taxe d'habitation y afférente, à concurrence du montant de l'imposition excédant 1 370 F. Cette limite est, sur leur demande, réduite des deux tiers pour les bénéficiaires du revenu minimum d'insertion (1).
\n
\n Cette limite est révisée chaque année proportionnellement à la variation de la cotisation moyenne de taxe d'habitation constatée l'année précédente, au niveau national.
\n Il n'est pas effectué de dégrèvement quand celui-ci serait inférieur à 30 F.
\n
(1) Dispositions applicables aux impositions établies au titre de 1990.
\n
" } }, "LEGIARTI000006312075": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006312075", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312075.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414ACXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1991-03-11 art. 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317973", "@num": "21", "#text": "Loi - art. 21 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006317976", "@num": "24", "#text": "Loi - art. 24 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@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": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "#text": "CGI 1390, 1417 III", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031757403", "@num": "101", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000031844238", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844214", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442880", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (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": "LEGIARTI000041570706", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000021641199", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622418", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@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": { "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 organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006312070", "@fin": "1986-07-31", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312071", "@fin": "1987-08-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312072", "@fin": "1989-07-14", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312073", "@fin": "1990-06-15", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312074", "@fin": "1991-06-24", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312075", "@fin": "1992-07-04", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312076", "@fin": "1993-08-18", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312077", "@fin": "1997-04-11", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312078", "@fin": "2000-07-14", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312079", "@fin": "2001-12-29", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312080", "@fin": "2002-12-31", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312081", "@fin": "2005-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312082", "@fin": "2007-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312083", "@fin": "2006-12-27", "@num": "1414 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312084", "@fin": "2007-08-22", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312085", "@fin": "2008-04-03", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619101", "@fin": "2009-04-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548957", "@fin": "2009-06-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869339", "@fin": "2010-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642228", "@fin": "2010-05-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202258", "@fin": "2011-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381066", "@fin": "2011-06-12", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188954", "@fin": "2013-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949669", "@fin": "2013-06-07", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517746", "@fin": "2013-09-21", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978231", "@fin": "2014-05-30", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042782", "@fin": "2015-06-06", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701571", "@fin": "2016-06-13", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701407", "@fin": "2017-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816145", "@fin": "2017-05-05", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596806", "@fin": "2018-06-23", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100266", "@fin": "2019-06-08", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038686905", "@fin": "2020-01-01", "@num": "1414 A", "@etat": "ABROGE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048836986", "@fin": "2024-06-02", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641447", "@fin": "2999-01-01", "@num": "1414 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contribuables qui occupent leur habitation principale dans les conditions prévues à l'article 1390 et qui, au titre de l'année précédente, n'étaient pas passibles de l'impôt sur le revenu au sens du III de l'article 1417, sont dégrevés d'office de la taxe d'habitation y afférente, à concurrence du montant de l'imposition excédant 1.370 F (1).
\n
\n
Cette limite est révisée chaque année proportionnellement à la variation de la cotisation moyenne de taxe d'habitation constatée l'année précédente, au niveau national.
\n
Il n'est pas effectué de dégrèvement quand celui-ci serait inférieur à 30 F.
\n
(1) Limite fixée à 1.462 F au titre de 1991 (arrêté du 11 mars 1991 JO du 14).
\n
" } }, "LEGIARTI000006312076": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006312076", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312076.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414ACXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318140", "@num": "8", "#text": "Loi - art. 8 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@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": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "#text": "CGI 1390, 1417 III", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1989-08-03 6D-2-89", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031757403", "@num": "101", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000031844238", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844214", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442880", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (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": "LEGIARTI000041570706", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641199", "@num": "L173", "#text": "Livre des procédures fiscales - art. 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Les contribuables qui occupent leur habitation principale dans les conditions prévues à l'article 1390 et qui, au titre de l'année précédente, n'étaient pas passibles de l'impôt sur le revenu au sens du III de l'article 1417, sont dégrevés d'office de la taxe d'habitation y afférente, à concurrence du montant de l'imposition excédant 1.370 F.
\n
\n
Cette limite est révisée chaque année proportionnellement à la variation de la cotisation moyenne de taxe d'habitation constatée l'année précédente, au niveau national.
\n
Il n'est pas effectué de dégrèvement quand celui-ci serait inférieur à 30 F.
" } }, "LEGIARTI000006312077": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006312077", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312077.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414ACXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n°92-655 du 15 juillet 1992 - art. 3 (V) JORF 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006318609", "@num": "43", "#text": "Loi - art. 43 (P) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@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": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "#text": "CGI 1390, 1417 III", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031757403", "@num": "101", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000031844238", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844214", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442880", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (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": "LEGIARTI000041570706", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000021641199", "@num": "L173", "#text": "Livre des procédures fiscales - art. 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"1414 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202258", "@fin": "2011-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381066", "@fin": "2011-06-12", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188954", "@fin": "2013-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949669", "@fin": "2013-06-07", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517746", "@fin": "2013-09-21", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978231", "@fin": "2014-05-30", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042782", "@fin": "2015-06-06", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701571", "@fin": "2016-06-13", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701407", "@fin": "2017-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816145", "@fin": "2017-05-05", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596806", "@fin": "2018-06-23", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100266", "@fin": "2019-06-08", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038686905", "@fin": "2020-01-01", "@num": "1414 A", "@etat": "ABROGE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048836986", "@fin": "2024-06-02", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641447", "@fin": "2999-01-01", "@num": "1414 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contribuables qui occupent leur habitation principale dans les conditions prévues à l'article 1390 et qui, au titre de l'année précédente, n'étaient pas passibles de l'impôt sur le revenu au sens du III de l'article 1417, sont dégrevés d'office de la taxe d'habitation y afférente, à concurrence du montant de l'imposition excédant 1.563 F (1).
\n
\n
Cette limite est révisée chaque année proportionnellement à la variation de la cotisation moyenne de taxe d'habitation constatée l'année précédente, au niveau national.
\n
\n
(1) 1.951 F au titre de 1996, 1.872 F au titre de 1995.
\n
" } }, "LEGIARTI000006312078": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-07-14", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006312078", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312078.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414ACXXXXXAI" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1998-02-25 6D-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Arrêté 1999-02-19 JORF du 27-02-1999", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Arrêté 2000-02-28 6D-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006319650", "@num": "8", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 8 () JORF 131 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@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": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "#text": "CGI 1390, 1417 III", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031757403", "@num": "101", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000031844238", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844214", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442880", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (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": "LEGIARTI000041570706", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1998-06-05 6D-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-12 5B-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000021641199", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622418", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179809", "@fin": "2023-12-31", "#text": "IV : Exonérations et dégrèvements d'office", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000048836988", "@fin": "2999-01-01", "#text": "IV : Exonérations et dégrèvements", "@debut": "2023-12-31" } ] }, "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 organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006312070", "@fin": "1986-07-31", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312071", "@fin": "1987-08-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312072", "@fin": "1989-07-14", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312073", "@fin": "1990-06-15", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312074", "@fin": "1991-06-24", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312075", "@fin": "1992-07-04", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312076", "@fin": "1993-08-18", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312077", "@fin": "1997-04-11", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312078", "@fin": "2000-07-14", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312079", "@fin": "2001-12-29", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312080", "@fin": "2002-12-31", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312081", "@fin": "2005-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312082", "@fin": "2007-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312083", "@fin": "2006-12-27", "@num": "1414 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312084", "@fin": "2007-08-22", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312085", "@fin": "2008-04-03", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619101", "@fin": "2009-04-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548957", "@fin": "2009-06-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869339", "@fin": "2010-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642228", "@fin": "2010-05-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202258", "@fin": "2011-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381066", "@fin": "2011-06-12", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188954", "@fin": "2013-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949669", "@fin": "2013-06-07", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517746", "@fin": "2013-09-21", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978231", "@fin": "2014-05-30", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042782", "@fin": "2015-06-06", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701571", "@fin": "2016-06-13", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701407", "@fin": "2017-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816145", "@fin": "2017-05-05", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596806", "@fin": "2018-06-23", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100266", "@fin": "2019-06-08", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038686905", "@fin": "2020-01-01", "@num": "1414 A", "@etat": "ABROGE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048836986", "@fin": "2024-06-02", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641447", "@fin": "2999-01-01", "@num": "1414 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contribuables qui occupent leur habitation principale dans les conditions prévues à l'article 1390 et dont le montant des revenus de l'année précédente n'excède pas la limite prévue à l'article 1417, sont dégrevés d'office de la taxe d'habitation y afférente, à concurrence du montant de l'imposition excédant 1.563 F (1).
\n
\n
Cette limite est révisée chaque année proportionnellement à la variation de la cotisation moyenne de taxe d'habitation constatée l'année précédente, au niveau national.
\n
(1) 2.189 F au titre de 1999, 2.131 F au titre de 1998.
" } }, "LEGIARTI000006312079": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312079", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312079.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414ACXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2000-02-28 6D-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Arrêté 2001-01-30 6D-1-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000400546", "#text": "Loi 2000-656 2000-07-13 Finances rectificative pour 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "JORFTEXT000000400546", "#text": "Loi 2000-656 2000-07-13 art. 11 III Finances rectificative pour 2000 JORF 14 juillet 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "JORFTEXT000000400546", "#text": "Loi 2000-656 2000-07-13 art. 11 VI 2", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@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": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "#text": "CGI 1414, 1417, 1414 C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031757403", "@num": "101", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000031844238", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844214", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442880", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (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": "LEGIARTI000041570706", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-01-12 5B-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-10-30 6D-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000021641199", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622418", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179809", "@fin": "2023-12-31", "#text": "IV : Exonérations et dégrèvements d'office", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000048836988", "@fin": "2999-01-01", "#text": "IV : Exonérations et dégrèvements", "@debut": "2023-12-31" } ] }, "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 organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006312070", "@fin": "1986-07-31", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312071", "@fin": "1987-08-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": 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"@fin": "2013-09-21", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978231", "@fin": "2014-05-30", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042782", "@fin": "2015-06-06", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701571", "@fin": "2016-06-13", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701407", "@fin": "2017-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816145", "@fin": "2017-05-05", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": 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I. - Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 4,3 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :
\n
a. 22 500 F pour la première part de quotient familial, majoré de 6 500 F pour les quatre premières demi-parts et de 11 500 F pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;
\n
b. 27 000 F pour la première part de quotient familial, majoré de 6 500 F pour les deux premières demi-parts et de 11 500 F pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Martinique, de la Guadeloupe et de la Réunion ;
\n
c. 30 000 F pour la première part de quotient familial, majoré de 5 000 F pour les deux premières demi-parts et de 12 000 F pour chaque demi-part supplémentaire à compter de la troisième, dans le département de la Guyane.
\n
Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
\n
II. - 1. Pour l'application du I :
\n
a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;
\n
b. Lorsque la taxe d'habitation est établie au nom de plusieurs personnes appartenant à des foyers fiscaux distincts, le revenu s'entend de la somme des revenus de chacun des foyers fiscaux de ces personnes ;
\n
c. Lorsque les personnes mentionnées aux a et b cohabitent avec des personnes qui ne font pas partie de leur foyer fiscal et pour lesquelles la résidence constitue leur habitation principale, le revenu s'entend de la somme des revenus de chacun des foyers fiscaux des personnes au nom desquelles l'imposition est établie ainsi que des revenus de chacun des foyers fiscaux des cohabitants dont les revenus, au sens du IV de l'article 1417, excèdent la limite prévue au I du même article ;
\n
d. L'abattement est déterminé en tenant compte de la somme des parts retenues pour l'établissement de l'impôt sur le revenu de chacun des foyers fiscaux dont le revenu est retenu pour le calcul du dégrèvement.
\n
2. Pour les impositions établies au titre de 2000 à 2004, le montant du dégrèvement calculé dans les conditions fixées au I ne peut être inférieur au montant du dégrèvement qui aurait été accordé conformément aux dispositions de l'article 1414 C dans sa rédaction en vigueur au titre de 2000 avant la publication de la loi de finances rectificative pour 2000 (n° 2000-656 du 13 juillet 2000) ; toutefois, pour les impositions établies à compter de 2001, le pourcentage de 50 % mentionné à ce même article est réduit de dix points chaque année.
\n
III. - A compter de 2001, le montant du dégrèvement prévu au I est réduit d'un montant égal au produit de la base nette imposable au profit des collectivités locales et de leurs établissements publics de coopération intercommunale par la différence entre le taux global de taxe d'habitation constaté dans la commune au titre de l'année d'imposition et ce même taux global constaté en 2000.
\n
Pour l'application du premier alinéa :
\n
a. Lorsque les bases nettes imposables au profit de la commune, de l'établissement public de coopération intercommunale à fiscalité propre et du département sont différentes, la base la moins élevée est retenue ;
\n
b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;
\n
c. La réduction n'est pas applicable si elle est inférieure à 100 F.
" } }, "LEGIARTI000006312080": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312080", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312080.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414ACXXXXXAK" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2000-02-28 6D-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Arrêté 2001-01-30 6D-1-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "CGI 1414, 1417, 1414 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-01-12 5B-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-10-30 6D-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-02-20 6D-1-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000400546", "#text": "Loi 2000-656 2000-07-13 Finances rectificative pour 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006321343", "@num": "51", "#text": "Loi - art. 51 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@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": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031757403", "@num": "101", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000031844238", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844214", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442880", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (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": "LEGIARTI000041570706", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641199", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622418", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179809", "@fin": "2023-12-31", "#text": "IV : Exonérations et dégrèvements d'office", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000048836988", "@fin": "2999-01-01", "#text": "IV : Exonérations et dégrèvements", "@debut": "2023-12-31" } ] }, "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 organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006312070", "@fin": "1986-07-31", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312071", "@fin": "1987-08-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312072", "@fin": "1989-07-14", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312073", "@fin": "1990-06-15", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312074", "@fin": "1991-06-24", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312075", "@fin": "1992-07-04", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312076", "@fin": "1993-08-18", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312077", "@fin": "1997-04-11", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312078", "@fin": "2000-07-14", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312079", "@fin": "2001-12-29", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312080", "@fin": "2002-12-31", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312081", "@fin": "2005-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312082", "@fin": "2007-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312083", "@fin": "2006-12-27", "@num": "1414 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312084", "@fin": "2007-08-22", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312085", "@fin": "2008-04-03", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619101", "@fin": "2009-04-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548957", "@fin": "2009-06-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869339", "@fin": "2010-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642228", "@fin": "2010-05-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202258", "@fin": "2011-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381066", "@fin": "2011-06-12", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188954", "@fin": "2013-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949669", "@fin": "2013-06-07", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517746", "@fin": "2013-09-21", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978231", "@fin": "2014-05-30", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042782", "@fin": "2015-06-06", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701571", "@fin": "2016-06-13", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701407", "@fin": "2017-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816145", "@fin": "2017-05-05", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596806", "@fin": "2018-06-23", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100266", "@fin": "2019-06-08", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038686905", "@fin": "2020-01-01", "@num": "1414 A", "@etat": "ABROGE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048836986", "@fin": "2024-06-02", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641447", "@fin": "2999-01-01", "@num": "1414 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 4,3 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :
\n
a. 3 533 euros pour la première part de quotient familial, majoré de 1 021 euros pour les quatre premières demi-parts et de 1 806 euros pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;
\n
b. 4 241 euros pour la première part de quotient familial, majoré de 1 021 euros pour les deux premières demi-parts et de 1 806 euros pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Martinique, de la Guadeloupe et de la Réunion ;
\n
c. 4 712 euros pour la première part de quotient familial, majoré de 785 euros pour les deux premières demi-parts et de 1 883 euros pour chaque demi-part supplémentaire à compter de la troisième, dans le département de la Guyane.
\n
Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
\n
II. - 1. Pour l'application du I :
\n
a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;
\n
b. Lorsque la taxe d'habitation est établie au nom de plusieurs personnes appartenant à des foyers fiscaux distincts, le revenu s'entend de la somme des revenus de chacun des foyers fiscaux de ces personnes ;
\n
c. Lorsque les personnes mentionnées aux a et b cohabitent avec des personnes qui ne font pas partie de leur foyer fiscal et pour lesquelles la résidence constitue leur habitation principale, le revenu s'entend de la somme des revenus de chacun des foyers fiscaux des personnes au nom desquelles l'imposition est établie ainsi que des revenus de chacun des foyers fiscaux des cohabitants dont les revenus, au sens du IV de l'article 1417, excèdent la limite prévue au I du même article ;
\n
d. L'abattement est déterminé en tenant compte de la somme des parts retenues pour l'établissement de l'impôt sur le revenu de chacun des foyers fiscaux dont le revenu est retenu pour le calcul du dégrèvement.
\n
2. Pour les impositions établies au titre de 2000 à 2004, le montant du dégrèvement calculé dans les conditions fixées au I ne peut être inférieur au montant du dégrèvement qui aurait été accordé conformément aux dispositions de l'article 1414 C dans sa rédaction en vigueur au titre de 2000 avant la publication de la loi de finances rectificative pour 2000 (n° 2000-656 du 13 juillet 2000) ; toutefois, pour les impositions établies à compter de 2001, le pourcentage de 50 % mentionné à ce même article est réduit de dix points chaque année.
\n
III. - A compter de 2001, le montant du dégrèvement prévu au I est réduit d'un montant égal au produit de la base nette imposable au profit des collectivités locales et de leurs établissements publics de coopération intercommunale par la différence entre le taux global de taxe d'habitation constaté dans la commune au titre de l'année d'imposition et ce même taux global constaté en 2000.
\n
Pour l'application du premier alinéa :
\n
a. Lorsque les bases nettes imposables au profit de la commune, de l'établissement public de coopération intercommunale à fiscalité propre et du département sont différentes, la base la moins élevée est retenue ;
\n
b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;
\n
c. La réduction n'est pas applicable si elle est inférieure à 15 euros.
" } }, "LEGIARTI000006312081": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312081", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312081.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414ACXXXXXAL" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent à compter des impositions établies au titre de 2004.
\n
" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2000-02-28 6D-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Arrêté 2001-01-30 6D-1-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "CGI 1414, 1417, 1414 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-01-12 5B-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-10-30 6D-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-02-20 6D-1-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000400546", "#text": "Loi 2000-656 2000-07-13 Finances rectificative pour 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006321601", "@num": "30", "#text": "Loi - art. 30 (V) JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000781906", "#text": "Loi 2002-1576 2002-12-30 art. 30 VIII", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@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": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031757403", "@num": "101", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000031844238", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844214", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442880", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (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": "LEGIARTI000041570706", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641199", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622418", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179809", "@fin": "2023-12-31", "#text": "IV : Exonérations et dégrèvements d'office", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000048836988", "@fin": "2999-01-01", "#text": "IV : Exonérations et dégrèvements", "@debut": "2023-12-31" } ] }, "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 organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006312070", "@fin": "1986-07-31", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312071", "@fin": "1987-08-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312072", "@fin": "1989-07-14", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312073", "@fin": "1990-06-15", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312074", "@fin": "1991-06-24", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312075", "@fin": "1992-07-04", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312076", "@fin": "1993-08-18", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312077", "@fin": "1997-04-11", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312078", "@fin": "2000-07-14", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312079", "@fin": "2001-12-29", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312080", "@fin": "2002-12-31", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312081", "@fin": "2005-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312082", "@fin": "2007-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312083", "@fin": "2006-12-27", "@num": "1414 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312084", "@fin": "2007-08-22", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312085", "@fin": "2008-04-03", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619101", "@fin": "2009-04-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548957", "@fin": "2009-06-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869339", "@fin": "2010-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642228", "@fin": "2010-05-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202258", "@fin": "2011-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381066", "@fin": "2011-06-12", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188954", "@fin": "2013-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949669", "@fin": "2013-06-07", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517746", "@fin": "2013-09-21", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978231", "@fin": "2014-05-30", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042782", "@fin": "2015-06-06", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701571", "@fin": "2016-06-13", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701407", "@fin": "2017-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816145", "@fin": "2017-05-05", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596806", "@fin": "2018-06-23", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100266", "@fin": "2019-06-08", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038686905", "@fin": "2020-01-01", "@num": "1414 A", "@etat": "ABROGE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048836986", "@fin": "2024-06-02", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641447", "@fin": "2999-01-01", "@num": "1414 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 4,3 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :
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a. 3 533 euros pour la première part de quotient familial, majoré de 1 021 euros pour les quatre premières demi-parts et de 1 806 euros pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;
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b. 4 241 euros pour la première part de quotient familial, majoré de 1 021 euros pour les deux premières demi-parts et de 1 806 euros pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Martinique, de la Guadeloupe et de la Réunion ;
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c. 4 712 euros pour la première part de quotient familial, majoré de 785 euros pour les deux premières demi-parts et de 1 883 euros pour chaque demi-part supplémentaire à compter de la troisième, dans le département de la Guyane.
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Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
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Les majorations d'abattements mentionnées aux a, b et c sont divisées par deux pour les quarts de part (1).
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II. - 1. Pour l'application du I :
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a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;
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b. Lorsque la taxe d'habitation est établie au nom de plusieurs personnes appartenant à des foyers fiscaux distincts, le revenu s'entend de la somme des revenus de chacun des foyers fiscaux de ces personnes ;
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c. Lorsque les personnes mentionnées aux a et b cohabitent avec des personnes qui ne font pas partie de leur foyer fiscal et pour lesquelles la résidence constitue leur habitation principale, le revenu s'entend de la somme des revenus de chacun des foyers fiscaux des personnes au nom desquelles l'imposition est établie ainsi que des revenus de chacun des foyers fiscaux des cohabitants dont les revenus, au sens du IV de l'article 1417, excèdent la limite prévue au I du même article ;
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d. L'abattement est déterminé en tenant compte de la somme des parts retenues pour l'établissement de l'impôt sur le revenu de chacun des foyers fiscaux dont le revenu est retenu pour le calcul du dégrèvement.
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2. Pour les impositions établies au titre de 2000 à 2004, le montant du dégrèvement calculé dans les conditions fixées au I ne peut être inférieur au montant du dégrèvement qui aurait été accordé conformément aux dispositions de l'article 1414 C dans sa rédaction en vigueur au titre de 2000 avant la publication de la loi de finances rectificative pour 2000 (n° 2000-656 du 13 juillet 2000) ; toutefois, pour les impositions établies à compter de 2001, le pourcentage de 50 % mentionné à ce même article est réduit de dix points chaque année.
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Les majorations de revenu à retenir au-delà de la première part pour l'octroi du dégrèvement prévu par l'article 1414 C sont divisées par deux pour les quarts de part.
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III. - A compter de 2001, le montant du dégrèvement prévu au I est réduit d'un montant égal au produit de la base nette imposable au profit des collectivités locales et de leurs établissements publics de coopération intercommunale par la différence entre le taux global de taxe d'habitation constaté dans la commune au titre de l'année d'imposition et ce même taux global constaté en 2000.
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Pour l'application du premier alinéa :
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a. Lorsque les bases nettes imposables au profit de la commune, de l'établissement public de coopération intercommunale à fiscalité propre et du département sont différentes, la base la moins élevée est retenue ;
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b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;
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c. La réduction n'est pas applicable si elle est inférieure à 15 euros.
" } }, "LEGIARTI000006312082": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312082", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312082.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414ACXXXXXAM" } }, "NOTA": { "CONTENU": "
NOTA : Ces dispositions sont applicables aux impositions établies au titre de 2005 et des années suivantes.
\n
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I. - Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 4,3 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

a. 3 533 euros pour la première part de quotient familial, majoré de 1 021 euros pour les quatre premières demi-parts et de 1 806 euros pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;

b. 4 241 euros pour la première part de quotient familial, majoré de 1 021 euros pour les deux premières demi-parts et de 1 806 euros pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Martinique, de la Guadeloupe et de la Réunion ;

c. 4 712 euros pour la première part de quotient familial, majoré de 785 euros pour les deux premières demi-parts et de 1 883 euros pour chaque demi-part supplémentaire à compter de la troisième, dans le département de la Guyane.

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b et c sont divisées par deux pour les quarts de part.

II. - 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

b. Lorsque la taxe d'habitation est établie au nom de plusieurs personnes appartenant à des foyers fiscaux distincts, le revenu s'entend de la somme des revenus de chacun des foyers fiscaux de ces personnes ;

c. Lorsque les personnes mentionnées aux a et b cohabitent avec des personnes qui ne font pas partie de leur foyer fiscal et pour lesquelles la résidence constitue leur habitation principale, le revenu s'entend de la somme des revenus de chacun des foyers fiscaux des personnes au nom desquelles l'imposition est établie ainsi que des revenus de chacun des foyers fiscaux des cohabitants dont les revenus, au sens du IV de l'article 1417, excèdent la limite prévue au I du même article ;

d. L'abattement est déterminé en tenant compte de la somme des parts retenues pour l'établissement de l'impôt sur le revenu de chacun des foyers fiscaux dont le revenu est retenu pour le calcul du dégrèvement.

2. Pour les impositions établies au titre de 2000 à 2004, le montant du dégrèvement calculé dans les conditions fixées au I ne peut être inférieur au montant du dégrèvement qui aurait été accordé conformément aux dispositions de l'article 1414 C dans sa rédaction en vigueur au titre de 2000 avant la publication de la loi de finances rectificative pour 2000 (n° 2000-656 du 13 juillet 2000) ; toutefois, pour les impositions établies à compter de 2001, le pourcentage de 50 % mentionné à ce même article est réduit de dix points chaque année.

Les majorations de revenu à retenir au-delà de la première part pour l'octroi du dégrèvement prévu par l'article 1414 C sont divisées par deux pour les quarts de part.

III. – 1. A compter de 2001, le montant du dégrèvement prévu au I est réduit d'un montant égal au produit de la base nette imposable au profit des collectivités locales et de leurs établissements publics de coopération intercommunale par la différence entre le taux global de taxe d'habitation constaté dans la commune au titre de l'année d'imposition et ce même taux global constaté en 2000.

Pour l'application du premier alinéa :

a. Lorsque les bases nettes imposables au profit de la commune, de l'établissement public de coopération intercommunale à fiscalité propre et du département sont différentes, la base la moins élevée est retenue ;

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

c. La réduction n'est pas applicable si elle est inférieure à 15 euros.

2. Lorsqu'une ou plusieurs des collectivités territoriales et établissements publics de coopération intercommunale au profit desquels l'imposition est établie ont supprimé un ou plusieurs des abattements prévus au II de l'article 1411 et en vigueur en 2003 ou en ont réduit un ou plusieurs taux par rapport à ceux en vigueur en 2003, le montant du dégrèvement calculé dans les conditions prévues au II et au 1 du présent III est réduit d'un montant égal à la différence positive entre, d'une part, le montant du dégrèvement ainsi déterminé et, d'autre part, le montant de celui calculé dans les mêmes conditions en tenant compte de la cotisation déterminée en faisant application des taux d'abattement prévus aux 1, 2 et 3 du II de l'article 1411 et en vigueur en 2003.

Cette disposition est également applicable lorsque les abattements sont fixés en valeur absolue conformément au 5 du II de l'article 1411. Dans ce cas, les abattements afférents à l'année 2003 sont majorés dans les conditions prévues au deuxième alinéa du IV dudit article.

" } }, "LEGIARTI000006312083": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-27", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312083", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312083.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414ACXXXXXAN" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2005-1719 2005-12-30 art. 76 XV Finances pour 2006 :
\n ces dispositions s'appliquent à compter des impositions établies au titre de 2007.
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I. – Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 4,3 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

a. 4 729 euros pour la première part de quotient familial, majoré de 1 366 euros pour les quatre premières demi-parts et de 2 418 euros pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;

b. 5 675 euros pour la première part de quotient familial, majoré de 1 366 euros pour les deux premières demi-parts et de 2 418 euros pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Martinique, de la Guadeloupe et de la Réunion ;

c. 6 305 euros pour la première part de quotient familial, majoré de 1 051 euros pour les deux premières demi-parts et de 2 520 euros pour chaque demi-part supplémentaire à compter de la troisième, dans le département de la Guyane.

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b et c sont divisées par deux pour les quarts de part.

II. – 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

Les majorations de revenu à retenir au-delà de la première part pour l'octroi du dégrèvement prévu par l'article 1414 C sont divisées par deux pour les quarts de part.

Pour l'application du premier alinéa :

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

c. La réduction n'est pas applicable si elle est inférieure à 15 euros.

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a. 4 814 euros pour la première part de quotient familial, majoré de 1 391 euros pour les quatre premières demi-parts et de 2 461 euros pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;

b. 5 777 euros pour la première part de quotient familial, majoré de 1 391 euros pour les deux premières demi-parts et de 2 461 euros pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Martinique, de la Guadeloupe et de la Réunion ;

c. 6 418 euros pour la première part de quotient familial, majoré de 1 070 euros pour les deux premières demi-parts et de 2 566 euros pour chaque demi-part supplémentaire à compter de la troisième, dans le département de la Guyane.

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b et c sont divisées par deux pour les quarts de part.

II. – 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

2. (Périmé)

Pour l'application du premier alinéa :

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

c. La réduction n'est pas applicable si elle est inférieure à 15 euros.

" } }, "LEGIARTI000006312085": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2007-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006312085", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312085.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414ACXXXXXAP" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent à compter des impositions établies au titre de 2007.
\n
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I. – Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 3,44 % (1) de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b et c sont divisées par deux pour les quarts de part.

II. – 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

2. (Périmé)

Pour l'application du premier alinéa :

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

c. La réduction n'est pas applicable si elle est inférieure à 15 euros.

" } }, "LEGIARTI000018619101": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018619101", "URL": "article/LEGI/ARTI/00/00/18/61/91/LEGIARTI000018619101.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 11-III de la loi n° 2000-656 du 13 juillet 2000 et de l'article 2-I-1° de la loi n° 2007-1822 du 24 décembre 2007.

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I. – Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 3,44 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

a. 4 877 euros pour la première part de quotient familial, majoré de 1 409 euros pour les quatre premières demi-parts et de 2 493 euros pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;

b. 5 852 euros pour la première part de quotient familial, majoré de 1 409 euros pour les deux premières demi-parts et de 2 493 euros pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Martinique, de la Guadeloupe et de la Réunion ;

c. 6 501 euros pour la première part de quotient familial, majoré de 1 084 euros pour les deux premières demi-parts et de 2 598 euros pour chaque demi-part supplémentaire à compter de la troisième, dans le département de la Guyane.

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b et c sont divisées par deux pour les quarts de part.

II. – 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

2. (Périmé)

Pour l'application du premier alinéa :

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

c. La réduction n'est pas applicable si elle est inférieure à 15 euros.

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"@fin": "2013-09-21", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978231", "@fin": "2014-05-30", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042782", "@fin": "2015-06-06", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701571", "@fin": "2016-06-13", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701407", "@fin": "2017-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816145", "@fin": "2017-05-05", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596806", "@fin": "2018-06-23", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100266", "@fin": "2019-06-08", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038686905", "@fin": "2020-01-01", "@num": "1414 A", "@etat": "ABROGE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048836986", "@fin": "2024-06-02", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641447", "@fin": "2999-01-01", "@num": "1414 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 3,44 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

a. 5 018 euros pour la première part de quotient familial, majoré de 1 450 euros pour les quatre premières demi-parts et de 2 565 euros pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;

b. 6 022 euros pour la première part de quotient familial, majoré de 1 450 euros pour les deux premières demi-parts et de 2 565 euros pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Martinique, de la Guadeloupe et de la Réunion ;

c. 6 690 euros pour la première part de quotient familial, majoré de 1 115 euros pour les deux premières demi-parts et de 2 673 euros pour chaque demi-part supplémentaire à compter de la troisième, dans le département de la Guyane.

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b et c sont divisées par deux pour les quarts de part.

II. – 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

2. (Périmé)

Pour l'application du premier alinéa :

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

c. La réduction n'est pas applicable si elle est inférieure à 15 euros.

3. Lorsque la cotisation de taxe d'habitation du contribuable résulte exclusivement de l'application des dispositions prévues aux 1 et 2, le dégrèvement prévu au I est, après application de ces dispositions, majoré d'un montant égal à la fraction de cette cotisation excédant le rapport entre le montant des revenus déterminé conformément au II et celui de l'abattement mentionné au I.

" } }, "LEGIARTI000020548957": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-06-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020548957", "URL": "article/LEGI/ARTI/00/00/20/54/89/LEGIARTI000020548957.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Modifications effectuées en conséquence de l'article 11-III de la loi n° 2000-656 du 13 juillet 2000 et de l'article 2-I [1°] de la loi n° 2008-1425 du 27 décembre 2008." }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031757403", "@num": "101", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000006311589", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844238", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844214", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442880", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (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": "LEGIARTI000041570706", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641199", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622418", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179809", "@fin": "2023-12-31", "#text": "IV : Exonérations et dégrèvements d'office", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000048836988", "@fin": "2999-01-01", "#text": "IV : Exonérations et dégrèvements", "@debut": "2023-12-31" } ] }, "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 organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006312070", "@fin": "1986-07-31", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312071", "@fin": "1987-08-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312072", "@fin": "1989-07-14", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312073", "@fin": "1990-06-15", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312074", "@fin": "1991-06-24", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312075", "@fin": "1992-07-04", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312076", "@fin": "1993-08-18", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312077", "@fin": "1997-04-11", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312078", "@fin": "2000-07-14", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312079", "@fin": "2001-12-29", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312080", "@fin": "2002-12-31", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312081", "@fin": "2005-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312082", "@fin": "2007-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312083", "@fin": "2006-12-27", "@num": "1414 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312084", "@fin": "2007-08-22", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312085", "@fin": "2008-04-03", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619101", "@fin": "2009-04-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548957", "@fin": "2009-06-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869339", "@fin": "2010-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642228", "@fin": "2010-05-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202258", "@fin": "2011-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381066", "@fin": "2011-06-12", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188954", "@fin": "2013-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949669", "@fin": "2013-06-07", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517746", "@fin": "2013-09-21", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978231", "@fin": "2014-05-30", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042782", "@fin": "2015-06-06", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701571", "@fin": "2016-06-13", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701407", "@fin": "2017-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816145", "@fin": "2017-05-05", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596806", "@fin": "2018-06-23", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100266", "@fin": "2019-06-08", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038686905", "@fin": "2020-01-01", "@num": "1414 A", "@etat": "ABROGE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048836986", "@fin": "2024-06-02", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641447", "@fin": "2999-01-01", "@num": "1414 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 3,44 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b et c sont divisées par deux pour les quarts de part.

II. – 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

2. (Périmé)

Pour l'application du premier alinéa :

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

c. La réduction n'est pas applicable si elle est inférieure à 15 euros.

" } }, "LEGIARTI000021642228": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021642228", "URL": "article/LEGI/ARTI/00/00/21/64/22/LEGIARTI000021642228.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 art 77 7.2.7.5 : les présentes dispositions s'appliquent à compter des impositions établies au titre de 2011.

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"MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312083", "@fin": "2006-12-27", "@num": "1414 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312084", "@fin": "2007-08-22", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312085", "@fin": "2008-04-03", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619101", "@fin": "2009-04-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548957", "@fin": "2009-06-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869339", "@fin": "2010-01-01", "@num": "1414 A", "@etat": 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"@fin": "2013-09-21", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978231", "@fin": "2014-05-30", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042782", "@fin": "2015-06-06", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701571", "@fin": "2016-06-13", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701407", "@fin": "2017-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816145", "@fin": "2017-05-05", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596806", "@fin": "2018-06-23", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100266", "@fin": "2019-06-08", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038686905", "@fin": "2020-01-01", "@num": "1414 A", "@etat": "ABROGE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048836986", "@fin": "2024-06-02", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641447", "@fin": "2999-01-01", "@num": "1414 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 3,44 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b et c sont divisées par deux pour les quarts de part.

II. – 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

2. (Périmé)

III. – 1. A compter de 2011, le montant du dégrèvement prévu au I est réduit d'un montant égal au produit de la base nette imposable au profit des communes et de leurs établissements publics de coopération intercommunale par la différence entre le taux global de taxe d'habitation constaté dans la commune au titre de l'année d'imposition et ce même taux global constaté en 2000, multiplié par un coefficient de 1,034.

Pour l'application du premier alinéa :

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

c. La réduction n'est pas applicable si elle est inférieure à 15 euros.

2. Lorsqu'une commune ou un établissement public de coopération intercommunale au profit desquels l'imposition est établie ont supprimé un ou plusieurs des abattements prévus au II de l'article 1411 et en vigueur en 2003 ou en ont réduit un ou plusieurs taux par rapport à ceux en vigueur en 2003, le montant du dégrèvement calculé dans les conditions prévues au II et au 1 du présent III est réduit d'un montant égal à la différence positive entre, d'une part, le montant du dégrèvement ainsi déterminé et, d'autre part, le montant de celui calculé dans les mêmes conditions en tenant compte de la cotisation déterminée en faisant application des taux d'abattement prévus aux 1, 2 et 3 du II de l'article 1411 et en vigueur en 2003 pour le calcul de la part revenant à la commune ou à l'établissement public de coopération intercommunale.

" } }, "LEGIARTI000022202258": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022202258", "URL": "article/LEGI/ARTI/00/00/22/20/22/LEGIARTI000022202258.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 art 77 7.2.7.5 : les présentes dispositions s'appliquent à compter des impositions établies au titre de 2011.

Modifications effectuées en conséquence de l'article 11-III de la loi n° 2000-656 du 13 juillet 2000 et de l'article 18-I [1°] de la loi n° 2009-1673 du 30 décembre 2009.

\n
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I. – Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 3,44 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

a. 5 038 euros pour la première part de quotient familial, majoré de 1 456 euros pour les quatre premières demi-parts et de 2 575 euros pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;

b. 6 046 euros pour la première part de quotient familial, majoré de 1 456 euros pour les deux premières demi-parts et de 2 575 euros pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Martinique, de la Guadeloupe et de la Réunion ;

c. 6 716 euros pour la première part de quotient familial, majoré de 1 119 euros pour les deux premières demi-parts et de 2 684 euros pour chaque demi-part supplémentaire à compter de la troisième, dans le département de la Guyane.

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b et c sont divisées par deux pour les quarts de part.

II. – 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

2. (Périmé)

Pour l'application du premier alinéa :

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

c. La réduction n'est pas applicable si elle est inférieure à 15 euros.

" } }, "LEGIARTI000023381066": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023381066", "URL": "article/LEGI/ARTI/00/00/23/38/10/LEGIARTI000023381066.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 art 77 7.2.7.5 : les présentes dispositions s'appliquent à compter des impositions établies au titre de 2011.

Modifications effectuées en conséquence de l'article 11-III de la loi n° 2000-656 du 13 juillet 2000 et de l'article 18-I [1°] de la loi n° 2009-1673 du 30 décembre 2009.

\n
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I. - Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 3,44 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

\n
\n

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

\n
\n

Les majorations d'abattements mentionnées aux a, b et c sont divisées par deux pour les quarts de part.

\n
\n

II. - 1. Pour l'application du I :

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\n

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

\n
\n

2. (Périmé)

\n
\n

Pour l'application du premier alinéa :

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\n

a. Lorsque les bases nettes imposables au profit de la commune, et de l'établissement public de coopération intercommunale à fiscalité propre sont différentes, la base la moins élevée est retenue. Toutefois, lorsque les abattements départementaux en vigueur en 2010 étaient plus favorables que les abattements de la commune ou de l'établissement public de coopération intercommunale bénéficiaire du transfert de la part départementale de la taxe d'habitation, la base retenue est celle déterminée en fonction des abattements du département en 2010 ;

\n
\n

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

\n
\n

c. La réduction n'est pas applicable si elle est inférieure à 15 euros.

\n
\n

Pour le calcul de la réduction prévue aux deux premiers alinéas, le montant de l'abattement de 2003 tient compte de la correction opérée en 2011 en application du II quater de l'article 1411.

\n
\n

" } }, "LEGIARTI000024188954": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024188954", "URL": "article/LEGI/ARTI/00/00/24/18/89/LEGIARTI000024188954.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 art 77 7.2.7.5 : les présentes dispositions s'appliquent à compter des impositions établies au titre de 2011.

Modifications effectuées en conséquence de l'article 11-III de la loi n° 2000-656 du 13 juillet 2000 et de l'article 2-I [1°] de la loi n° 2010-1657 du 29 décembre 2010.

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I. – Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 3,44 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

a. 5 113 € pour la première part de quotient familial, majoré de 1 478 € pour les quatre premières demi-parts et de 2 614 € pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;

b. 6 137 € pour la première part de quotient familial, majoré de 1 478 € pour les deux premières demi-parts et de 2 614 € pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Martinique, de la Guadeloupe et de la Réunion ;

c. 6 817 € pour la première part de quotient familial, majoré de 1 136 € pour les deux premières demi-parts et de 2 724 € pour chaque demi-part supplémentaire à compter de la troisième, dans le département de la Guyane.

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b et c sont divisées par deux pour les quarts de part.

II. – 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

2. (Périmé)

Pour l'application du premier alinéa :

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

c. La réduction n'est pas applicable si elle est inférieure à 15 €.

2. Lorsqu'une commune ou un établissement public de coopération intercommunale au profit desquels l'imposition est établie ont supprimé un ou plusieurs des abattements prévus au II de l'article 1411 et en vigueur en 2003 ou en ont réduit un ou plusieurs taux par rapport à ceux en vigueur en 2003, le montant du dégrèvement calculé dans les conditions prévues au II et au 1 du présent III est réduit d'un montant égal à la différence positive entre, d'une part, le montant du dégrèvement ainsi déterminé et, d'autre part, le montant de celui calculé dans les mêmes conditions en tenant compte de la cotisation déterminée en faisant application des taux d'abattement prévus aux 1,2 et 3 du II de l'article 1411 et en vigueur en 2003 pour le calcul de la part revenant à la commune ou à l'établissement public de coopération intercommunale.

Pour le calcul de la réduction prévue aux deux premiers alinéas, le montant de l'abattement de 2003 tient compte de la correction opérée en 2011 en application du II quater de l'article 1411.

" } }, "LEGIARTI000026949669": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-06-07", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949669", "URL": "article/LEGI/ARTI/00/00/26/94/96/LEGIARTI000026949669.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 29 décembre 2012, art. 38-II : Ces dispositions s'appliquent aux communes nouvelles recourant à la procédure d'intégration fiscale progressive prévue à l'article 1638 du code général des impôts à compter du 1er janvier 2012.
\n

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I. – Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 3,44 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b et c sont divisées par deux pour les quarts de part.

II. – 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

2. (Périmé)

Pour l'application du premier alinéa :

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

b bis. Lorsque la procédure d'intégration fiscale progressive prévue à l'article 1638 est appliquée, le taux global de taxe d'habitation constaté en 2000 sur le territoire des communes préexistantes est majoré, chaque année, de la différence positive entre le taux communal de taxe d'habitation issu de l'intégration fiscale progressive et le taux communal de taxe d'habitation de l'année précédant celle où la création prend fiscalement effet. Le taux issu de l'intégration fiscale progressive s'entend de celui défini la première année d'intégration, réduit chaque année d'un treizième de la différence mentionnée au deuxième alinéa du I de l'article 1638.

La majoration prévue au premier alinéa du présent b bis s'applique lorsque :

1° La différence positive définie au même premier alinéa résulte de l'homogénéisation des abattements appliqués pour le calcul de la taxe d'habitation ;

2° Le taux communal de taxe d'habitation issu de l'intégration fiscale progressive pour l'année où la création prend fiscalement effet est supérieur au taux moyen pondéré harmonisé de l'ensemble des communes participant à l'opération. Ce taux moyen pondéré harmonisé est égal au rapport entre, d'une part, la somme des produits de taxe d'habitation perçus par les communes participant à l'opération au titre de l'année précédente et, d'autre part, la somme des bases correspondantes après application des abattements harmonisés.

Pour l'application du présent b bis, le taux issu de l'intégration fiscale progressive s'entend du taux déterminé avant prise en compte, le cas échéant, des variations de taux décidées par la commune nouvelle.

c. La réduction n'est pas applicable si elle est inférieure à 15 €.

Pour le calcul de la réduction prévue aux deux premiers alinéas, le montant de l'abattement de 2003 tient compte de la correction opérée en 2011 en application du II quater de l'article 1411.

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Modifications effectuées en conséquence de l'article 2-IV de la loi n° 2012-1509 du 29 décembre 2012.

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"@fin": "2013-09-21", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978231", "@fin": "2014-05-30", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042782", "@fin": "2015-06-06", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701571", "@fin": "2016-06-13", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701407", "@fin": "2017-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816145", "@fin": "2017-05-05", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": 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I. – Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 3,44 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

a. 5 215 € pour la première part de quotient familial, majoré de 1 508 € pour les quatre premières demi-parts et de 2 666 € pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;

b. 6 260 € pour la première part de quotient familial, majoré de 1 508 € pour les deux premières demi-parts et de 2 666 € pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Martinique, de la Guadeloupe et de la Réunion ;

c. 6 953 € pour la première part de quotient familial, majoré de 1 159 € pour les deux premières demi-parts et de 2 778 € pour chaque demi-part supplémentaire à compter de la troisième, dans le département de la Guyane.

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b et c sont divisées par deux pour les quarts de part.

II. – 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

2. (Périmé)

Pour l'application du premier alinéa :

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

La majoration prévue au premier alinéa s'applique lorsque :

1° La différence positive définie au même premier alinéa résulte de l'homogénéisation des abattements appliqués pour le calcul de la taxe d'habitation ;

c. La réduction n'est pas applicable si elle est inférieure à 15 €.

Pour le calcul de la réduction prévue aux deux premiers alinéas, le montant de l'abattement de 2003 tient compte de la correction opérée en 2011 en application du II quater de l'article 1411.

" } }, "LEGIARTI000027978231": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2013-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000027978231", "URL": "article/LEGI/ARTI/00/00/27/97/82/LEGIARTI000027978231.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000028418691", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000027975716", "@num": "16", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000027975718", "@num": "17", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031757403", "@num": "101", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000006311589", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844238", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844214", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442880", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (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": "LEGIARTI000006311877", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041570706", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641199", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622418", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179809", "@fin": "2023-12-31", "#text": "IV : Exonérations et dégrèvements d'office", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000048836988", "@fin": "2999-01-01", "#text": "IV : Exonérations et dégrèvements", "@debut": "2023-12-31" } ] }, "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 organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006312070", "@fin": "1986-07-31", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312071", "@fin": "1987-08-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": 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"@fin": "2013-09-21", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978231", "@fin": "2014-05-30", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042782", "@fin": "2015-06-06", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701571", "@fin": "2016-06-13", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701407", "@fin": "2017-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816145", "@fin": "2017-05-05", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": 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I. – Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 3,44 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b et c sont divisées par deux pour les quarts de part.

II. – 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

2. (Périmé)

A Mayotte, à compter de 2014, le montant du dégrèvement prévu au I est réduit d'un montant égal au produit de la base nette imposable au profit des communes mahoraises et de leurs établissements publics de coopération intercommunale par la différence entre le taux global de taxe d'habitation constaté dans la commune au titre de l'année d'imposition et ce même taux global constaté en 2014.

Pour l'application des deux précédents alinéas :

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

La majoration prévue au premier alinéa s'applique lorsque :

1° La différence positive définie au même premier alinéa résulte de l'homogénéisation des abattements appliqués pour le calcul de la taxe d'habitation ;

c. La réduction n'est pas applicable si elle est inférieure à 15 €.

A Mayotte, lorsqu'une commune ou un établissement public de coopération intercommunale mahorais au profit desquels l'imposition est établie ont supprimé un ou plusieurs des abattements prévus au II de l'article 1411 et en vigueur en 2014 ou en ont réduit un ou plusieurs taux par rapport à ceux en vigueur en 2014, le montant du dégrèvement calculé dans les conditions prévues au II et au 1 du présent III est réduit d'un montant égal à la différence positive entre, d'une part, le montant du dégrèvement ainsi déterminé et, d'autre part, le montant de celui calculé dans les mêmes conditions en tenant compte de la cotisation déterminée en faisant application des taux d'abattement prévus aux 1, 2 et 3 du II de l'article 1411 et en vigueur en 2014 pour le calcul de la part revenant à la commune ou à l'établissement public de coopération intercommunale.

Cette disposition est également applicable lorsque les abattements sont fixés en valeur absolue conformément au 5 du II de l'article 1411. Dans ce cas, les abattements afférents à l'année 2003 ou, à Mayotte, à l'année 2014 sont majorés dans les conditions prévues au deuxième alinéa du IV dudit article.

Pour le calcul de la réduction prévue aux premier et troisième alinéas, le montant de l'abattement de 2003 tient compte de la correction opérée en 2011 en application du II quater de l'article 1411.

" } }, "LEGIARTI000029042782": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029042782", "URL": "article/LEGI/ARTI/00/00/29/04/27/LEGIARTI000029042782.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 2-II de la loi n° 2013-1278 du 29 décembre 2013.

" }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000029737062", "@num": "77", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 77 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029010362", "@num": "1", "#text": "Décret n°2014-549 du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029001181", "@nortexte": "FCPE1407468D", "@numtexte": "2014-549", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000031757403", "@num": "101", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000006311589", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844238", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844214", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442880", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (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": "LEGIARTI000006311877", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041570706", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641199", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622418", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179809", "@fin": "2023-12-31", "#text": "IV : Exonérations et dégrèvements d'office", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000048836988", "@fin": "2999-01-01", "#text": "IV : Exonérations et dégrèvements", "@debut": "2023-12-31" } ] }, "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 organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006312070", "@fin": "1986-07-31", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312071", "@fin": "1987-08-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312072", "@fin": "1989-07-14", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312073", "@fin": "1990-06-15", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312074", "@fin": "1991-06-24", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312075", "@fin": "1992-07-04", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312076", "@fin": "1993-08-18", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312077", "@fin": "1997-04-11", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312078", "@fin": "2000-07-14", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312079", "@fin": "2001-12-29", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312080", "@fin": "2002-12-31", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312081", "@fin": "2005-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312082", "@fin": "2007-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312083", "@fin": "2006-12-27", "@num": "1414 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312084", "@fin": "2007-08-22", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312085", "@fin": "2008-04-03", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619101", "@fin": "2009-04-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548957", "@fin": "2009-06-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869339", "@fin": "2010-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642228", "@fin": "2010-05-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202258", "@fin": "2011-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381066", "@fin": "2011-06-12", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188954", "@fin": "2013-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949669", "@fin": "2013-06-07", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517746", "@fin": "2013-09-21", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978231", "@fin": "2014-05-30", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042782", "@fin": "2015-06-06", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701571", "@fin": "2016-06-13", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701407", "@fin": "2017-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816145", "@fin": "2017-05-05", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596806", "@fin": "2018-06-23", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100266", "@fin": "2019-06-08", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038686905", "@fin": "2020-01-01", "@num": "1414 A", "@etat": "ABROGE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048836986", "@fin": "2024-06-02", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641447", "@fin": "2999-01-01", "@num": "1414 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 3,44 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

a. 5 424 € pour la première part de quotient familial, majoré de 1 568 € pour les quatre premières demi-parts et de 2 773 € pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;

b. 6 510 € pour la première part de quotient familial, majoré de 1 568 € pour les deux premières demi-parts et de 2 773 € pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Martinique, de la Guadeloupe et de la Réunion ;

c. 7 231 € pour la première part de quotient familial, majoré de 1 205 € pour les deux premières demi-parts et de 2 889 € pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Guyane et de Mayotte.

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b et c sont divisées par deux pour les quarts de part.

II. – 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

2. (Périmé)

Pour l'application des deux précédents alinéas :

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

La majoration prévue au premier alinéa s'applique lorsque :

1° La différence positive définie au même premier alinéa résulte de l'homogénéisation des abattements appliqués pour le calcul de la taxe d'habitation ;

c. La réduction n'est pas applicable si elle est inférieure à 15 €.

Cette disposition est également applicable lorsque les abattements sont fixés en valeur absolue conformément au 5 du II de l'article 1411. Dans ce cas, les abattements afférents à l'année 2003 ou, à Mayotte, à l'année 2014 sont majorés dans les conditions prévues au deuxième alinéa du IV dudit article.

" } }, "LEGIARTI000030701571": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-13", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030701571", "URL": "article/LEGI/ARTI/00/00/30/70/15/LEGIARTI000030701571.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 2-II de la loi n° 2014-1654 du 29 décembre 2014.

" }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030675073", "@num": "1", "#text": "DÉCRET n°2015-608 du 3 juin 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030673448", "@nortexte": "FCPE1507720D", "@numtexte": "2015-608", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000031757403", "@num": "101", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000006311589", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844238", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844214", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442880", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (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": "LEGIARTI000006311877", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041570706", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641199", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622418", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179809", "@fin": "2023-12-31", "#text": "IV : Exonérations et dégrèvements d'office", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000048836988", "@fin": "2999-01-01", "#text": "IV : Exonérations et dégrèvements", "@debut": "2023-12-31" } ] }, "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": 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I. – Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 3,44 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

a. 5 451 € pour la première part de quotient familial, majoré de 1 576 € pour les quatre premières demi-parts et de 2 787 € pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;

b. 6 543 € pour la première part de quotient familial, majoré de 1 576 € pour les deux premières demi-parts et de 2 787 € pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Martinique, de la Guadeloupe et de la Réunion ;

c. 7 267 € pour la première part de quotient familial, majoré de 1 211 € pour les deux premières demi-parts et de 2 903 € pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Guyane et de Mayotte.

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b et c sont divisées par deux pour les quarts de part.

II. – 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

2. (Périmé)

Pour l'application des deux précédents alinéas :

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

La majoration prévue au premier alinéa s'applique lorsque :

1° La différence positive définie au même premier alinéa résulte de l'homogénéisation des abattements appliqués pour le calcul de la taxe d'habitation ;

c. La réduction n'est pas applicable si elle est inférieure à 15 €.

Cette disposition est également applicable lorsque les abattements sont fixés en valeur absolue conformément au 5 du II de l'article 1411. Dans ce cas, les abattements afférents à l'année 2003 ou, à Mayotte, à l'année 2014 sont majorés dans les conditions prévues au deuxième alinéa du IV dudit article.

" } }, "LEGIARTI000031734720": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "75", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000031734720", "URL": "article/LEGI/ARTI/00/00/31/73/47/LEGIARTI000031734720.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031843700", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000031844271", "@num": "1390", "#text": "Code général des impôts, CGI. - art. 1390 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844259", "@num": "1391", "#text": "Code général des impôts, CGI. - art. 1391 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844246", "@num": "1391 B", "#text": "Code général des impôts, CGI. - art. 1391 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844276", "@num": "1391 B bis", "#text": "Code général des impôts, CGI. - art. 1391 B bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844238", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844214", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844203", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805345", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844182", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033160366", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES ET BUDGÉTAIRES NON RATTACHÉES", "@debut": "2015-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031734364", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2015-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031734366", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2015-12-31" } ] }, "@cid": "JORFTEXT000031732865", "@nor": "FCPX1519907L", "@num": "2015-1785", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2015-1785 du 29 décembre 2015 de finances pour 2016 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031732865", "@c_titre_court": "LOI n° 2015-1785 du 29 décembre 2015" }, { "@fin": "2999-01-01", "#text": "LOI n° 2015-1785 du 29 décembre 2015 de finances pour 2016 (1)", "@debut": "2015-12-31", "@id_txt": "LEGITEXT000031734359", "@c_titre_court": "LOI n°2015-1785 du 29 décembre 2015" } ], "@date_publi": "2015-12-30", "@date_signature": "2015-12-29", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031734720", "@fin": "2999-01-01", "@num": "75", "@etat": "VIGUEUR", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031732955", "@fin": "2999-01-01", "@num": "75", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I et II.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1390, Art. 1391, Art. 1391 B, Art. 1391 B bis, Art. 1413 bis, Art. 1414, Art. 1414 B, Art. 1417, Art. 1605 bis\n
\n

-Loi
\nArt. 21\n
\n

-Code général des impôts, CGI.

\n
III.-Pour l'application du I bis de l'article 1414 du code général des impôts, l'exonération prévue au I de l'article 28 de la loi n° 2014-891 du 8 août 2014 de finances rectificative pour 2014 est assimilée à l'exonération prévue au 2° du I de l'article 1414 du même code.

IV.-A.-Les 1° à 7° et 9° du I et le III s'appliquent à compter des impositions dues au titre de 2015 aux contribuables qui étaient exonérés, l'année précédant l'année d'imposition, de la taxe foncière sur les propriétés bâties en application des articles 1390 et 1391 du code général des impôts ou de la taxe d'habitation en application du I de l'article 1414 du même code ou du I de l'article 28 de la loi n° 2014-891 du 8 août 2014 de finances rectificative pour 2014.

B.-Pour l'application du I aux impositions dues au titre de 2015, l'exonération est rétablie par voie de dégrèvement.

C.-Le 8° du même I s'applique aux impositions établies à compter de 2017.

" } }, "LEGIARTI000032701407": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2016-06-13" } }, "META_COMMUN": { "ID": "LEGIARTI000032701407", "URL": "article/LEGI/ARTI/00/00/32/70/14/LEGIARTI000032701407.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 2-I-1° de la loi n° 2015-1785 du 29 décembre 2015

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R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179809", "@fin": "2023-12-31", "#text": "IV : Exonérations et dégrèvements d'office", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000048836988", "@fin": "2999-01-01", "#text": "IV : Exonérations et dégrèvements", "@debut": "2023-12-31" } ] }, "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 organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006312070", "@fin": "1986-07-31", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312071", "@fin": "1987-08-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": 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"@fin": "2013-09-21", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978231", "@fin": "2014-05-30", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042782", "@fin": "2015-06-06", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701571", "@fin": "2016-06-13", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701407", "@fin": "2017-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816145", "@fin": "2017-05-05", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596806", "@fin": "2018-06-23", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100266", "@fin": "2019-06-08", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038686905", "@fin": "2020-01-01", "@num": "1414 A", "@etat": "ABROGE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048836986", "@fin": "2024-06-02", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641447", "@fin": "2999-01-01", "@num": "1414 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 3,44 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

a. 5 456 € pour la première part de quotient familial, majoré de 1 578 € pour les quatre premières demi-parts et de 2 790 € pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;

b. 6 550 € pour la première part de quotient familial, majoré de 1 578 € pour les deux premières demi-parts et de 2 790 € pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Martinique, de la Guadeloupe et de la Réunion ;

c. 7 274 € pour la première part de quotient familial, majoré de 1 212 € pour les deux premières demi-parts et de 2 906 € pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Guyane et de Mayotte.

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b et c sont divisées par deux pour les quarts de part.

II. – 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

2. (Périmé)

Pour l'application des deux précédents alinéas :

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

La majoration prévue au premier alinéa s'applique lorsque :

1° La différence positive définie au même premier alinéa résulte de l'homogénéisation des abattements appliqués pour le calcul de la taxe d'habitation ;

c. La réduction n'est pas applicable si elle est inférieure à 15 €.

Cette disposition est également applicable lorsque les abattements sont fixés en valeur absolue conformément au 5 du II de l'article 1411. Dans ce cas, les abattements afférents à l'année 2003 ou, à Mayotte, à l'année 2014 sont majorés dans les conditions prévues au deuxième alinéa du IV dudit article.

" } }, "LEGIARTI000033816145": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-05", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033816145", "URL": "article/LEGI/ARTI/00/00/33/81/61/LEGIARTI000033816145.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 49 de la loi n° 2016-1918 du 29 décembre 2016, les présentes dispositions s'appliquent aux impositions dues au titre de 2017 à 2023.

III.-La perte de recettes pour les collectivités territoriales résultant du I est compensée à due concurrence par la majoration de la dotation globale de fonctionnement et, corrélativement pour l'Etat, par la création d'une taxe additionnelle aux droits mentionnés aux articles 575 et 575 A du code général des impôts.

\n
\n
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I. – Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 3,44 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

d. 7 994 € pour la première part de quotient familial, majoré de 1 332 € pour les deux premières demi-parts et de 3 194 € pour chaque demi-part supplémentaire à compter de la troisième, dans le département de Mayotte.

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b, c et d sont divisées par deux pour les quarts de part.

II. – 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

2. (Périmé)

Pour l'application des deux précédents alinéas :

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

La majoration prévue au premier alinéa s'applique lorsque :

1° La différence positive définie au même premier alinéa résulte de l'homogénéisation des abattements appliqués pour le calcul de la taxe d'habitation ;

c. La réduction n'est pas applicable si elle est inférieure à 15 €.

Cette disposition est également applicable lorsque les abattements sont fixés en valeur absolue conformément au 5 du II de l'article 1411. Dans ce cas, les abattements afférents à l'année 2003 ou, à Mayotte, à l'année 2014 sont majorés dans les conditions prévues au deuxième alinéa du IV dudit article.

" } }, "LEGIARTI000034596806": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-06-23", "DATE_DEBUT": "2017-05-05" } }, "META_COMMUN": { "ID": "LEGIARTI000034596806", "URL": "article/LEGI/ARTI/00/00/34/59/68/LEGIARTI000034596806.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\nModifications effectuées en conséquence de l’article 2-I-2° \nde la loi n° 2016-1917 du 29 décembre 2016.\n

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I. – Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 3,44 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

a. 5 461 € pour la première part de quotient familial, majoré de 1 580 € pour les quatre premières demi-parts et de 2 793 € pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;

b. 6 557 € pour la première part de quotient familial, majoré de 1 580 € pour les deux premières demi-parts et de 2 793 € pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Martinique, de la Guadeloupe et de la Réunion ;

c. 7 281 € pour la première part de quotient familial, majoré de 1 213 € pour les deux premières demi-parts et de 2 909 € pour chaque demi-part supplémentaire à compter de la troisième, dans le département de la Guyane.

d. 8 002 € pour la première part de quotient familial, majoré de 1 333 € pour les deux premières demi-parts et de 3 197 € pour chaque demi-part supplémentaire à compter de la troisième, dans le département de Mayotte.

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b, c et d sont divisées par deux pour les quarts de part.

II. – 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

2. (Périmé)

Pour l'application des deux précédents alinéas :

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

La majoration prévue au premier alinéa s'applique lorsque :

1° La différence positive définie au même premier alinéa résulte de l'homogénéisation des abattements appliqués pour le calcul de la taxe d'habitation ;

c. La réduction n'est pas applicable si elle est inférieure à 15 €.

Cette disposition est également applicable lorsque les abattements sont fixés en valeur absolue conformément au 5 du II de l'article 1411. Dans ce cas, les abattements afférents à l'année 2003 ou, à Mayotte, à l'année 2014 sont majorés dans les conditions prévues au deuxième alinéa du IV dudit article.

" } }, "LEGIARTI000037100266": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "2018-06-23" } }, "META_COMMUN": { "ID": "LEGIARTI000037100266", "URL": "article/LEGI/ARTI/00/00/37/10/02/LEGIARTI000037100266.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 2-2° a de la loi n° 2017-1837 du 30 décembre 2017.

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I. – Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 3,44 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

a. 5 516 € pour la première part de quotient familial, majoré de 1 596 € pour les quatre premières demi-parts et de 2 821 € pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;

b. 6 623 € pour la première part de quotient familial, majoré de 1 596 € pour les deux premières demi-parts et de 2 821 € pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Martinique, de la Guadeloupe et de la Réunion ;

c. 7 354 € pour la première part de quotient familial, majoré de 1 225 € pour les deux premières demi-parts et de 2 938 € pour chaque demi-part supplémentaire à compter de la troisième, dans le département de la Guyane.

d. 8 082 € pour la première part de quotient familial, majoré de 1 346 € pour les deux premières demi-parts et de 3 229 € pour chaque demi-part supplémentaire à compter de la troisième, dans le département de Mayotte.

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b, c et d sont divisées par deux pour les quarts de part.

II. – 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

2. (Périmé)

Pour l'application des deux précédents alinéas :

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

La majoration prévue au premier alinéa s'applique lorsque :

1° La différence positive définie au même premier alinéa résulte de l'homogénéisation des abattements appliqués pour le calcul de la taxe d'habitation ;

c. La réduction n'est pas applicable si elle est inférieure à 15 €.

Cette disposition est également applicable lorsque les abattements sont fixés en valeur absolue conformément au 5 du II de l'article 1411. Dans ce cas, les abattements afférents à l'année 2003 ou, à Mayotte, à l'année 2014 sont majorés dans les conditions prévues au deuxième alinéa du IV dudit article.

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Modifications effectuées en conséquence de l’article 2-I-2° a de la loi n° 2018-1317 du 28 décembre 2018.

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I. – Les contribuables autres que ceux mentionnés à l'article 1414, dont le montant des revenus de l'année précédente n'excède pas la limite prévue au II de l'article 1417, sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 3,44 % de leur revenu au sens du IV de l'article 1417 diminué d'un abattement fixé à :

a. 5 604 € pour la première part de quotient familial, majoré de 1 622 € pour les quatre premières demi-parts et de 2 866 € pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;

b. 6 729 € pour la première part de quotient familial, majoré de 1 622 € pour les deux premières demi-parts et de 2 866 € pour chaque demi-part supplémentaire à compter de la troisième, dans les départements de la Martinique, de la Guadeloupe et de la Réunion ;

c. 7 472 € pour la première part de quotient familial, majoré de 1 245 € pour les deux premières demi-parts et de 2 985 € pour chaque demi-part supplémentaire à compter de la troisième, dans le département de la Guyane.

d. 8 211 € pour la première part de quotient familial, majoré de 1 368 € pour les deux premières demi-parts et de 3 281 € pour chaque demi-part supplémentaire à compter de la troisième, dans le département de Mayotte.

Ces montants d'abattements sont, chaque année, indexés comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations d'abattements mentionnées aux a, b, c et d sont divisées par deux pour les quarts de part.

II. – 1. Pour l'application du I :

a. Le revenu s'entend du revenu du foyer fiscal du contribuable au nom duquel la taxe est établie ;

2. (Périmé)

Pour l'application des deux précédents alinéas :

b. Le taux global de taxe d'habitation comprend le taux des taxes spéciales d'équipement additionnelles à la taxe d'habitation ;

La majoration prévue au premier alinéa s'applique lorsque :

1° La différence positive définie au même premier alinéa résulte de l'homogénéisation des abattements appliqués pour le calcul de la taxe d'habitation ;

c. La réduction n'est pas applicable si elle est inférieure à 15 €.

Cette disposition est également applicable lorsque les abattements sont fixés en valeur absolue conformément au 5 du II de l'article 1411. Dans ce cas, les abattements afférents à l'année 2003 ou, à Mayotte, à l'année 2014 sont majorés dans les conditions prévues au deuxième alinéa du IV dudit article.

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Sur réclamation présentée dans le délai prévu à l'article R. 196-2 du livre des procédures fiscales et dans les formes prévues au même code, les personnes domiciliées hors de France bénéficient d'un dégrèvement de la taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale pour le logement qui constituait leur résidence principale à la date du transfert de leur domicile fiscal hors de France, au titre de l'année de leur retour en France, faisant suite à un appel à quitter la zone où était établie leur résidence ou à une opération de retour collectif décidé par le ministre des affaires étrangères ou le chef de la mission diplomatique.

La liste des appels et opérations concernés est fixée chaque année par arrêté conjoint du ministre des affaires étrangères et du ministre chargé du budget.

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Article 1413 bis AUTONOME MODIFIE, en vigueur du 01/01/2016 au 01/01/2018 (Code général des impôts)