{ "article": { "LEGIARTI000036442168": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1413 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036442168", "URL": "article/LEGI/ARTI/00/00/36/44/21/LEGIARTI000036442168.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions des 1 et 2 du B du IX de l'article 31 de la loi n° 2017-1837 du 30 décembre 2017, les dispositions de l'article 1413 bis résultant des dispositions du 20° du B du I du même article 31 s'appliquent au titre de l'impôt sur la fortune immobilière dû à compter du 1er janvier 2018. Les dispositions modifiées par ledit B de l'article 31 précité continuent de s'appliquer, dans leur rédaction en vigueur au 31 décembre 2017, à l'impôt de solidarité sur la fortune dû jusqu'au titre de l'année 2017 incluse.

Aux termes du 3 du III de l'article 5 de la même loi, les dispositions de l'article 1413 bis résultant du b du 2° du I dudit article 5 s'appliquent à compter des impositions établies au titre de 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041465346", "@num": "5", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000042908862", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042908862", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@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" } ] }, "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 C ne sont pas applicables aux contribuables passibles de l'impôt sur la fortune immobilière au titre de l'année précédant celle de l'imposition à la taxe d'habitation.

" } }, "LEGIARTI000006311604": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-01-11", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311604", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311604.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1390", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1411 IV", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1435", "@sens": "source", "@typelien": "CITATION" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "JORFTEXT000000320878", "#text": "LOI 67-1114 1967-12-21 ART. 17 III", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. L2334-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052963", "@num": "R2563-4-1", "#text": "Code général des collectivités territoriales - art. R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162871", "@fin": "1982-01-01", "#text": "TAXE D'HABITATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147170", "@fin": "1989-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133881", "@fin": "1989-01-01", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114500", "@fin": "1989-01-01", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE DIVERS ORGANISMES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": 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"@id": "LEGIARTI000006311612", "@fin": "1997-04-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311613", "@fin": "1999-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311614", "@fin": "2000-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311615", "@fin": "2001-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311616", "@fin": "2002-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311617", "@fin": "2003-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311618", "@fin": "2008-04-03", "@num": "1414", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619106", "@fin": "2009-06-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869344", "@fin": "2010-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664553", "@fin": "2016-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031844214", "@fin": "2020-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036442554", "@fin": "2021-01-01", "@num": "1414", "@etat": "MODIFIE", 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I. – Sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale lorsqu'ils occupent cette habitation dans les conditions prévues à l'article 1390 :

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

2° les contribuables âgés de plus de 75 ans qui ne sont pas passibles de l'impôt sur le revenu au titre des revenus de l'année précédente;

Les organismes débiteurs de l'allocation supplémentaire du fonds national de solidarité sont tenus de fournir à l'administration des impôts, avant le 31 janvier de chaque année, la liste des personnes auxquelles l'allocation a été attribuée ou supprimée au cours de l'année précédente.

II. – Les contribuables âgés de plus de 65 ans et de moins de 75 ans qui ne sont pas passibles de l'impôt sur le revenu sont dégrevés de la taxe d'habitation afférente à leur habitation principale, à concurrence du montant de l'imposition calculée, pour l'année considérée, sur une valeur locative égale au tiers de la valeur locative moyenne des habitations de la commune.

Ce dégrèvement est subordonné à la condition que :

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

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

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

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

\n
" } }, "LEGIARTI000006311605": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-06-29", "DATE_DEBUT": "1980-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311605", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311605.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1390", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1411 II 4", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1435", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1657 1 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L98", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "JORFTEXT000000320878", "#text": "LOI 67-1114 1967-12-21 ART. 17 III FINANCES POUR 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "LEGIARTI000006338601", "@num": "22", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 22 () JORF 11 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006273359", "@num": "4", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 4 (P) JORF 31 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. L2334-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052963", "@num": "R2563-4-1", "#text": "Code général des collectivités territoriales - art. R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162887", "@fin": "1989-07-14", "#text": "TAXE D'HABITATION.", "@debut": "1980-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147182", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133886", "@fin": "1989-07-14", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114501", "@fin": "1989-07-14", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049165079", "@fin": "1979-07-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311604", "@fin": "1980-01-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311605", "@fin": "1982-06-29", "@num": "1414", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311606", "@fin": "1988-07-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311607", "@fin": "1991-06-24", "@num": "1414", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311608", "@fin": "1991-12-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311609", "@fin": "1992-07-04", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311610", "@fin": "1994-09-02", "@num": "1414", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311611", "@fin": "1995-10-27", "@num": "1414", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311612", "@fin": "1997-04-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311613", "@fin": "1999-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311614", "@fin": "2000-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311615", "@fin": "2001-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311616", "@fin": "2002-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311617", "@fin": "2003-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311618", "@fin": "2008-04-03", "@num": "1414", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619106", "@fin": "2009-06-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869344", "@fin": "2010-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664553", "@fin": "2016-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031844214", "@fin": "2020-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036442554", "@fin": "2021-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465180", "@fin": "2021-06-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662291", "@fin": "2022-05-07", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765184", "@fin": "2022-08-18", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196039", "@fin": "2023-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041558535", "@fin": "2999-01-01", "@num": "1414", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

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

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

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

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

Ce dégrèvement est subordonné à la double condition que :

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

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

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

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

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

" } }, "LEGIARTI000006311606": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-07-12", "DATE_DEBUT": "1982-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006311606", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311606.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414AAXXXXXAC" } }, "NOTA": { "CONTENU": "
NOTA : Les contribuables qui avaient bénéficié en 1967 de l'exonération de la contribution mobilière au titre des dispositions de l'article 1435 du code général des impôts (édition au 15 juin 1966) continuent d'être exonérés de la taxe d'habitation dans les mêmes conditions en application de l'article 17-III de la loi n° 67-1114 du 21 décembre 1967.
\n
(1) Voir livre des procédures fiscales, art. L98.
\n
(2) Cette disposition s'applique à compter de 1982.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1390", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1657 1 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L98", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "JORFTEXT000000320878", "#text": "LOI 67-1114 1967-12-21 ART. 17 III", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "LEGIARTI000006273922", "@num": "1", "#text": "Loi n°82-540 du 28 juin 1982 - art. 1 (V) JORF 29 JUIN 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691740", "@numtexte": "82-540", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-06-28" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. L2334-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052963", "@num": "R2563-4-1", "#text": "Code général des collectivités territoriales - art. R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162887", "@fin": "1989-07-14", "#text": "TAXE D'HABITATION.", "@debut": "1980-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147182", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133886", "@fin": "1989-07-14", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114501", "@fin": "1989-07-14", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049165079", "@fin": "1979-07-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311604", "@fin": "1980-01-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311605", "@fin": "1982-06-29", "@num": "1414", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311606", "@fin": "1988-07-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311607", "@fin": "1991-06-24", "@num": "1414", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311608", "@fin": "1991-12-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311609", "@fin": "1992-07-04", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311610", "@fin": "1994-09-02", "@num": "1414", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311611", "@fin": "1995-10-27", "@num": "1414", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311612", "@fin": "1997-04-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311613", "@fin": "1999-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311614", "@fin": "2000-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311615", "@fin": "2001-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311616", "@fin": "2002-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311617", "@fin": "2003-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311618", "@fin": "2008-04-03", "@num": "1414", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619106", "@fin": "2009-06-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869344", "@fin": "2010-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664553", "@fin": "2016-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031844214", "@fin": "2020-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036442554", "@fin": "2021-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465180", "@fin": "2021-06-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662291", "@fin": "2022-05-07", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765184", "@fin": "2022-08-18", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196039", "@fin": "2023-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041558535", "@fin": "2999-01-01", "@num": "1414", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

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

2° les contribuables âgés de plus de 60 ans ainsi que les veuves et veufs, qui ne sont pas passibles de l'impôt sur le revenu au titre de l'année précédente ou dont la cotisation d'impôt sur le revenu n'est pas mise en recouvrement en application de l'article 1657-1 bis et qui ne sont pas passibles de l'impôt sur les grandes fortunes (IGF) ;

II. – (Abrogé)

" } }, "LEGIARTI000006311607": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006311607", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311607.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414AAXXXXXAD" } }, "NOTA": { "CONTENU": "
(1) Voir livre des procédures fiscales, art. L98.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1390", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1657 1 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L98", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "JORFTEXT000000320878", "#text": "LOI 67-1114 1967-12-21 ART. 17 III", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@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": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. L2334-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052963", "@num": "R2563-4-1", "#text": "Code général des collectivités territoriales - art. R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. 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I. – Sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale lorsqu'ils occupent cette habitation dans les conditions prévues à l'article 1390 :

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

II. – (Abrogé)

\n
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I. – Sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale lorsqu'ils occupent cette habitation dans les conditions prévues à l'article 1390 :

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

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

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

4° les bénéficiaires du revenu minimum d'insertion (2).

II. – (Abrogé)

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

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

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

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"LIEN_ART": { "@id": "LEGIARTI000006311617", "@fin": "2003-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311618", "@fin": "2008-04-03", "@num": "1414", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619106", "@fin": "2009-06-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869344", "@fin": "2010-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664553", "@fin": "2016-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031844214", "@fin": "2020-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036442554", "@fin": "2021-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465180", "@fin": "2021-06-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662291", "@fin": "2022-05-07", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765184", "@fin": "2022-08-18", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196039", "@fin": "2023-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041558535", "@fin": "2999-01-01", "@num": "1414", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sont, à compter de 1992, exonérés de la taxe d'habitation afférente à leur habitation principale lorsqu'ils occupent cette habitation dans les conditions prévues à l'article 1390 (1):

1° les titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 (2) ;

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

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

4° (Abrogé).

II. – (Abrogé)

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

(1) Loi 91-1322 1991-12-31 art. 21 II Finances pour 1992 (2) Voir livre des procédures fiscales, art. L98.

\n
" } }, "LEGIARTI000006311610": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006311610", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311610.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1390, 1417", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000692223", "#text": "Loi 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "JORFARTI000002072711", "@num": "17", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 17, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000356342", "#text": "Loi 91-1322 1991-12-30 art. 21 Finances pour 1992 JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. L2334-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052963", "@num": "R2563-4-1", "#text": "Code général des collectivités territoriales - art. R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315815", "@num": "L98", "#text": "Livre des procédures fiscales - art. L98 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Loi 91-1322 1991-12-31 art. 21 II Finances pour 1992", "@sens": "source", "@typelien": "SPEC_APPLI" } ] }, "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": "LEGIARTI000049165079", "@fin": "1979-07-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311604", "@fin": "1980-01-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311605", "@fin": "1982-06-29", "@num": "1414", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311606", "@fin": "1988-07-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311607", "@fin": "1991-06-24", "@num": "1414", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311608", "@fin": "1991-12-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311609", "@fin": "1992-07-04", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311610", "@fin": "1994-09-02", "@num": "1414", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311611", "@fin": "1995-10-27", "@num": "1414", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311612", "@fin": "1997-04-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311613", "@fin": "1999-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311614", "@fin": "2000-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311615", "@fin": "2001-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311616", "@fin": "2002-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311617", "@fin": "2003-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311618", "@fin": "2008-04-03", "@num": "1414", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619106", "@fin": "2009-06-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869344", "@fin": "2010-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664553", "@fin": "2016-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031844214", "@fin": "2020-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036442554", "@fin": "2021-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465180", "@fin": "2021-06-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662291", "@fin": "2022-05-07", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765184", "@fin": "2022-08-18", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196039", "@fin": "2023-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041558535", "@fin": "2999-01-01", "@num": "1414", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

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

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

4° (Abrogé).

II. – (Abrogé)

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

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

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

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

4° (Abrogé).

II. – (Abrogé)

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

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

(2) Modification de la loi 93-1353.

\n
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"@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

1° les titulaires de l'allocation supplémentaire ((mentionnée à l'article L815-2 ou à l'article L815-3 du code de la sécurité sociale )) (1) ;

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

4° (Abrogé).

II. – (Abrogé)

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

(1) Modification.

\n
" } }, "LEGIARTI000006311613": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006311613", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311613.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414AAXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1998-02-25 6D-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1996-10-31 6D-4-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000320878", "#text": "Loi 67-1114 1967-12-21 art. 17 Finances pour 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006319650", "@num": "8", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 8 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "#text": "CGI 1390, 1417", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "#text": "Réponse ministérielle 1996-10-03 6D-3-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. 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R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1998-06-05 6D-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745114", "@num": "L815-2", "#text": "Code de la sécurité sociale. - art. L815-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745123", "@num": "L815-3", "#text": "Code de la sécurité sociale. - art. L815-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" } ] }, "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 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I. – Sont exonérés de la taxe d'habitation afférente à leur habitation principale lorsqu'ils occupent cette habitation dans les conditions prévues à l'article 1390 :

1° les titulaires de l'allocation supplémentaire mentionnée à l'article L815-2 ou à l'article L815-3 du code de la sécurité sociale (1) ;

2° les contribuables âgés de plus de 60 ans ainsi que les veuves et veufs ((dont le montant des revenus de l'année précédente n'excède pas la limite prévue à l'article 1417)) (M) ;

3° les contribuables atteints d'une infirmité ou d'une invalidité les empêchant de subvenir par leur travail aux nécessités de l'existence ((lorsque le montant de leurs revenus de l'année précédente n'excède pas la limite prévue à l'article 1417)) (M) ;

4° (Abrogé).

II. – (Abrogé)

(1)

(M) Modification de la loi 96-1181.

" } }, "LEGIARTI000006311614": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311614", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311614.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414AAXXXXXAK" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1998-02-25 6D-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "CGI 1390, 1417, 92 L", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1996-10-31 6D-4-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-06-05 6D-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-06-12 6D-2-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-06-24 6D-3-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "JORFTEXT000000320878", "#text": "Loi 67-1114 1967-12-21 art. 17 Finances pour 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000159413", "#text": "Loi 90-449 1990-05-31 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000159413", "@nortexte": "EQUX8900132L", "@numtexte": "90-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-05-31" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000206894", "#text": "Loi 98-657 1998-07-29 art. 42 I, II, III JORF 31 juillet 1998 en vigueur le 1er janvier 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "LEGIARTI000006657935", "@num": "42", "#text": "Loi n°98-657 du 29 juillet 1998 - art. 42 () JORF 31 juillet 1998 en vigueur le 1er janvier 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "#text": "Réponse ministérielle 1996-10-03 6D-3-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. 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I. – Sont exonérés de la taxe d'habitation afférente à leur habitation principale lorsqu'ils occupent cette habitation dans les conditions prévues à l'article 1390 :

1° les titulaires de l'allocation supplémentaire mentionnée à l'article L815-2 ou à l'article L815-3 du code de la sécurité sociale ;

2° les contribuables âgés de plus de 60 ans ainsi que les veuves et veufs dont le montant des revenus de l'année précédente n'excède pas la limite prévue à l'article 1417 ;

3° les contribuables atteints d'une infirmité ou d'une invalidité les empêchant de subvenir par leur travail aux nécessités de l'existence lorsque le montant de leurs revenus de l'année précédente n'excède pas la limite prévue à l'article 1417 ;

4° (Abrogé).

II. – ((Sont dégrevés d'office :

((1° Les gestionnaires de foyers de jeunes travailleurs, de foyers de travailleurs migrants et des logements-foyers dénommés résidences sociales, à raison des logements situés dans ces foyers ;

((2° Les organismes ne se livrant pas à une exploitation ou à des opérations de caractère lucratif, lorsqu'ils sont agréés dans les conditions prévues à l'article 92 L. par le représentant de l'Etat dans le département ou lorsqu'ils ont conclu une convention avec l'Etat conformément à l'article L. 851-1 du code de la sécurité sociale, à raison des logements qu'ils louent en vue de leur sous-location ou de leur attribution à titre temporaire aux personnes défavorisées mentionnées à l'article 1er de la loi n° 90-449 du 31 mai 1990 visant à la mise en œuvre du droit au logement)) (M).

((Les obligations déclaratives à la charge des personnes ou organismes entrant dans le champ d'application du premier alinéa sont fixées par décret)) (M).

(M) Modification.

" } }, "LEGIARTI000006311615": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311615", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311615.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414AAXXXXXAL" } }, "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 1390, 1417, 92 L", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. 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I. – Sont exonérés de la taxe d'habitation afférente à leur habitation principale lorsqu'ils occupent cette habitation dans les conditions prévues à l'article 1390 :

1° les titulaires de l'allocation supplémentaire mentionnée à l'article L815-2 ou à l'article L815-3 du code de la sécurité sociale ;

2° les contribuables âgés de plus de 60 ans ainsi que les veuves et veufs dont le montant des revenus de l'année précédente n'excède pas la limite prévue à l'article 1417 ;

4° (Abrogé).

II. – Sont dégrevés d'office :

1° Les gestionnaires de foyers de jeunes travailleurs, de foyers de travailleurs migrants et des logements-foyers dénommés résidences sociales, à raison des logements situés dans ces foyers ;

2° Les organismes ne se livrant pas à une exploitation ou à des opérations de caractère lucratif, lorsqu'ils sont agréés dans les conditions prévues à l'article 92 L. par le représentant de l'Etat dans le département ou lorsqu'ils ont conclu une convention avec l'Etat conformément à l'article L. 851-1 du code de la sécurité sociale, à raison des logements qu'ils louent en vue de leur sous-location ou de leur attribution à titre temporaire aux personnes défavorisées mentionnées à l'article 1er de la loi n° 90-449 du 31 mai 1990 visant à la mise en œuvre du droit au logement.

Les obligations déclaratives à la charge des personnes ou organismes entrant dans le champ d'application du premier alinéa sont fixées par décret.

Les dispositions du premier alinéa sont maintenues au titre de l'année suivant celle au cours de laquelle le redevable cesse d'être bénéficiaire du revenu minimum d'insertion (1).

(1) Ces dispositions sont applicables pour les impositions établies au titre de l'année 2000 et des années suivantes.

" } }, "LEGIARTI000006311616": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311616", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311616.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414AAXXXXXAM" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1390, 1417, 92 L", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000320878", "#text": "Loi 67-1114 1967-12-21 art. 17 Finances pour 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000159413", "#text": "Loi 90-449 1990-05-31 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000159413", "@nortexte": "EQUX8900132L", "@numtexte": "90-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-05-31" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006821133", "@num": "140", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 140 () JORF 14 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGIARTI000006821065", "@num": "84", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 84 () JORF 14 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. L2334-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052963", "@num": "R2563-4-1", "#text": "Code général des collectivités territoriales - art. R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745114", "@num": "L815-2", "#text": "Code de la sécurité sociale. - art. L815-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745123", "@num": "L815-3", "#text": "Code de la sécurité sociale. - art. L815-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745319", "@num": "L851-1", "#text": "Code de la sécurité sociale. - art. 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I. – Sont exonérés de la taxe d'habitation afférente à leur habitation principale lorsqu'ils occupent cette habitation dans les conditions prévues à l'article 1390 :

1° les titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale ;

2° les contribuables âgés de plus de 60 ans ainsi que les veuves et veufs dont le montant des revenus de l'année précédente n'excède pas la limite prévue à l'article 1417 ;

4° (Abrogé).

II. – Sont dégrevés d'office :

1° Les gestionnaires de foyers de jeunes travailleurs, de foyers de travailleurs migrants et des logements-foyers dénommés résidences sociales, à raison des logements situés dans ces foyers ;

2° Les organismes ne se livrant pas à une exploitation ou à des opérations de caractère lucratif, lorsqu'ils sont agréés dans les conditions prévues à l'article 92 L par le représentant de l'Etat dans le département ou lorsqu'ils ont conclu une convention avec l'Etat conformément à l'article L. 851-1 du code de la sécurité sociale, à raison des logements qu'ils louent en vue de leur sous-location ou de leur attribution à titre temporaire aux personnes défavorisées mentionnées à l'article 1er de la loi n° 90-449 du 31 mai 1990 modifiée visant à la mise en œuvre du droit au logement.

Les obligations déclaratives à la charge des personnes ou organismes entrant dans le champ d'application du premier alinéa sont fixées par décret.

Les dispositions du premier alinéa sont maintenues au titre de l'année suivant celle au cours de laquelle le redevable cesse d'être bénéficiaire du revenu minimum d'insertion (1).

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

(1) Ces dispositions sont applicables pour les impositions établies au titre de l'année 2000 et des années suivantes.

" } }, "LEGIARTI000006311617": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311617", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311617.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414AAXXXXXAN" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1390, 1417, 92 L", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000320878", "#text": "Loi 67-1114 1967-12-21 art. 17 Finances pour 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000159413", "#text": "Loi 90-449 1990-05-31 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000159413", "@nortexte": "EQUX8900132L", "@numtexte": "90-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-05-31" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212781", "@num": "4", "#text": "Décret n°2002-923 du 6 juin 2002 - art. 4 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. L2334-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052963", "@num": "R2563-4-1", "#text": "Code général des collectivités territoriales - art. R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745114", "@num": "L815-2", "#text": "Code de la sécurité sociale. - art. L815-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745123", "@num": "L815-3", "#text": "Code de la sécurité sociale. - art. L815-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745319", "@num": "L851-1", "#text": "Code de la sécurité sociale. - art. L851-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000049165079", "@fin": "1979-07-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311604", "@fin": "1980-01-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311605", "@fin": "1982-06-29", "@num": "1414", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311606", "@fin": "1988-07-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311607", "@fin": "1991-06-24", "@num": "1414", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311608", "@fin": "1991-12-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311609", "@fin": "1992-07-04", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311610", "@fin": "1994-09-02", "@num": "1414", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311611", "@fin": "1995-10-27", "@num": "1414", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311612", "@fin": "1997-04-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311613", "@fin": "1999-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311614", "@fin": "2000-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311615", "@fin": "2001-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311616", "@fin": "2002-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311617", "@fin": "2003-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311618", "@fin": "2008-04-03", "@num": "1414", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619106", "@fin": "2009-06-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869344", "@fin": "2010-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664553", "@fin": "2016-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031844214", "@fin": "2020-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036442554", "@fin": "2021-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465180", "@fin": "2021-06-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662291", "@fin": "2022-05-07", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765184", "@fin": "2022-08-18", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196039", "@fin": "2023-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041558535", "@fin": "2999-01-01", "@num": "1414", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

1° les titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale ;

2° les contribuables âgés de plus de 60 ans ainsi que les veuves et veufs dont le montant des revenus de l'année précédente n'excède pas la limite prévue à l'article 1417 ;

4° (Abrogé).

II. – Sont dégrevés d'office :

1° Les gestionnaires de foyers de jeunes travailleurs, de foyers de travailleurs migrants et des logements-foyers dénommés résidences sociales, à raison des logements situés dans ces foyers ;

Les obligations déclaratives à la charge des personnes ou organismes entrant dans le champ d'application des premier à troisième alinéas sont fixées par décret.

Les dispositions du premier alinéa sont maintenues au titre de l'année suivant celle au cours de laquelle le redevable cesse d'être bénéficiaire du revenu minimum d'insertion (1).

(1) Ces dispositions sont applicables pour les impositions établies au titre de l'année 2000 et des années suivantes.

\n
" } }, "LEGIARTI000006311618": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311618", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311618.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414AAXXXXXAO" } }, "NOTA": { "CONTENU": "
(1) Voir l'article L98 du livre des procédures fiscales.
\n
(2) Ces dispositions s'appliquent à compter du 1er janvier 1998.
\n
Voir les articles 322 et 322 bis de l'annexe III.
\n
(3) Ces dispositions sont applicables pour les impositions établies au titre de l'année 2000 et suivantes.
" }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2003-02-20 6D-1-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006321604", "@num": "33", "#text": "Loi - art. 33 (V) JORF 31 décembre 2002 en vigueur le 1er janvier 2003", "@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. 33 III", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. L2334-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052963", "@num": "R2563-4-1", "#text": "Code général des collectivités territoriales - art. R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. 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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": 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"2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041558535", "@fin": "2999-01-01", "@num": "1414", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

1° les titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale (1) ;

1° bis Les titulaires de l'allocation aux adultes handicapés mentionnée aux articles L. 821-1 et suivants du code de la sécurité sociale, lorsque le montant de leurs revenus de l'année précédente n'excède pas la limite prévue au I de l'article 1417 ;

2° les contribuables âgés de plus de 60 ans ainsi que les veuves et veufs dont le montant des revenus de l'année précédente n'excède pas la limite prévue à l'article 1417 ;

4° (Abrogé).

II. – Sont dégrevés d'office :

1° Les gestionnaires de foyers de jeunes travailleurs, de foyers de travailleurs migrants et des logements-foyers dénommés résidences sociales, à raison des logements situés dans ces foyers ;

Les obligations déclaratives à la charge des personnes ou organismes entrant dans le champ d'application des premier à troisième alinéas sont fixées par décret (2).

Les dispositions du premier alinéa sont maintenues au titre de l'année suivant celle au cours de laquelle le redevable cesse d'être bénéficiaire du revenu minimum d'insertion (3).

" } }, "LEGIARTI000018619106": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-06-01", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018619106", "URL": "article/LEGI/ARTI/00/00/18/61/91/LEGIARTI000018619106.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er, 2 et 3-III de l'ordonnance n° 2004-605 du 24 juin 2004.

" }, "LIENS": { "LIEN": [ { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "JORFTEXT000000320878", "#text": "Loi n° 67-1114 du 21 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "LEGIARTI000006351259", "@num": "1", "#text": "Loi n° 90-449 du 31 mai 1990 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000159413", "@nortexte": "EQUX8900132L", "@numtexte": "90-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-05-31" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. L2334-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052963", "@num": "R2563-4-1", "#text": "Code général des collectivités territoriales - art. R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306023", "@num": "1390", "#text": "Code général des impôts, CGI. - art. 1390", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744829", "@num": "L815-1", "#text": "Code de la sécurité sociale. - art. L815-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745340", "@num": "L815-24", "#text": "Code de la sécurité sociale. - art. 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L821-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@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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"2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041558535", "@fin": "2999-01-01", "@num": "1414", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

1° Les titulaires de l'allocation de solidarité aux personnes âgées mentionnée à l'article L. 815-1 du code de la sécurité sociale ou de l'allocation supplémentaire d'invalidité mentionnée à l'article L. 815-24 du même code ;

2° les contribuables âgés de plus de 60 ans ainsi que les veuves et veufs dont le montant des revenus de l'année précédente n'excède pas la limite prévue à l'article 1417 ;

4° (Abrogé).

II. – Sont dégrevés d'office :

1° Les gestionnaires de foyers de jeunes travailleurs, de foyers de travailleurs migrants et des logements-foyers dénommés résidences sociales, à raison des logements situés dans ces foyers ;

Les obligations déclaratives à la charge des personnes ou organismes entrant dans le champ d'application des premier à troisième alinéas sont fixées par décret.

Les dispositions du premier alinéa sont maintenues au titre de l'année suivant celle au cours de laquelle le redevable cesse d'être bénéficiaire du revenu minimum d'insertion.

" } }, "LEGIARTI000019869344": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019869344", "URL": "article/LEGI/ARTI/00/00/19/86/93/LEGIARTI000019869344.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er, 2 et 3-III de l'ordonnance n° 2004-605 du 24 juin 2004.

" }, "LIENS": { "LIEN": [ { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "JORFTEXT000000320878", "#text": "Loi n° 67-1114 du 21 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "LEGIARTI000006351259", "@num": "1", "#text": "Loi n° 90-449 du 31 mai 1990 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000159413", "@nortexte": "EQUX8900132L", "@numtexte": "90-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-05-31" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000019861544", "@num": "12", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. 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"2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041558535", "@fin": "2999-01-01", "@num": "1414", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

2° les contribuables âgés de plus de 60 ans ainsi que les veuves et veufs dont le montant des revenus de l'année précédente n'excède pas la limite prévue à l'article 1417 ;

4° (Abrogé).

II. – Sont dégrevés d'office :

1° Les gestionnaires de foyers de jeunes travailleurs, de foyers de travailleurs migrants et des logements-foyers dénommés résidences sociales, à raison des logements situés dans ces foyers ;

Les obligations déclaratives à la charge des personnes ou organismes entrant dans le champ d'application des premier à troisième alinéas sont fixées par décret.

III. – (Abrogé).

" } }, "LEGIARTI000021664553": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021664553", "URL": "article/LEGI/ARTI/00/00/21/66/45/LEGIARTI000021664553.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er, 2 et 3-III de l'ordonnance n° 2004-605 du 24 juin 2004.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000320878", "#text": "Loi n° 67-1114 du 21 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "LEGIARTI000006351259", "@num": "1", "#text": "Loi n° 90-449 du 31 mai 1990 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000159413", "@nortexte": "EQUX8900132L", "@numtexte": "90-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-05-31" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000428979", "#text": "Loi n° 2003-710 du 1 août 2003 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000428979", "@nortexte": "VILX0300056L", "@numtexte": "2003-710", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000021580039", "@num": "102", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 102", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. 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R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306023", "@num": "1390", "#text": "Code général des impôts, CGI. - art. 1390", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. 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"2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041558535", "@fin": "2999-01-01", "@num": "1414", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

2° les contribuables âgés de plus de 60 ans ainsi que les veuves et veufs dont le montant des revenus de l'année précédente n'excède pas la limite prévue à l'article 1417 ;

4° (Abrogé).

II. – Sont dégrevés d'office :

1° Les gestionnaires de foyers de jeunes travailleurs, de foyers de travailleurs migrants et des logements-foyers dénommés résidences sociales, à raison des logements situés dans ces foyers ;

Les obligations déclaratives à la charge des personnes ou organismes entrant dans le champ d'application des premier à troisième alinéas sont fixées par décret.

III. – (Abrogé).

V. – Les contribuables relogés en raison de la démolition de leur logement dans le cadre d'un projet conventionné au titre du programme national de rénovation urbaine prévu par la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine bénéficient pendant trois ans d'un dégrèvement égal à la différence entre leur imposition à la taxe d'habitation postérieure à leur relogement, et leur imposition à la taxe d'habitation acquittée au titre de l'année de leur relogement.

" } }, "LEGIARTI000031844214": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031844214", "URL": "article/LEGI/ARTI/00/00/31/84/42/LEGIARTI000031844214.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016, art. 75 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.

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": [ { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000006351259", "@num": "1", "#text": "Loi n° 90-449 du 31 mai 1990 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000159413", "@nortexte": "EQUX8900132L", "@numtexte": "90-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-05-31" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000428979", "#text": "Loi n° 2003-710 du 1 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428979", "@nortexte": "VILX0300056L", "@numtexte": "2003-710", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "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": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. 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I. – Sont exonérés de la taxe d'habitation afférente à leur habitation principale lorsqu'ils occupent cette habitation dans les conditions prévues à l'article 1390 :

2° les contribuables âgés de plus de 60 ans ainsi que les veuves et veufs dont le montant des revenus de l'année précédente n'excède pas la limite prévue à l'article 1417 ;

4° (Abrogé).

I bis. – Les contribuables qui ne bénéficient plus de l'une des exonérations prévues au I du présent article et qui occupent leur habitation principale dans les conditions prévues au I de l'article 1390 :

1° Sont exonérés de la taxe d'habitation afférente à leur habitation principale la première et la deuxième années suivant celle au titre de laquelle ils ont bénéficié de l'une des exonérations prévues au I du présent article pour la dernière fois ;

2° Bénéficient, pour le calcul de la taxe d'habitation afférente à leur habitation principale et avant application des abattements prévus à l'article 1411, d'un abattement sur la valeur locative de deux tiers la troisième année et d'un tiers la quatrième année suivant celle au titre de laquelle ils ont bénéficié de l'une des exonérations prévues au I du présent article pour la dernière fois.

II. – Sont dégrevés d'office :

1° Les gestionnaires de foyers de jeunes travailleurs, de foyers de travailleurs migrants et des logements-foyers dénommés résidences sociales, à raison des logements situés dans ces foyers ;

Les obligations déclaratives à la charge des personnes ou organismes entrant dans le champ d'application des premier à troisième alinéas sont fixées par décret.

III. – (Abrogé).

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art. 1605 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426193", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443853", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426173", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037463903", "@fin": "2999-01-01", "#text": "B : Mesures fiscales", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037463880", "@fin": "2999-01-01", "#text": "I : IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000036377383", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000036377389", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2018-01-01" } ] }, "@cid": "JORFTEXT000036339197", "@nor": "CPAX1723900L", "@num": "2017-1837", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2017-1837 du 30 décembre 2017 de finances pour 2018 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000036339197", "@c_titre_court": "LOI n° 2017-1837 du 30 décembre 2017" }, { "@fin": "2999-01-01", "#text": "LOI n° 2017-1837 du 30 décembre 2017 de finances pour 2018 (1)", "@debut": "2018-01-01", "@id_txt": "LEGITEXT000036377382", "@c_titre_court": "LOI n°2017-1837 du 30 décembre 2017" } ], "@date_publi": "2017-12-31", "@date_signature": "2017-12-30", "@num_parution_jo": "0305" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036377634", "@fin": "2019-12-30", "@num": "5", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041465346", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000036339213", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I er II.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1407 bis, Art. 1413 bis, Art. 1414, Art. 1414 B, Art. 1414 C, Art. 1417, Art. 1605 bis, Art. 1641\n
\n

-Livre des procédures fiscales
\nArt. L173 \n
\n

A abrogé les dispositions suivantes :

Code général des impôts, CGI.

\nArt. 1414 A \n

III.-1. Le 1°, le a des 2° et 5°, le 6°, les b et c du 8° et le b du 10° du I ainsi que les 1° et 2° du II s'appliquent à compter des impositions établies au titre de 2018.

2. Le a du 7° du I s'applique aux impositions établies au titre de 2019.

3. Le b du 2°, le 3°, le 4°, le b des 5° et 7°, le a des 8° et 9°, les a et c du 10° du I et le 3° du II s'appliquent à compter des impositions établies au titre de 2020.

IV.-Le Gouvernement remet chaque année au Parlement, au plus tard le 1er octobre, un rapport sur la mise en application progressive du dégrèvement de la taxe d'habitation sur la résidence principale prévu au présent article ainsi que sur les possibilités de substitution d'une autre ressource fiscale. Ce rapport évalue notamment l'application de la compensation totale par l'Etat du dégrèvement de la taxe d'habitation pour les communes et établit un bilan de l'autonomie financière des collectivités territoriales.

\n
" } }, "LEGIARTI000036442554": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036442554", "URL": "article/LEGI/ARTI/00/00/36/44/25/LEGIARTI000036442554.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du A du VII de l'article 16 de la loi n° 2019-1479 du 28 décembre 2019, les dispositions résultant du A du I dudit article s'appliquent à compter des impositions établies au titre de 2020.

" }, "LIENS": { "LIEN": [ { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000006351259", "@num": "1", "#text": "Loi n° 90-449 du 31 mai 1990 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000159413", "@nortexte": "EQUX8900132L", "@numtexte": "90-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-05-31" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000428979", "#text": "Loi n° 2003-710 du 1 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428979", "@nortexte": "VILX0300056L", "@numtexte": "2003-710", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000041465346", "@num": "5", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000042908862", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. L2334-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052963", "@num": "R2563-4-1", "#text": "Code général des collectivités territoriales - art. R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844271", "@num": "1390", "#text": "Code général des impôts, CGI. - art. 1390 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311589", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. 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L851-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@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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"1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311605", "@fin": "1982-06-29", "@num": "1414", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311606", "@fin": "1988-07-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311607", "@fin": "1991-06-24", "@num": "1414", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311608", "@fin": "1991-12-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311609", "@fin": "1992-07-04", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311610", "@fin": "1994-09-02", "@num": "1414", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311611", "@fin": "1995-10-27", "@num": "1414", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311612", "@fin": "1997-04-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311613", "@fin": "1999-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311614", "@fin": "2000-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311615", "@fin": "2001-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311616", "@fin": "2002-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311617", "@fin": "2003-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311618", "@fin": "2008-04-03", "@num": "1414", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619106", "@fin": "2009-06-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869344", "@fin": "2010-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664553", "@fin": "2016-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031844214", "@fin": "2020-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036442554", "@fin": "2021-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465180", "@fin": "2021-06-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662291", "@fin": "2022-05-07", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765184", "@fin": "2022-08-18", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196039", "@fin": "2023-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041558535", "@fin": "2999-01-01", "@num": "1414", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

2° les contribuables âgés de plus de 60 ans ainsi que les veuves et veufs dont le montant des revenus de l'année précédente n'excède pas la limite prévue à l'article 1417 ;

4° (Abrogé).

II. – Sont dégrevés d'office :

1° Les gestionnaires de foyers de jeunes travailleurs, de foyers de travailleurs migrants et des logements-foyers dénommés résidences sociales, à raison des logements situés dans ces foyers ;

Les obligations déclaratives à la charge des personnes ou organismes entrant dans le champ d'application des premier à troisième alinéas sont fixées par décret.

III. – (Abrogé).

1° 5 660 € pour la première part de quotient familial, majoré de 1 638 € pour chacune des quatre premières demi-parts et de 2 895 € pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;
\n2° 6 796 € pour la première part de quotient familial, majoré de 1 638 € pour chacune des deux premières demi-parts et de 2 895 € pour chaque demi-part supplémentaire à compter de la troisième, en Martinique, en Guadeloupe et à La Réunion ;
\n3° 7 547 € pour la première part de quotient familial, majoré de 1 257 € pour chacune des deux premières demi-parts et de 3015 € pour chaque demi-part supplémentaire à compter de la troisième, en Guyane ;
\n4° 8 293 € pour la première part de quotient familial, majoré de 1 382 € pour chacune des deux premières demi-parts et de 3 314 € pour chaque demi-part supplémentaire à compter de la troisième, à Mayotte.
\nCes montants sont indexés, chaque année, comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
\nLes montants mentionnés aux 1° à 4° sont divisés par deux pour les quarts de part.

Les montants mentionnés aux sixième et avant-dernier alinéas du présent IV sont arrondis à l'euro le plus proche ; la fraction d'euro égale à 0,50 est comptée pour 1.

" } }, "LEGIARTI000041465180": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-06-12", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041465180", "URL": "article/LEGI/ARTI/00/00/41/46/51/LEGIARTI000041465180.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du VII de l’article 16 de la loi n° 2019-1479 du 28 décembre 2019, les présentes dispositions résultant du 3° du B du I dudit article, s’appliquent à compter des impositions établies au titre de 2021.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006351259", "@num": "1", "#text": "Loi n° 90-449 du 31 mai 1990 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000159413", "@nortexte": "EQUX8900132L", "@numtexte": "90-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-05-31" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000428979", "#text": "Loi n° 2003-710 du 1 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428979", "@nortexte": "VILX0300056L", "@numtexte": "2003-710", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000039793073", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. L2334-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052963", "@num": "R2563-4-1", "#text": "Code général des collectivités territoriales - art. R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306023", "@num": "1390", "#text": "Code général des impôts, CGI. - art. 1390", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "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": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744829", "@num": "L815-1", "#text": "Code de la sécurité sociale. - art. L815-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745340", "@num": "L815-24", "#text": "Code de la sécurité sociale. - art. L815-24", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745132", "@num": "L821-1", "#text": "Code de la sécurité sociale. - art. L821-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745319", "@num": "L851-1", "#text": "Code de la sécurité sociale. - art. L851-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" } ] }, "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 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311610", "@fin": "1994-09-02", "@num": "1414", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311611", "@fin": "1995-10-27", "@num": "1414", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311612", "@fin": "1997-04-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311613", "@fin": "1999-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311614", "@fin": "2000-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311615", "@fin": "2001-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311616", "@fin": "2002-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311617", "@fin": "2003-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311618", "@fin": "2008-04-03", "@num": "1414", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619106", "@fin": "2009-06-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869344", "@fin": "2010-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664553", "@fin": "2016-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031844214", "@fin": "2020-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036442554", "@fin": "2021-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465180", "@fin": "2021-06-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662291", "@fin": "2022-05-07", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765184", "@fin": "2022-08-18", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196039", "@fin": "2023-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041558535", "@fin": "2999-01-01", "@num": "1414", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. – (Abrogé).

I bis. – (Abrogé).

II. – Sont dégrevés d'office de la taxe d'habitation :

1° Les gestionnaires de foyers de jeunes travailleurs, de foyers de travailleurs migrants et des logements-foyers dénommés résidences sociales, à raison des logements situés dans ces foyers ;

2° Les organismes ne se livrant pas à une exploitation ou à des opérations de caractère lucratif, lorsqu'ils ont conclu une convention avec l'Etat conformément à l'article L. 851-1 du code de la sécurité sociale, à raison des logements qu'ils louent en vue de leur sous-location ou de leur attribution à titre temporaire aux personnes défavorisées mentionnées à l'article 1er de la loi n° 90-449 du 31 mai 1990 modifiée visant à la mise en œuvre du droit au logement.

Les obligations déclaratives à la charge des personnes ou organismes entrant dans le champ d'application des premier à troisième alinéas sont fixées par décret.

III. – (Abrogé).

IV. – Lorsqu'ils ne bénéficient pas de l'exonération prévue à l'article 1414 C, les contribuables mentionnés au d du 2° de l'article 1605 bis sont dégrevés de la taxe d'habitation afférente à leur habitation principale lorsqu'ils occupent cette habitation avec leurs enfants majeurs lorsque ceux-ci sont inscrits comme demandeurs d'emploi et ne disposent pas de ressources supérieures à :

1° 5 660 € pour la première part de quotient familial, majoré de 1 638 € pour chacune des quatre premières demi-parts et de 2 895 € pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;
\n2° 6 796 € pour la première part de quotient familial, majoré de 1 638 € pour chacune des deux premières demi-parts et de 2 895 € pour chaque demi-part supplémentaire à compter de la troisième, en Martinique, en Guadeloupe et à La Réunion ;
\n3° 7 547 € pour la première part de quotient familial, majoré de 1 257 € pour chacune des deux premières demi-parts et de 3 015 € pour chaque demi-part supplémentaire à compter de la troisième, en Guyane ;
\n4° 8 293 € pour la première part de quotient familial, majoré de 1 382 € pour chacune des deux premières demi-parts et de 3 314 € pour chaque demi-part supplémentaire à compter de la troisième, à Mayotte.
\nCes montants sont indexés, chaque année, comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
\nLes montants mentionnés aux 1° à 4° sont divisés par deux pour les quarts de part.

Les montants mentionnés aux sixième et avant-dernier alinéas du présent IV sont arrondis à l'euro le plus proche ; la fraction d'euro égale à 0,50 est comptée pour 1.

V. – (Abrogé).

\n
" } }, "LEGIARTI000041465346": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000041465346", "URL": "article/LEGI/ARTI/00/00/41/46/53/LEGIARTI000041465346.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048848068", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000036426322", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442554", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442933", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036441849", "@num": "1414 C", "#text": "Code général des impôts, CGI. - art. 1414 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465142", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443660", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443853", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465455", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037463903", "@fin": "2999-01-01", "#text": "B : Mesures fiscales", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037463880", "@fin": "2999-01-01", "#text": "I : IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000036377383", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000036377389", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2018-01-01" } ] }, "@cid": "JORFTEXT000036339197", "@nor": "CPAX1723900L", "@num": "2017-1837", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2017-1837 du 30 décembre 2017 de finances pour 2018 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000036339197", "@c_titre_court": "LOI n° 2017-1837 du 30 décembre 2017" }, { "@fin": "2999-01-01", "#text": "LOI n° 2017-1837 du 30 décembre 2017 de finances pour 2018 (1)", "@debut": "2018-01-01", "@id_txt": "LEGITEXT000036377382", "@c_titre_court": "LOI n°2017-1837 du 30 décembre 2017" } ], "@date_publi": "2017-12-31", "@date_signature": "2017-12-30", "@num_parution_jo": "0305" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036377634", "@fin": "2019-12-30", "@num": "5", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041465346", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000036339213", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I er II.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 1407 bis, Art. 1413 bis, Art. 1414, Art. 1414 B, Art. 1414 C, Art. 1417, Art. 1605 bis, Art. 1641\n
\n

-Livre des procédures fiscales\n
\nArt. L173 \n
\n

A abrogé les dispositions suivantes :

Code général des impôts, CGI.

\nArt. 1414 A \n

III.-1. Le 1°, le a des 2° et 5°, le 6°, les b et c du 8° et le b du 10° du I ainsi que les 1° et 2° du II s'appliquent à compter des impositions établies au titre de 2018.

2. Le a du 7° du I s'applique aux impositions établies au titre de 2019.

3. Le b du 2°, le 3°, le 4°, le b des 5° et 7°, le a des 8° et 9°, les a et c du 10° du I et le 3° du II s'appliquent à compter des impositions établies au titre de 2020.

\n
\n
" } }, "LEGIARTI000041558535": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041558535", "URL": "article/LEGI/ARTI/00/00/41/55/85/LEGIARTI000041558535.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au E du VII de l’article 16 de la loi n° 2019-1479 du 28 décembre 2019, les présentes dispositions résultant du 5° du E du I dudit article, s’appliquent à compter des impositions établies au titre de 2023.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006351259", "@num": "1", "#text": "Loi n° 90-449 du 31 mai 1990 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000159413", "@nortexte": "EQUX8900132L", "@numtexte": "90-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-05-31" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000428979", "#text": "Loi n° 2003-710 du 1 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428979", "@nortexte": "VILX0300056L", "@numtexte": "2003-710", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000048848068", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000046188339", "@num": "6", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. L2334-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052963", "@num": "R2563-4-1", "#text": "Code général des collectivités territoriales - art. R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306023", "@num": "1390", "#text": "Code général des impôts, CGI. - art. 1390", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744829", "@num": "L815-1", "#text": "Code de la sécurité sociale. - art. L815-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745340", "@num": "L815-24", "#text": "Code de la sécurité sociale. - art. 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"LEGIARTI000046196039", "@fin": "2023-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041558535", "@fin": "2999-01-01", "@num": "1414", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. – (Abrogé).

I bis. – (Abrogé).

II. – Sont dégrevés d'office de la taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale :

1° Les gestionnaires de foyers de jeunes travailleurs, de foyers de travailleurs migrants et des logements-foyers dénommés résidences sociales, à raison des logements situés dans ces foyers ;

Les obligations déclaratives à la charge des personnes ou organismes entrant dans le champ d'application des premier à troisième alinéas sont fixées par décret.

III. – (Abrogé).

IV. – (Abrogé).

V. – (Abrogé).

\n
" } }, "LEGIARTI000042908862": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042908862", "URL": "article/LEGI/ARTI/00/00/42/90/88/LEGIARTI000042908862.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 256 de la loi n° 2020-1721 du 29 décembre 2020 : Le 2 du E du V de l'article 16 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 est abrogé.

Par une décision n° 2021-982 QPC du 17 mars 2022, le Conseil constitutionnel a déclaré contraire à la Constitution le a du 1 ° du A du paragraphe IV de l'article 16 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020, dans sa rédaction résultant de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021. La déclaration d'inconstitutionnalité prend effet à compter de la publication de la décision dans les conditions prévues à ses paragraphes 17 et 18.

\n
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art. 124 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000034103762", "@nortexte": "OMEX1617132L", "@numtexte": "2017-256", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000036354012", "@num": "17", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 17 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000041465346", "@num": "5", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 5 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000041465274", "@num": "6", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 6 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000037935692", "@num": "135", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 135 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000041465287", "@num": "158", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 158 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000042916344", "@num": "261", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 261 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000042778425", "@num": "29", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778511", "@num": "75", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 75", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778525", "@num": "82", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "JORFTEXT000045379879", "#text": "Décision n°2021-982 QPC du 17 mars 2022, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000045379879", "@nortexte": "CSCX2208984S", "@numtexte": "2021-982 QPC", "@typelien": "MODIFICATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-03-17" }, { "@id": "LEGIARTI000042907947", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993152", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305968", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033865671", "@num": "1382 C", "#text": "Code général des impôts, CGI. - art. 1382 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752019", "@num": "1382 C bis", "#text": "Code général des impôts, CGI. - art. 1382 C bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042847583", "#text": "Code général des impôts, CGI. - art. 1382 D, v. 2.1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817304", "@num": "1382 E", "#text": "Code général des impôts, CGI. - art. 1382 E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037960821", "@num": "1382 G", "#text": "Code général des impôts, CGI. - art. 1382 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000040744947", "@num": "1382 H", "#text": "Code général des impôts, CGI. - art. 1382 H (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041393896", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042848034", "#text": "Code général des impôts, CGI. - art. 1382, v. 24.3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908323", "@num": "1382-0", "#text": "Code général des impôts, CGI. - art. 1382-0 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159884", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701616", "@num": "1383 B", "#text": "Code général des impôts, CGI. - art. 1383 B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701605", "@num": "1383 C", "#text": "Code général des impôts, CGI. - art. 1383 C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701591", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993038", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159852", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038834345", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781657", "@num": "1383 E bis", "#text": "Code général des impôts, CGI. - art. 1383 E bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363920", "@num": "1383 F", "#text": "Code général des impôts, CGI. - art. 1383 F (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031357613", "@num": "1383 G", "#text": "Code général des impôts, CGI. - art. 1383 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027723033", "@num": "1383 G bis", "#text": "Code général des impôts, CGI. - art. 1383 G bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023491137", "@num": "1383 G ter", "#text": "Code général des impôts, CGI. - art. 1383 G ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042847517", "#text": "Code général des impôts, CGI. - art. 1383 H, v. 8.1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816941", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037961906", "@num": "1383 J", "#text": "Code général des impôts, CGI. - art. 1383 J (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470725", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020038547", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159818", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030010507", "@num": "1384 E", "#text": "Code général des impôts, CGI. - art. 1384 E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752067", "@num": "1384 F", "#text": "Code général des impôts, CGI. - art. 1384 F (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311553", "@num": "1385", "#text": "Code général des impôts, CGI. - art. 1385 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306010", "@num": "1386", "#text": "Code général des impôts, CGI. - art. 1386 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306011", "@num": "1387", "#text": "Code général des impôts, CGI. - art. 1387 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042851608", "#text": "Code général des impôts, CGI. - art. 1388 octies, v. 1.1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159789", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786826", "@num": "1388 quinquies B", "#text": "Code général des impôts, CGI. - art. 1388 quinquies B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036394094", "@num": "1388 quinquies C", "#text": "Code général des impôts, CGI. - art. 1388 quinquies C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365622", "@num": "1388 sexies", "#text": "Code général des impôts, CGI. - art. 1388 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817623", "@num": "1388 ter", "#text": "Code général des impôts, CGI. - art. 1388 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041425367", "@num": "1388-0", "#text": "Code général des impôts, CGI. - art. 1388-0 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619149", "@num": "1391 A", "#text": "Code général des impôts, CGI. - art. 1391 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427299", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022493235", "@num": "1391 C", "#text": "Code général des impôts, CGI. - art. 1391 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465049", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701418", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426322", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464818", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306086", "@num": "1408", "#text": "Code général des impôts, CGI. - art. 1408 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364495", "@num": "1409", "#text": "Code général des impôts, CGI. - art. 1409 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311603", "@num": "1413", "#text": "Code général des impôts, CGI. - art. 1413 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442554", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442933", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041558572", "@num": "1414 C", "#text": "Code général des impôts, CGI. - art. 1414 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036441849", "@num": "1414 C", "#text": "Code général des impôts, CGI. - art. 1414 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306109", "@num": "1415", "#text": "Code général des impôts, CGI. - art. 1415 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160134", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041414402", "@num": "1418", "#text": "Code général des impôts, CGI. - art. 1418 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306246", "@num": "1494", "#text": "Code général des impôts, CGI. - art. 1494 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364454", "@num": "1502", "#text": "Code général des impôts, CGI. - art. 1502 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364435", "@num": "1507", "#text": "Code général des impôts, CGI. - art. 1507 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992567", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641590", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031752751", "@num": "1518 A quater", "#text": "Code général des impôts, CGI. - art. 1518 A quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036366371", "@num": "1518 A quinquies", "#text": "Code général des impôts, CGI. - art. 1518 A quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037961194", "@num": "1518 A sexies", "#text": "Code général des impôts, CGI. - art. 1518 A sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364525", "@num": "1518 A ter", "#text": "Code général des impôts, CGI. - art. 1518 A ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036356949", "@num": "1518 E", "#text": "Code général des impôts, CGI. - art. 1518 E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 1518 quater (VD)", "@sens": "source", "@typelien": "CREE" }, { "@id": "LEGIARTI000036364681", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042832291", "#text": "Code général des impôts, CGI. - art. 1530 bis, v. 7.3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036589399", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 1599 quater D (VD)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000033816500", "@num": "1607 bis", "#text": "Code général des impôts, CGI. - art. 1607 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033816495", "@num": "1607 ter", "#text": "Code général des impôts, CGI. - art. 1607 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033811635", "@num": "1609 B", "#text": "Code général des impôts, CGI. - art. 1609 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701029", "@num": "1609 C", "#text": "Code général des impôts, CGI. - art. 1609 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701014", "@num": "1609 D", "#text": "Code général des impôts, CGI. - art. 1609 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036588605", "@num": "1609 G", "#text": "Code général des impôts, CGI. - art. 1609 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041731497", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465599", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816711", "@num": "1636 B nonies", "#text": "Code général des impôts, CGI. - art. 1636 B nonies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036588592", "@num": "1636 B octies", "#text": "Code général des impôts, CGI. - art. 1636 B octies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036588602", "@num": "1636 B septies", "#text": "Code général des impôts, CGI. - art. 1636 B septies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465616", "@num": "1636 B sexies", "#text": "Code général des impôts, CGI. - art. 1636 B sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702081", "@num": "1636 B sexies A", "#text": "Code général des impôts, CGI. - art. 1636 B sexies A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365070", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365032", "@num": "1638 quater", "#text": "Code général des impôts, CGI. - art. 1638 quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041600727", "@num": "1638-0 bis", "#text": "Code général des impôts, CGI. - art. 1638-0 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913516", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464902", "@num": "1640 D", "#text": "Code général des impôts, CGI. - art. 1640 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041424902", "@num": "1640 G", "#text": "Code général des impôts, CGI. - art. 1640 G (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041393737", "@num": "1640 H", "#text": "Code général des impôts, CGI. - art. 1640 H (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042833660", "#text": "Code général des impôts, CGI. - art. 1640, v. 6.3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443853", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041520918", "@num": "1650", "#text": "Code général des impôts, CGI. - art. 1650 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702217", "@num": "1656", "#text": "Code général des impôts, CGI. - art. 1656 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031599650", "@num": "1656 bis", "#text": "Code général des impôts, CGI. - art. 1656 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465698", "@num": "1656 quater", "#text": "Code général des impôts, CGI. - art. 1656 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312659", "@num": "1657", "#text": "Code général des impôts, CGI. - art. 1657 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042847296", "#text": "Code général des impôts, CGI. - art. 1681 sexies, v. 15.1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812191", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178492", "@num": "1686", "#text": "Code général des impôts, CGI. - art. 1686 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039280700", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464897", "@num": "1691 ter", "#text": "Code général des impôts, CGI. - art. 1691 ter (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812320", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816283", "@num": "1754", "#text": "Code général des impôts, CGI. - art. 1754 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041414600", "@num": "1770 terdecies", "#text": "Code général des impôts, CGI. - art. 1770 terdecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031770248", "@num": "L102 AE", "#text": "Livre des procédures fiscales - art. L102 AE (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312919", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364544", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044067598", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993297", "@num": "L2331-3", "#text": "Code général des collectivités territoriales - art. L2331-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465430", "@num": "L2333-29", "#text": "Code général des collectivités territoriales - art. L2333-29 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465516", "@num": "L2335-3", "#text": "Code général des collectivités territoriales - art. L2335-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465689", "@num": "L3332-1", "#text": "Code général des collectivités territoriales - art. L3332-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429681", "@num": "L3334-17", "#text": "Code général des collectivités territoriales - art. L3334-17 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465681", "@num": "L3543-2", "#text": "Code général des collectivités territoriales - art. L3543-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465662", "@num": "L4421-2", "#text": "Code général des collectivités territoriales - art. L4421-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031038584", "@num": "L5211-28-3", "#text": "Code général des collectivités territoriales - art. L5211-28-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465435", "@num": "L5212-20", "#text": "Code général des collectivités territoriales - art. L5212-20 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039802466", "@num": "L5214-23", "#text": "Code général des collectivités territoriales - art. L5214-23 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039802457", "@num": "L5215-32", "#text": "Code général des collectivités territoriales - art. L5215-32 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039802438", "@num": "L5216-8", "#text": "Code général des collectivités territoriales - art. L5216-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006540204", "@num": "L3414-6", "#text": "Code de la défense. - art. L3414-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071307", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033974760", "@num": "L312-5-3", "#text": "Code de l'action sociale et des familles - art. L312-5-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033973262", "@num": "L302-7", "#text": "Code de la construction et de l'habitation. - art. L302-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025145042", "@num": "L5334-11", "#text": "Code des transports - art. L5334-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000041629292", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2019-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000041629269", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2019-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000039792879", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2019-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000039792885", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2019-12-30" } ] }, "@cid": "JORFTEXT000039683923", "@nor": "CPAX1925229L", "@num": "2019-1479", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2019-1479 du 28 décembre 2019 de finances pour 2020 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000039683923", "@c_titre_court": "LOI n° 2019-1479 du 28 décembre 2019" }, { "@fin": "2999-01-01", "#text": "LOI n° 2019-1479 du 28 décembre 2019 de finances pour 2020 (1)", "@debut": "2019-12-30", "@id_txt": "LEGITEXT000039792878", "@c_titre_court": "LOI n° 2019-1479 du 28 décembre 2019" } ], "@date_publi": "2019-12-29", "@date_signature": "2019-12-28", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039793073", "@fin": "2020-12-31", "@num": "16", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042908862", "@fin": "2022-01-01", "@num": "16", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044990536", "@fin": "2022-08-18", "@num": "16", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196852", "@fin": "2023-12-31", "@num": "16", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048848068", "@fin": "2999-01-01", "@num": "16", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000039683949", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. à III.-A modifié les dispositions suivantes :

-Livre des procédures fiscales
Art. L135 B, Art. L175, Art. L260, Art. L173
\n

-Code général des collectivités territoriales
Art. L2331-3, Art. L5211-28-3, Art. L5212-20, Art. L2333-29
\n

-Code de l'action sociale et des familles
Art. L312-5-3
\n

-Code de la construction et de l'habitation.
Art. L302-7
\n

-Code de la défense.
Art. L3414-6
\n

-Code des transports
Art. L5334-11
\n

-LOI n° 2017-1837 du 30 décembre 2017
Art. 5
\n

-Loi n° 2001-1247 du 21 décembre 2001
Art. 2
\n

-LOI n° 2015-1785 du 29 décembre 2015
Art. 117
\n

-LOI n° 2016-1918 du 29 décembre 2016
Art. 48, Art. 49
\n

-LOI n° 2016-1087 du 8 août 2016
Art. 114
\n
-Loi n° 91-1322 du 30 décembre 1991
\n
Art. 21
\n

-LOI n° 2017-256 du 28 février 2017
Art. 114, Art. 122, Art. 124
\n

-LOI n° 2018-1317 du 28 décembre 2018
Art. 158
\n

-LOI n° 2017-1837 du 30 décembre 2017
Art. 6
\n
-Code général des impôts, CGI.
\n
Art. 1586, Art. 1383 J, Art. 1384 A, Art. 1382 H, Art. 1382 I, 1383-0 B, Art. 1383 D,
\n

-Loi n° 2005-1719 du 30 décembre 2005

Art. 46

-LOI n° 2013-1278 du 29 décembre 2013
Art. 41
\n
-Loi n° 91-1322 du 30 décembre 1991
\n
Art. 21
\n
-LOI n° 2003-660 du 21 juillet 2003
\n
Art. 44
\n
-Loi n° 2000-1352 du 30 décembre 2000
\n
Art. 42
\n
-Loi n° 2006-396 du 31 mars 2006
\n
Art. 29
\n
-LOI n° 2009-594 du 27 mai 2009
\n
Art. 6
\n
-LOI n° 2014-1655 du 29 décembre 2014
\n
Art. 49
\n
-LOI n° 2017-1775 du 28 décembre 2017
\n
Art. 17
\n
-LOI n° 2018-1317 du 28 décembre 2018
\n
Art. 135
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1636 B sexies, Art. 1636 B decies, Art. 1636 B septies
\n

-Code général des collectivités territoriales
Art. L3332-1, Art. L3543-2, Art. L4331-2, Art. L4421-2, Art. L5214-23, Art. L5215-32, Art. L5216-8
\n

-Code général des impôts, CGI.
Art. 1530 bis, Art. 1599 quater D, Art. 1656, Art. 1656 quater
\n

-Code général des impôts, CGI.
Art. 1518 A quinquies, Art. 1518 A sexies
\n

-Code général des impôts, CGI.
Art. 1414, Art. 1414 C , Art. 1414 D, Art. 1417, Art. 1408, Art. 1413 bis, Art. 1414 B, Art. 1605 bis, Art. 1641, Art. 1607 bis, Art. 1607 ter, Art. 1609 C, Art. 1609 D, Art. 1609 B, Art. 1609 G, Art. 1609 nonies C, Art. 1636 B octies, Art. 1396, Art. 1407, Art. 1407 ter, Art. 1522, Art. 1638, Art. 1638-0 bis, Art. 1638 quater, Art. 1639 A quater, Art. 1640, Art. 1640 D, Art. 1649, Art. 1691 ter, Art. 1379, Art. 1379-0 bis, Art. 1407 bis, Art. 1409, Art. 1413, Art. 1415, Art. 1494, Art. 1502, Art. 1507, Art. 1518 E, Art. 1636 B nonies, Art. 1650, Art. 1656 bis, Art. 1657, Art. 1681 ter, Art. 1681 sexies, Art. 1686, Art. 1691 bis, Art. 1730, Art. 1382 D, Art. 1382 E, Art. 1382 G, Art. 1383-0 B bis, Art. 1383 B, Art. 1383 E, Art. 1383 E bis, Art. 1383 F, Art. 1383 G, Art. 1383 G bis, Art. 1383 G ter, Art. 1383 I, Art. 1384 F, Art. 1388 ter, Art. 1388 quinquies, Art. 1388 octies, Art. 1391 B ter, Art. 1391 C, Art. 1517, Art. 1518 A, Art. 1518 A ter, Art. 1518 A quater, Art. 1382 C bis, Art. 1383 C, Art. 1383 C bis, Art. 1383 C ter, Art. 1383 H, Art. 1384 E, Art. 1388 quinquies B, Art. 1388 quinquies C, Art. 1388 sexies
\n

A abrogé les dispositions suivantes :

-Loi n° 2018-1317 du 28 décembre 2018
Art. 261
\n

-Livre des procédures fiscales
Art. L102 AE
\n

-Code général des collectivités territoriales
Art. L3334-17
\n

-Code général des collectivités territoriales
Art. L2335-3
\n

-Code général des impôts, CGI.
Art. 1382, Art. 1383, Art. 1382 B, Art. 1382 C, Art. 1382 C bis
\n

-Code général des impôts, CGI.
Art. 1385, Art. 1386, Art. 1387, Art. 1391 A, Art. 1586 A, Art. 1586 B, Art. 1636 B sexies A
\n

-Code général des impôts, CGI.
Art. 1414 D
\n

-Code général des impôts, CGI.
Art. 1411, Art. 1413 bis
\n

A créé les dispositions suivantes :

\n
-Code général des impôts, CGI.
\n
Sct. A bis : Correction appliquée aux exonérations lors du transfert de la taxe foncière sur les propriétés bâties, Art. 1382-0
\n
-Code général des impôts, CGI.
\n
Art. 1640 H
\n
-Code général des impôts, CGI.
\n
Art. 1770 terdecies, Art. 1754
\n
-Code général des impôts, CGI.
\n
Art. 1640 G
\n
-Code général des impôts, CGI.
\n
Sct. A bis : Correction appliquée aux abattements lors du transfert de la part départementale de la taxe foncière sur les propriétés bâties aux communes, Art. 1518 quater
\n
-Code général des impôts, CGI.
\n
Sct. Section IV bis : Dispositions communes à la taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale et à la taxe annuelle sur les locaux vacants, Art. 1418
\n
-Code général des impôts, CGI.
\n
\n
Sct. C bis : Correction appliquée aux abattements lors du transfert de la taxe foncière sur les propriétés bâties, Art. 1388-0
\n
\n

H.-1. Pour les impositions établies au titre de 2020 et par dérogation aux articles 1409,1411,1518 bis et 1649 du code général des impôts :

1° Pour l'établissement de la taxe d'habitation et pour le calcul de la valeur locative moyenne mentionnée au 4 du II de l'article 1411 du même code utilisée pour la détermination des abattements mentionnés au premier alinéa du IV du même article 1411, les valeurs locatives des locaux mentionnés au I dudit article 1411 sont majorées par l'application d'un coefficient de 1,009 ;

2° Les abattements, fixés en valeur absolue conformément au 5 du II de l'article 1411, sont majorés par l'application d'un coefficient de 1,009 ;

3° Les taux et les montants d'abattements de taxe d'habitation sont égaux à ceux appliqués en 2019.

2. Pour les impositions établies au titre de 2020 et par dérogation aux articles 1609 quater, 1636 B sexies, 1636 B septies, 1636 B nonies, 1636 B decies, 1638,1638-0 bis, 1638 quater et 1639 A du code général des impôts :

1° Le taux de la taxe d'habitation appliqué sur le territoire de la commune ou de l'établissement public de coopération intercommunale à fiscalité propre est égal au taux appliqué sur leur territoire en 2019 ;

2° Les lissages, intégrations fiscales progressives et harmonisations de taux d'imposition de la taxe d'habitation en cours au 1er janvier 2020 sont suspendus et ceux qui auraient pu prendre effet au cours de cette même année ne sont pas mis en œuvre.

3. Les délibérations prises en application de l'article 1407 bis du code général des impôts pour appliquer la taxe d'habitation sur les logements vacants à compter des impositions dues au titre des années 2020,2021 ou 2022 s'appliquent à compter des impositions dues au titre de l'année 2023.

4. Pour les impositions établies au titre de l'année 2020 et par dérogation aux articles 1530 bis et 1609 G ainsi qu'aux I et II de l'article 1636 B octies du code général des impôts, le taux issu de la répartition de la taxe pour la gestion des milieux aquatiques et la prévention des inondations et le taux issu de la répartition des taxes spéciales d'équipement sur la taxe d'habitation ne peuvent dépasser les taux appliqués en 2019 au titre de chacune de ces taxes. La fraction du produit voté de la taxe pour la gestion des milieux aquatiques et la prévention des inondations ou des taxes spéciales d'équipement qui, en vertu de la phrase précédente, ne peut être répartie entre les redevables de la taxe d'habitation est répartie entre les redevables de la taxe foncière sur les propriétés bâties, de la taxe foncière sur les propriétés non bâties et de la cotisation foncière des entreprises selon les règles applicables aux taxes considérées.

İ.-1. Pour les impositions établies au titre de l'année 2021 et par dérogation aux dispositions du III, du b du 2 du III bis et du b du III ter de l'article 1530 bis du code général des impôts, les recettes de taxe d'habitation retenues pour la répartition du produit de la taxe prévue au I du même article 1530 bis sont minorées du montant des dégrèvements accordés au titre de l'année 2020 en application de l'article 1414 C du même code.

2. Pour les impositions établies au titre de l'année 2021 et par dérogation aux dispositions de l'article 1609 G et du I de l'article 1636 B octies du code général des impôts, les recettes de taxe d'habitation retenues pour la répartition du produit des taxes mentionnées à ces articles sont minorées du montant des recettes de la taxe d'habitation afférente à l'habitation principale au titre de l'année 2020.

J.-1. Pour les impositions établies au titre des années 2021 et 2022 et par dérogation aux dispositions du 3° du I de l'article 1379, des I et II de l'article 1379-0 bis et de l'article 1609 nonies C du code général des impôts ainsi que des articles L. 2331-3, L. 3662-1, L. 5212-12, L. 5215-32 et L. 5216-8 du code général des collectivités territoriales, l'Etat perçoit le produit de la taxe d'habitation afférente à l'habitation principale, à l'exception des impositions perçues en application de l'article 1609 quater du code général des impôts.

2. Les produits de taxe d'habitation afférente à l'habitation principale issus de rôles supplémentaires d'imposition émis pour les impositions établies au titre d'années antérieures à 2021 au profit des communes et des établissements publics de coopération intercommunale à fiscalité propre sont perçus par ces communes et établissements.

3. Pour les impositions établies au titre des années 2021 et 2022 et par dérogation aux articles 1409,1411 et 1649 du code général des impôts :

1° Pour l'établissement de la taxe d'habitation et pour le calcul de la valeur locative moyenne mentionnée au 4 du II de l'article 1411 du même code utilisée pour la détermination des abattements mentionnés au premier alinéa du IV du même article 1411, les valeurs locatives des locaux mentionnés au I dudit article 1411 ne sont pas majorées en application du coefficient annuel prévu au dernier alinéa de l'article 1518 bis du même code ;

2° Le second alinéa du IV de l'article 1411 du même code ne s'applique pas ;

3° Les taux et les montants d'abattements de taxe d'habitation sont égaux à ceux appliqués en 2019.

4. Pour les impositions établies au titre des années 2021 et 2022, et par dérogation aux articles 1609 quater, 1636 B sexies, 1636 B septies, 1636 B nonies, 1636 B decies, 1638,1638-0 bis, 1638 quater et 1639 A du code général des impôts :

K.-En cas de fusion de communes ou d'établissements publics de coopération intercommunale à fiscalité propre ou de rattachement de commune à un tel établissement, ayant un effet sur le plan fiscal au titre des années 2020 à 2022, les communes et les établissements publics de coopération intercommunale à fiscalité propre peuvent mettre en œuvre en 2023 les procédures afférentes à la détermination du taux de taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale prévues aux articles 1638,1638-0 bis et 1638 quater du code général des impôts applicables en 2023.

G.-1. Pour les impositions établies au titre de 2021 et par dérogation à l'article 1639 A bis du code général des impôts, les délibérations mentionnées au même article 1639 A bis prises par les communes en matière de taxe foncière sur les propriétés bâties avant le 1er octobre 2020 et qui entrent en vigueur à compter des impositions établies au titre de 2021 sont sans effet.

2. Par dérogation à l'article 1383 du code général des impôts :

1° Les locaux à usage d'habitation qui auraient bénéficié, au titre de 2021, de l'exonération prévue au même article 1383, dans sa rédaction applicable au 31 décembre 2020, sont exonérés de taxe foncière sur les propriétés bâties, pour la durée restant à courir, selon les modalités fixées au I de l'article 1382-0 du même code ;

2° Les locaux autres que ceux à usage d'habitation qui auraient bénéficié, au titre de 2021, de l'exonération prévue à l'article 1383 du même code, dans sa rédaction applicable au 31 décembre 2020, sont exonérés de taxe foncière sur les propriétés bâties, pour la durée restant à courir, selon les modalités fixées au II de l'article 1382-0 du même code ;

3° Pour la Ville de Paris :

a) Le VI de l'article 1383 du même code dans sa rédaction applicable au 31 décembre 2020 continue de produire ses effets, au titre des années 2021 et 2022, pour les locaux mentionnés au 2° du présent 2, pour la durée restant à courir ;

b) Pour les locaux mentionnés au 1°, l'exonération est maintenue au titre des années 2021 et 2022 pour la durée restant à courir.

3. Les produits de taxe foncière sur les propriétés bâties départementale issus de rôles supplémentaires émis pour les impositions établies avant le 1er janvier 2021 sont perçus par les départements.

C.-Pour les impositions établies au titre de 2021 et par dérogation au I de l'article 1636 B septies du code général des impôts :

1° Le taux de taxe foncière sur les propriétés bâties voté par une commune ne peut excéder deux fois et demie la somme du taux moyen constaté l'année précédente dans l'ensemble des communes du département et du taux du département ou, si elle est plus élevée, deux fois et demie la somme du taux moyen constaté l'année précédente au niveau national dans l'ensemble des communes et du taux du département ;

2° Pour l'application du 1° du présent C aux communes situées sur le territoire de la métropole de Lyon, le taux moyen de taxe foncière sur les propriétés bâties constaté l'année précédente dans l'ensemble des communes du département s'entend du taux moyen constaté l'année précédente dans l'ensemble des communes de la métropole de Lyon et le taux du département s'entend du taux appliqué en 2014 au profit du département du Rhône.

IV.-A.-Pour chaque commune, est calculée la différence entre les deux termes suivants :

1° La somme :

a) Du produit de la base d'imposition à la taxe d'habitation sur les locaux meublés affectés à l'habitation principale de la commune déterminée au titre de 2020 par le taux communal de taxe d'habitation appliqué en 2017 sur le territoire de la commune ;

b) Des compensations d'exonération de taxe d'habitation versées en 2020 à la commune ;

c) De la moyenne annuelle des rôles supplémentaires de taxe d'habitation sur les locaux meublés affectés à l'habitation principale émis en 2018,2019 et 2020 au profit de la commune ;

2° La somme :

a) Du produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis en 2020 au profit du département sur le territoire de la commune ;

b) Des compensations d'exonération de taxe foncière sur les propriétés bâties versées en 2020 au département sur le territoire de la commune ;

c) De la moyenne annuelle des rôles supplémentaires de taxe foncière sur les propriétés bâties émis en 2018,2019 et 2020 au profit du département sur le territoire de la commune.

B.-Pour chaque commune, est calculé un coefficient correcteur égal au rapport entre les termes suivants :

1° La somme :

a) Du produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis en 2020 au profit de la commune ;

b) Du produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis en 2020 au profit du département sur le territoire de la commune ;

c) De la différence définie au A du présent IV ;

2° La somme :

a) Du produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis en 2020 au profit de la commune ;

b) Du produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis en 2020 au profit du département sur le territoire de la commune.

C.-A compter de l'année 2021 :

1° Pour chaque commune pour laquelle la somme mentionnée au 2° du A excède de plus de 10 000 € celle mentionnée au 1° du même A, le produit de taxe foncière sur les propriétés bâties versé à la commune est égal à la somme :

a) Du produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis au profit de la commune au titre de l'année multiplié par :

-le rapport entre, d'une part, la somme des taux de taxe foncière sur les propriétés bâties communal et départemental appliqués sur le territoire de la commune en 2020 et, d'autre part, le taux de taxe foncière sur les propriétés bâties de la commune appliqué au titre de l'année ;

-et le coefficient correcteur défini au B ;

b) Du produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis au profit de la commune au titre de l'année multiplié par le rapport entre :

-la différence entre le taux de taxe foncière sur les propriétés bâties de la commune appliqué au titre de l'année et la somme des taux de taxe foncière sur les propriétés bâties communal et départemental appliqués sur le territoire de la commune en 2020 ;

-et le taux de taxe foncière sur les propriétés bâties de la commune appliqué au titre de l'année.

c) De la compensation afférente à la taxe foncière sur les propriétés bâties prévue au 2 du A du III de l'article 29 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 multipliée par le coefficient correcteur défini au B du présent IV diminué de 1.
\n
Lorsque la somme des montants obtenus aux b et c du présent 1° est négative, elle s'impute sur les attributions mentionnées à l'article L. 2332-2 du code général des collectivités territoriales ;

2° Pour chaque commune pour laquelle la somme mentionnée au 1° du A excède celle mentionnée au 2° du même A, le produit de taxe foncière sur les propriétés bâties versé à la commune est majoré d'un complément. Ce complément est égal à la somme :

a) Du produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis au profit de la commune au titre de l'année multiplié par :

b) De la compensation afférente à la taxe foncière sur les propriétés bâties prévue au 2 du A du III de l'article 29 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 multipliée par le coefficient correcteur défini au B du présent IV diminué de 1.

3° La différence, au titre d'une année, entre le produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis au profit d'une commune et le produit versé à cette commune en application du 1° du présent C est affectée au financement du complément prévu au 2° au titre de la même année.

D.-Pour l'application du 2° du A et des B et C aux communes situées sur le territoire de la métropole de Lyon :

1° La référence au produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis en 2020 au profit du département sur le territoire de la commune est remplacée par la référence au produit net issu des rôles généraux de la taxe foncière sur les propriétés bâties émis en 2020 au profit de la métropole de Lyon sur le territoire de la commune, multiplié par le rapport entre le taux de taxe foncière sur les propriétés bâties appliqué sur le territoire de la commune en 2014 au profit du département du Rhône et le taux de taxe foncière sur les propriétés bâties appliqué sur le territoire de la commune en 2020 au profit de la métropole ;

2° Les références aux compensations versées aux départements et aux rôles supplémentaires émis au profit des départements sont remplacées par les références aux compensations versées à la métropole de Lyon et aux rôles supplémentaires émis au profit de la métropole, multipliés par le rapport entre le taux appliqué en 2014 au profit du département du Rhône et le taux de taxe foncière sur les propriétés bâties appliqué sur le territoire de la commune en 2020 au profit de la métropole de Lyon.

E.-Pour les communes issues de fusion ou de scission de commune, les coefficients mentionnés aux B et C sont déterminés, à compter de l'année au cours de laquelle la fusion ou la scission prend fiscalement effet, selon les modalités prévues au B.

F.-Les dispositions des A à E du présent IV ne s'appliquent pas à la Ville de Paris.

G.-Un abondement de l'Etat visant à équilibrer le dispositif prévu aux A à F est institué. Il est constitué :

1° D'une fraction des produits des prélèvements résultant de l'application aux taxes additionnelles à la taxe foncière sur les propriétés bâties de l'article 1641 du code général des impôts ;

2° D'une fraction des produits résiduels, après application de l'article 41 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, des prélèvements résultant de l'application à la cotisation foncière des entreprises du d du A du I et du II de l'article 1641 du code général des impôts ;

3° D'une fraction des produits résiduels, après application de l'article 41 de la loi n° 2013-1278 du 29 décembre 2013 précitée, des prélèvements résultant de l'application à la cotisation sur la valeur ajoutée des entreprises du XV de l'article 1647 du code général des impôts.

Pour constituer l'abondement, il est recouru à titre principal au produit mentionné au 1° du présent G et, à titre subsidiaire, aux produits mentionnés au 2° puis au 3°.

L'abondement est égal à la différence entre le montant total des compléments prévus au 2° du C et le montant total des différences calculées en application du 3° du même C.

H.-Une évaluation du dispositif de compensation prévu au présent IV est réalisée au cours du premier semestre de la troisième année suivant celle de son entrée en vigueur.

En vue de cette évaluation, le Gouvernement remet au Parlement, avant le 1er mars de cette même année, un rapport qui présente les effets du dispositif de compensation prévu au présent IV, notamment :

1° Les conséquences sur les ressources financières des communes, en distinguant les communes surcompensées et sous-compensées, et sur leurs capacités d'investissement ;

2° Les conséquences sur les ressources financières consacrées par les communes à la construction de logements sociaux ;

3° L'impact sur l'évolution de la fiscalité directe locale et, le cas échéant, les conséquences de la révision des valeurs locatives des locaux d'habitation ;

4° L'impact sur le budget de l'Etat.

V.-A.-A compter de 2021, une fraction du produit net de la taxe sur la valeur ajoutée, défini comme le produit brut budgétaire de l'année, déduction faite des remboursements et restitutions effectués par les comptables assignataires, est affectée aux établissements publics de coopération intercommunale à fiscalité propre, aux départements, à la Ville de Paris, au Département de Mayotte, à la métropole de Lyon, à la collectivité territoriale de Guyane, à la collectivité territoriale de Martinique et à la collectivité de Corse, selon les modalités définies aux B à D du présent V.

B.-1. Pour chaque établissement public de coopération intercommunale à fiscalité propre et la métropole de Lyon, cette fraction est établie en appliquant, au produit net défini au A, un taux égal au rapport entre :

1° La somme :

a) De la taxe d'habitation sur les locaux meublés affectés à l'habitation principale résultant du produit de la base d'imposition 2020 par le taux intercommunal appliqué sur le territoire intercommunal en 2017 ;

b) De la moyenne annuelle du produit des rôles supplémentaires de taxe d'habitation sur les locaux meublés affectés à l'habitation principale émis en 2018,2019 et 2020 au profit de l'établissement public de coopération intercommunale à fiscalité propre ou de la métropole de Lyon ;

c) Des compensations d'exonérations de taxe d'habitation versées à l'établissement public de coopération intercommunale à fiscalité propre ou à la métropole de Lyon en 2020 ;

2° Et le produit net de la taxe sur la valeur ajoutée encaissé en 2021. Pour l'exercice 2021, ce montant correspond aux recettes nettes de taxe sur la valeur ajoutée au titre de 2021 évaluées dans l'annexe au projet de loi de finances pour 2021.

Au titre des premiers mois de chaque année, ce ratio est appliqué à l'évaluation proposée des recettes nettes de taxe sur la valeur ajoutée pour l'année inscrites dans l'annexe au projet de loi de finances de l'année. Une régularisation est effectuée dès que le produit net de la taxe sur la valeur ajoutée au titre de l'année est révisé.

Au titre de l'exercice 2021, une régularisation est effectuée dès que le produit net de la valeur ajoutée encaissé au cours de cette même année est connu afin que le montant de taxe effectivement perçu par chaque établissement public de coopération intercommunale à fiscalité propre et par la métropole de Lyon soit égal à la somme :

-de la taxe d'habitation sur les locaux meublés affectés à l'habitation principale résultant du produit de la base d'imposition 2020 par le taux intercommunal appliqué sur le territoire intercommunal en 2017 ;
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-de la moyenne annuelle du produit des rôles supplémentaires de taxe d'habitation sur les locaux meublés affectés à l'habitation principale émis en 2018,2019 et 2020 au profit de l'établissement public de coopération intercommunale à fiscalité propre ou de la métropole de Lyon ;
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-des compensations d'exonérations de taxe d'habitation versées à l'établissement public de coopération intercommunale à fiscalité propre ou à la métropole de Lyon en 2020.

La somme revenant à chaque établissement public de coopération intercommunale à fiscalité propre et à la métropole de Lyon fait l'objet d'une notification par arrêté préfectoral.

2. En cas de fusion d'établissements publics de coopération intercommunale à fiscalité propre, le montant de la fraction de taxe sur la valeur ajoutée est égal à la somme des montants des fractions déterminées conformément au 1 des établissements publics de coopération intercommunale à fiscalité propre fusionnés.

3. a. En cas de dissolution d'un établissement public de coopération intercommunale à fiscalité propre, la fraction déterminée conformément au 1 de l'établissement dissous est divisée entre ses communes membres au prorata de la part de chacune d'elles dans le montant total des sommes définies au b du présent 3.

b. Pour chaque commune membre d'un établissement public de coopération intercommunale à fiscalité propre dissous, est calculée la somme :

-de la taxe d'habitation sur les locaux meublés affectés à l'habitation principale résultant du produit de la base d'imposition 2020 par le taux intercommunal appliqué en 2017 au profit de l'établissement public de coopération intercommunale à fiscalité propre sur le territoire de la commune ;

-de la moyenne annuelle du produit des rôles supplémentaires de taxe d'habitation sur les locaux meublés affectés à l'habitation principale émis en 2018,2019 et 2020 au profit de l'établissement public de coopération intercommunale à fiscalité propre sur le territoire de la commune ;

-des compensations d'exonérations de taxe d'habitation versées à l'établissement public de coopération intercommunale à fiscalité propre en 2020 relatives aux bases exonérées sur le territoire de la commune.

4. En cas de retrait d'une commune membre d'un établissement public de coopération intercommunale à fiscalité propre, la part de la fraction déterminée conformément au 1 de l'établissement public de coopération intercommunale à fiscalité propre lui revenant est calculée selon les conditions prévues au 3 du présent B et la fraction de l'établissement public de coopération intercommunale à fiscalité propre concerné est diminuée de cette part.

5. Lorsqu'une commune est devenue membre d'un nouvel établissement public de coopération intercommunale à fiscalité propre, la part de la commune, calculée conformément aux 3 ou 4, est affectée à cet établissement public de coopération intercommunale à fiscalité propre.

6. Si le produit de la taxe sur la valeur ajoutée attribué pour une année donnée représente un montant inférieur pour l'année considérée à la somme définie au 1° du 1 du présent B, la différence fait l'objet d'une attribution à due concurrence d'une part du produit de la taxe sur la valeur ajoutée revenant à l'Etat. Néanmoins, pour les établissements publics de coopération intercommunale à fiscalité propre concernés, cette différence entre le produit de la taxe sur la valeur ajoutée attribué pour une année donnée et la somme définie au même 1° est corrigée de l'impact des cas de changement de périmètre mentionnés aux 3 à 5.

C.-1. Pour chaque département, pour la métropole de Lyon, pour la collectivité de Corse, pour le Département de Mayotte, pour la collectivité territoriale de Guyane et pour la collectivité territoriale de Martinique, cette fraction est établie en appliquant, au produit net défini au A, un taux égal au rapport entre :

1° La somme :

a) De la taxe foncière sur les propriétés bâties résultant du produit de la base d'imposition 2020 par le taux départemental appliqué sur le territoire départemental en 2019. Les impositions émises au profit de la métropole de Lyon sont calculées en fonction des bases nettes de 2020 de taxe foncière sur les propriétés bâties de la métropole de Lyon, multipliées par le taux de taxe foncière sur les propriétés bâties adopté en 2014 par le département du Rhône ;

b) De la moyenne annuelle du produit des rôles supplémentaires de taxe foncière sur les propriétés bâties émis en 2018,2019 et 2020 au profit du département ou de la collectivité à statut particulier. Les impositions supplémentaires émises au profit de la métropole de Lyon sont calculées en fonction des bases nettes de 2020 de taxe foncière sur les propriétés bâties de la métropole de Lyon, multipliées par le taux de taxe foncière sur les propriétés bâties adopté en 2014 par le département du Rhône ;

c) Des compensations d'exonérations de taxe foncière sur les propriétés bâties versées au département ou à la collectivité à statut particulier en 2020. Pour la métropole de Lyon, les compensations d'exonérations sont diminuées de celles qui lui auraient été versées au titre de l'année 2020 si les dispositions du VI du présent article avaient été retenues pour calculer leur montant ;

Au titre des premiers mois de chaque année, ce ratio est appliqué à l'évaluation révisée proposée des recettes nettes de taxe sur la valeur ajoutée pour l'année inscrites dans l'annexe au projet de loi de finances de l'année. Une régularisation est effectuée dès que le produit net de la taxe sur la valeur ajoutée au titre de l'année est révisé.

Au titre de l'exercice 2021, une régularisation est effectuée dès que le produit net de la valeur ajoutée encaissé au cours de cette même année est connu afin que le montant de taxe effectivement perçu par chaque département, par la métropole de Lyon, par la collectivité de Corse, par le Département de Mayotte, par la collectivité territoriale de Guyane et par la collectivité territoriale de Martinique soit égal à la somme :

-de la taxe foncière sur les propriétés bâties résultant du produit de la base d'imposition 2020 par le taux départemental appliqué sur le territoire départemental en 2019. Les impositions émises au profit de la métropole de Lyon sont calculées en fonction des bases nettes de 2020 de taxe foncière sur les propriétés bâties de la métropole de Lyon, multipliées par le taux de taxe foncière sur les propriétés bâties adopté en 2014 par le département du Rhône ;
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-de la moyenne annuelle du produit des rôles supplémentaires de taxe foncière sur les propriétés bâties émis en 2018,2019 et 2020 au profit du département ou de la collectivité territoriale à statut particulier. Les impositions supplémentaires émises au profit de la métropole de Lyon sont calculées en fonction des bases nettes de 2020 de taxe foncière sur les propriétés bâties de la métropole de Lyon, multipliées par le taux de taxe foncière sur les propriétés bâties adopté en 2014 par le département du Rhône ;
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-des compensations d'exonérations de taxe foncière sur les propriétés bâties versées au département ou à la collectivité territoriale à statut particulier en 2020. Pour la métropole de Lyon, les compensations d'exonérations sont diminuées de celles qui lui auraient été versées au titre de l'année 2020 si les dispositions du VI du présent article avaient été retenues pour calculer leur montant.

La somme revenant à chaque département et à chaque collectivité territoriale fait l'objet d'une notification par arrêté préfectoral.

2. En cas de fusion de départements, le montant de la fraction de taxe sur la valeur ajoutée est égal à la somme des montants des fractions déterminées conformément au 1 du présent C des départements fusionnés.

3. Si le produit de la taxe sur la valeur ajoutée attribué pour une année donnée représente un montant inférieur pour l'année considérée à la somme définie au 1° du 1, la différence fait l'objet d'une attribution à due concurrence d'une part du produit de la taxe sur la valeur ajoutée revenant à l'Etat.

D.-1. Pour la Ville de Paris, cette fraction est établie en appliquant, au produit net défini au A, un taux égal au rapport entre :

1° La somme :

a) De la taxe d'habitation sur les locaux meublés affectés à l'habitation principale résultant du produit de la base d'imposition 2020 par le taux appliqué sur le territoire de la Ville de Paris en 2017 ;

c) Des compensations d'exonérations de taxe d'habitation versées à la Ville de Paris en 2020 ;

-de la taxe d'habitation sur les locaux meublés affectés à l'habitation principale résultant du produit de la base d'imposition 2020 par le taux appliqué sur le territoire de la Ville de Paris en 2017 ;
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-de la moyenne annuelle du produit des rôles supplémentaires de taxe d'habitation sur les locaux meublés affectés à l'habitation principale émis en 2018,2019 et 2020 au profit de la Ville de Paris ;
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-des compensations d'exonérations de taxe d'habitation versées à la Ville de Paris en 2020.

La somme revenant à la Ville de Paris fait l'objet d'une notification par arrêté préfectoral.

2. Si le produit de la taxe sur la valeur ajoutée attribué pour une année donnée représente un montant inférieur pour l'année considérée à la somme définie au 1° du 1, la différence fait l'objet d'une attribution à due concurrence d'une part du produit de la taxe sur la valeur ajoutée revenant à l'Etat.

E.-1. A compter de 2021, une fraction du produit net de la taxe sur la valeur ajoutée, défini comme le produit brut budgétaire de l'année, déduction faite des remboursements et restitutions effectués par les comptables assignataires, est versée aux départements, au Département de Mayotte, à la métropole de Lyon, à la collectivité territoriale de Guyane, à la collectivité territoriale de Martinique et à la collectivité de Corse afin de soutenir les territoires les plus fragiles.

3. En 2021, le montant de cette fraction s'élève à 250 millions d'euros. Il est réparti entre les bénéficiaires en fonction de critères de ressources et de charges.

4. A compter de 2022, cette fraction évolue chaque année comme le produit net de la taxe sur la valeur ajoutée tel que défini au 1 du présent E. Elle est divisée en deux parts :

1° Une première part d'un montant fixe de 250 millions d'euros est répartie entre les bénéficiaires en fonction de critères de ressources et de charges ;

2° Une seconde part est affectée à un fonds de sauvegarde des départements. En 2022, son montant est égal à la différence entre la fraction prévue au 1 et le montant fixé à la première part. A compter de la deuxième année, son montant est augmenté annuellement de cette différence.

5. Les conditions d'application des 3 et 4 sont fixées par décret en Conseil d'Etat.

H.-A compter de 2021, une dotation de l'Etat est versée aux établissements publics mentionnés aux articles 1607 bis, 1607 ter, 1609 B, 1609 C et 1609 D du code général des impôts. Le montant de cette dotation est égal au produit versé à ces établissements publics en 2020 au titre du produit des taxes spéciales d'équipement réparti, en 2020, entre les personnes assujetties à la taxe d'habitation sur les résidences principales.

VI. K.-1. Au titre de 2020 :

a) Pour les communes pour lesquelles le montant mentionné au 2° du a du 2 du présent K excède celui mentionné au 1° du même a, la différence mentionnée audit a fait l'objet d'un prélèvement au profit de l'Etat effectué sur les douzièmes, prévus à l'article L. 2332-2 du code général des collectivités territoriales et au II de l'article 46 de la loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006, de la commune ;

b) Pour les établissements publics de coopération intercommunale à fiscalité propre pour lesquels le montant mentionné au 2° du b du 2 du présent K excède celui mentionné au 1° du même b, la différence mentionnée audit b fait l'objet d'un prélèvement au profit de l'Etat effectué sur les douzièmes, prévus à l'article L. 2332-2 du code général des collectivités territoriales et au II de l'article 46 de la loi n° 2005-1719 du 30 décembre 2005 précitée, de l'établissement.

2. a. Pour chaque commune, est calculée la différence entre les deux termes suivants :

1° D'une part, le produit de la base d'imposition communale à la taxe d'habitation des contribuables dégrevés, au titre de 2020, en application de l'article 1414 C du code général des impôts, par le taux communal de taxe d'habitation appliqué en 2017 sur le territoire de la commune ;

2° D'autre part, le produit de la base d'imposition communale à la taxe d'habitation des contribuables dégrevés, au titre de 2020, en application de l'article 1414 C du code général des impôts par le taux communal de taxe d'habitation appliqué en 2019 sur le territoire de la commune.

b. Pour l'application du 1 du présent K, pour chaque établissement public de coopération intercommunale à fiscalité propre, est calculée, au titre de 2020, la différence entre les deux termes suivants :

1° D'une part, le produit de la base d'imposition intercommunale à la taxe d'habitation des contribuables dégrevés, au titre de 2020, en application de l'article 1414 C du code général des impôts, par le taux intercommunal de taxe d'habitation appliqué en 2017 sur le territoire de l'établissement public de coopération intercommunale ;

2° D'autre part, le produit de la base d'imposition intercommunale à la taxe d'habitation des contribuables dégrevés, au titre de 2020, en application de l'article 1414 C du code général des impôts par le taux intercommunal de taxe d'habitation appliqué en 2019 sur le territoire de l'établissement public de coopération intercommunale.

3. Le a du 2 s'applique à la Ville de Paris.

4. Le b du 2 s'applique à la métropole de Lyon.

VII.-A.-Le A et les 14° et 15° du E du I ainsi que les 1°, 3°, 5° et 8° du A du III s'appliquent à compter des impositions établies au titre de 2020.

B.-Le B, le 1° du C et le D du I, le II, à l'exception des 7° à 10° du D et du 3° du F, le 6° du A et le B du III ainsi que le IV s'appliquent à compter des impositions établies au titre de 2021.

C.-Le VI, à l'exception du K, s'applique à compter du 1er janvier 2021.

D.-Le 2° du C du I et les 7° à 10° du D du II s'appliquent à compter des impositions établies au titre de l'année 2022.

E.-Le E du I, à l'exception des 14° et 15°, le F du même I, le G dudit I, à l'exception du a du 3° et du 4° du 2 et des 7 et 8, ainsi que les 2°, 4°, 7° et 9° du A du III s'appliquent à compter des impositions établies au titre de 2023.

" } }, "LEGIARTI000043662291": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-07", "DATE_DEBUT": "2021-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000043662291", "URL": "article/LEGI/ARTI/00/00/43/66/22/LEGIARTI000043662291.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l’article 2-I-2° a de la loi n° 2020-1721 du 29 décembre 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006351259", "@num": "1", "#text": "Loi n° 90-449 du 31 mai 1990 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000159413", "@nortexte": "EQUX8900132L", "@numtexte": "90-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-05-31" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000428979", "#text": "Loi n° 2003-710 du 1 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428979", "@nortexte": "VILX0300056L", "@numtexte": "2003-710", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000044990536", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000043642760", "@num": "1", "#text": "Décret n°2021-744 du 9 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043641803", "@nortexte": "ECOE2108010D", "@numtexte": "2021-744", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-09" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. L2334-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052963", "@num": "R2563-4-1", "#text": "Code général des collectivités territoriales - art. R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306023", "@num": "1390", "#text": "Code général des impôts, CGI. - art. 1390", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744829", "@num": "L815-1", "#text": "Code de la sécurité sociale. - art. L815-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745340", "@num": "L815-24", "#text": "Code de la sécurité sociale. - art. L815-24", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745132", "@num": "L821-1", "#text": "Code de la sécurité sociale. - art. L821-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745319", "@num": "L851-1", "#text": "Code de la sécurité sociale. - art. L851-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" } ] }, "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": "LEGIARTI000049165079", "@fin": "1979-07-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311604", "@fin": "1980-01-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311605", "@fin": "1982-06-29", "@num": "1414", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311606", "@fin": "1988-07-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311607", "@fin": "1991-06-24", "@num": "1414", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311608", "@fin": "1991-12-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311609", "@fin": "1992-07-04", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311610", "@fin": "1994-09-02", "@num": "1414", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311611", "@fin": "1995-10-27", "@num": "1414", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311612", "@fin": "1997-04-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311613", "@fin": "1999-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311614", "@fin": "2000-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311615", "@fin": "2001-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311616", "@fin": "2002-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311617", "@fin": "2003-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311618", "@fin": "2008-04-03", "@num": "1414", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619106", "@fin": "2009-06-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869344", "@fin": "2010-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664553", "@fin": "2016-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031844214", "@fin": "2020-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036442554", "@fin": "2021-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465180", "@fin": "2021-06-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662291", "@fin": "2022-05-07", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765184", "@fin": "2022-08-18", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196039", "@fin": "2023-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041558535", "@fin": "2999-01-01", "@num": "1414", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. – (Abrogé).

I bis. – (Abrogé).

II. – Sont dégrevés d'office de la taxe d'habitation :

1° Les gestionnaires de foyers de jeunes travailleurs, de foyers de travailleurs migrants et des logements-foyers dénommés résidences sociales, à raison des logements situés dans ces foyers ;

Les obligations déclaratives à la charge des personnes ou organismes entrant dans le champ d'application des premier à troisième alinéas sont fixées par décret.

III. – (Abrogé).

1° 5 671 € pour la première part de quotient familial, majoré de 1 641 € pour chacune des quatre premières demi-parts et de 2 901 € pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;

\n
\n2° 6 810 € pour la première part de quotient familial, majoré de 1 641 € pour chacune des deux premières demi-parts et de 2 901 € pour chaque demi-part supplémentaire à compter de la troisième, en Martinique, en Guadeloupe et à La Réunion ;

\n
\n3° 7 562 € pour la première part de quotient familial, majoré de 1 260 € pour chacune des deux premières demi-parts et de 3 021 € pour chaque demi-part supplémentaire à compter de la troisième, en Guyane ;

\n
\n4° 8 310 € pour la première part de quotient familial, majoré de 1 385 € pour chacune des deux premières demi-parts et de 3 321 € pour chaque demi-part supplémentaire à compter de la troisième, à Mayotte.

\n
\nCes montants sont indexés, chaque année, comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
\nLes montants mentionnés aux 1° à 4° sont divisés par deux pour les quarts de part.

Les montants mentionnés aux sixième et avant-dernier alinéas du présent IV sont arrondis à l'euro le plus proche ; la fraction d'euro égale à 0,50 est comptée pour 1.

V. – (Abrogé).

\n
" } }, "LEGIARTI000045765184": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-08-18", "DATE_DEBUT": "2022-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000045765184", "URL": "article/LEGI/ARTI/00/00/45/76/51/LEGIARTI000045765184.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l’article 2-I-2° a de la loi n° 2021-1900 du 30 décembre 2021.

" }, "LIENS": { "LIEN": [ { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000006351259", "@num": "1", "#text": "Loi n° 90-449 du 31 mai 1990 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000159413", "@nortexte": "EQUX8900132L", "@numtexte": "90-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-05-31" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000428979", "#text": "Loi n° 2003-710 du 1 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428979", "@nortexte": "VILX0300056L", "@numtexte": "2003-710", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000045758129", "@num": "1", "#text": "Décret n°2022-782 du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757184", "@nortexte": "ECOE2207364D", "@numtexte": "2022-782", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. L2334-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052963", "@num": "R2563-4-1", "#text": "Code général des collectivités territoriales - art. R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306023", "@num": "1390", "#text": "Code général des impôts, CGI. - art. 1390", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744829", "@num": "L815-1", "#text": "Code de la sécurité sociale. - art. L815-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745340", "@num": "L815-24", "#text": "Code de la sécurité sociale. - art. L815-24", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745132", "@num": "L821-1", "#text": "Code de la sécurité sociale. - art. L821-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745319", "@num": "L851-1", "#text": "Code de la sécurité sociale. - art. L851-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000049165079", "@fin": "1979-07-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311604", "@fin": "1980-01-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311605", "@fin": "1982-06-29", "@num": "1414", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311606", "@fin": "1988-07-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311607", "@fin": "1991-06-24", "@num": "1414", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311608", "@fin": "1991-12-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311609", "@fin": "1992-07-04", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311610", "@fin": "1994-09-02", "@num": "1414", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311611", "@fin": "1995-10-27", "@num": "1414", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311612", "@fin": "1997-04-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311613", "@fin": "1999-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311614", "@fin": "2000-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311615", "@fin": "2001-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311616", "@fin": "2002-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311617", "@fin": "2003-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311618", "@fin": "2008-04-03", "@num": "1414", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619106", "@fin": "2009-06-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869344", "@fin": "2010-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664553", "@fin": "2016-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031844214", "@fin": "2020-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036442554", "@fin": "2021-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465180", "@fin": "2021-06-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662291", "@fin": "2022-05-07", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765184", "@fin": "2022-08-18", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196039", "@fin": "2023-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041558535", "@fin": "2999-01-01", "@num": "1414", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. – (Abrogé).

I bis. – (Abrogé).

II. – Sont dégrevés d'office de la taxe d'habitation :

1° Les gestionnaires de foyers de jeunes travailleurs, de foyers de travailleurs migrants et des logements-foyers dénommés résidences sociales, à raison des logements situés dans ces foyers ;

Les obligations déclaratives à la charge des personnes ou organismes entrant dans le champ d'application des premier à troisième alinéas sont fixées par décret.

III. – (Abrogé).

1° 5 750 € pour la première part de quotient familial, majoré de 1 664 € pour chacune des quatre premières demi-parts et de 2 942 € pour chaque demi-part supplémentaire à compter de la cinquième, en France métropolitaine ;

2° 6 905 € pour la première part de quotient familial, majoré de 1 664 € pour chacune des deux premières demi-parts et de 2 942 € pour chaque demi-part supplémentaire à compter de la troisième, en Martinique, en Guadeloupe et à La Réunion ;

3° 7 668 € pour la première part de quotient familial, majoré de 1 278 € pour chacune des deux premières demi-parts et de 3 063 € pour chaque demi-part supplémentaire à compter de la troisième, en Guyane ;

4° 8 426 € pour la première part de quotient familial, majoré de 1 404 € pour chacune des deux premières demi-parts et de 3 367 € pour chaque demi-part supplémentaire à compter de la troisième, à Mayotte.

Ces montants sont indexés, chaque année, comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
\nLes montants mentionnés aux 1° à 4° sont divisés par deux pour les quarts de part.

Les montants mentionnés aux sixième et avant-dernier alinéas du présent IV sont arrondis à l'euro le plus proche ; la fraction d'euro égale à 0,50 est comptée pour 1.

V. – (Abrogé).

\n
" } }, "LEGIARTI000046196039": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046196039", "URL": "article/LEGI/ARTI/00/00/46/19/60/LEGIARTI000046196039.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du VIII de l’article 6 de la loi n° 2022-1157 du 16 août 2022, ces dispositions s'appliquent à compter du 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006351259", "@num": "1", "#text": "Loi n° 90-449 du 31 mai 1990 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000159413", "@nortexte": "EQUX8900132L", "@numtexte": "90-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-05-31" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000428979", "#text": "Loi n° 2003-710 du 1 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428979", "@nortexte": "VILX0300056L", "@numtexte": "2003-710", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000046196852", "@num": "16", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000046188339", "@num": "6", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. L2334-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052963", "@num": "R2563-4-1", "#text": "Code général des collectivités territoriales - art. R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306023", "@num": "1390", "#text": "Code général des impôts, CGI. - art. 1390", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744829", "@num": "L815-1", "#text": "Code de la sécurité sociale. - art. L815-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745340", "@num": "L815-24", "#text": "Code de la sécurité sociale. - art. L815-24", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745132", "@num": "L821-1", "#text": "Code de la sécurité sociale. - art. L821-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745319", "@num": "L851-1", "#text": "Code de la sécurité sociale. - art. L851-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" } ] }, "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": "LEGIARTI000049165079", "@fin": "1979-07-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311604", "@fin": "1980-01-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311605", "@fin": "1982-06-29", "@num": "1414", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311606", "@fin": "1988-07-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311607", "@fin": "1991-06-24", "@num": "1414", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311608", "@fin": "1991-12-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311609", "@fin": "1992-07-04", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311610", "@fin": "1994-09-02", "@num": "1414", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311611", "@fin": "1995-10-27", "@num": "1414", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311612", "@fin": "1997-04-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311613", "@fin": "1999-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311614", "@fin": "2000-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311615", "@fin": "2001-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311616", "@fin": "2002-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311617", "@fin": "2003-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311618", "@fin": "2008-04-03", "@num": "1414", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619106", "@fin": "2009-06-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869344", "@fin": "2010-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664553", "@fin": "2016-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031844214", "@fin": "2020-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036442554", "@fin": "2021-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465180", "@fin": "2021-06-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662291", "@fin": "2022-05-07", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765184", "@fin": "2022-08-18", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196039", "@fin": "2023-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041558535", "@fin": "2999-01-01", "@num": "1414", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. – (Abrogé).

I bis. – (Abrogé).

II. – Sont dégrevés d'office de la taxe d'habitation :

1° Les gestionnaires de foyers de jeunes travailleurs, de foyers de travailleurs migrants et des logements-foyers dénommés résidences sociales, à raison des logements situés dans ces foyers ;

Les obligations déclaratives à la charge des personnes ou organismes entrant dans le champ d'application des premier à troisième alinéas sont fixées par décret.

III. – (Abrogé).

IV. – Lorsqu'ils ne bénéficient pas de l'exonération prévue à l'article 1414 C, les contribuables âgés de plus de 60 ans ainsi que les veuves et veufs dont le montant des revenus de l'année précédente n'excède pas la limite prévue au I de l'article 1417 et qui ne sont pas passibles de l'impôt sur la fortune immobilière au titre de l'année précédant celle de l'imposition sont dégrevés de la taxe d'habitation afférente à leur habitation principale lorsqu'ils occupent cette habitation avec leurs enfants majeurs lorsque ceux-ci sont inscrits comme demandeurs d'emploi et ne disposent pas de ressources supérieures à :

Les montants mentionnés aux sixième et avant-dernier alinéas du présent IV sont arrondis à l'euro le plus proche ; la fraction d'euro égale à 0,50 est comptée pour 1.

V. – (Abrogé).

\n
" } }, "LEGIARTI000049165079": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049165079", "URL": "article/LEGI/ARTI/00/00/49/16/50/LEGIARTI000049165079.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. L2334-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052963", "@num": "R2563-4-1", "#text": "Code général des collectivités territoriales - art. R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. 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Les dispositions des deux premiers alinéas de l’article 1391 du présent code, relatives à la communication aux contribuables non domiciliés dans la commune du détail des évaluations attribuées à leurs immeubles, sont applicables à la contribution foncière des propriétés non bâties.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006311605", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049165079", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031844214", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311610", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311611", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311612", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311613", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311614", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311615", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311616", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000036442554", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311618", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018619106", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000019869344", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311609", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000043662291", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311608", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311617", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311606", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000036377634", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000042908862", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000042908862", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000046196039", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041465346", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000045765184", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041465180", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041558535", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311607", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021664553", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311604", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036442168", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000036442168", "liens_entrants": true }

Article 1413 bis AUTONOME MODIFIE, en vigueur du 01/01/2020 au 01/01/2021 (Code général des impôts)