{ "article": { "LEGIARTI000042904015": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042904015", "URL": "article/LEGI/ARTI/00/00/42/90/40/LEGIARTI000042904015.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002072255", "@num": "60", "#text": "Loi n° 63-156 du 23 février 1963 - art. 60", "@sens": "source", "@cidtexte": "JORFTEXT000000509290", "@numtexte": "63-156", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-02-23" }, { "@id": "JORFARTI000026597331", "@num": "199", "#text": "Décret n° 2012-1246 du 7 novembre 2012 - art. 199", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "JORFARTI000026597198", "@num": "52", "#text": "Décret n° 2012-1246 du 7 novembre 2012 - art. 52", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000006306079", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042933881", "@num": "R124-7", "#text": "Code de l'énergie - art. R124-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042906176", "@num": "R124-7-1", "#text": "Code de l'énergie - art. R124-7-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042906106", "@num": "R124-7-2", "#text": "Code de l'énergie - art. R124-7-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000042837914", "@nor": "TRER2024646D", "@num": "2020-1763", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2020-1763 du 30 décembre 2020 modifiant les modalités de mise en œuvre du chèque énergie", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000042837914", "@c_titre_court": "Décret n°2020-1763 du 30 décembre 2020" }, { "@fin": "2999-01-01", "#text": "Décret n° 2020-1763 du 30 décembre 2020 modifiant les modalités de mise en œuvre du chèque énergie", "@debut": "2021-01-01", "@id_txt": "LEGITEXT000042903977", "@c_titre_court": "Décret n°2020-1763 du 30 décembre 2020" } ], "@ministere": "Ministère de la transition écologique", "@date_publi": "2020-12-31", "@date_signature": "2020-12-30", "@num_parution_jo": "0316" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000042904015", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000042837974", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code de l'énergie
\n Art. R124-7-1, Art. R124-7-2\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de l'énergie
\n Art. R124-7\n
\n

\n
" } }, "LEGIARTI000006306079": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1407", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306079", "URL": "article/LEGI/ARTI/00/00/06/30/60/LEGIARTI000006306079.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1407AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1408", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000032497139", "@num": "1", "#text": "Décret n°2016-555 du 6 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032496630", "@nortexte": "DEVR1604032D", "@numtexte": "2016-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-06" }, { "@id": "LEGIARTI000037861984", "@num": "7", "#text": "Décret n°2018-1216 du 24 décembre 2018 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000037851932", "@nortexte": "TRER1729563D", "@numtexte": "2018-1216", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-24" }, { "@id": "LEGIARTI000042904003", "@num": "2", "#text": "Décret n°2020-1763 du 30 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042837914", "@nortexte": "TRER2024646D", "@numtexte": "2020-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000042904015", "@num": "8", "#text": "Décret n°2020-1763 du 30 décembre 2020 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000042837914", "@nortexte": "TRER2024646D", "@numtexte": "2020-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGITEXT000049506007", "#text": "Décret n°2024-411 du 4 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049503397", "@nortexte": "ECOR2404879D", "@numtexte": "2024-411", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-04" }, { "@id": "LEGIARTI000049506037", "@num": "5", "#text": "Décret n°2024-411 du 4 mai 2024 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049503397", "@nortexte": "ECOR2404879D", "@numtexte": "2024-411", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-04" }, { "@id": "LEGIARTI000042933828", "@num": "R124-1", "#text": "Code de l'énergie - art. R124-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049507875", "@num": "R124-7-2", "#text": "Code de l'énergie - art. R124-7-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046544460", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622490", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299349", "@num": "322 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038929122", "@num": "322 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179806", "@fin": "2999-01-01", "#text": "I : Locaux imposables", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049164610", "@fin": "1954-08-15", "@num": "1407", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049604670", "@fin": "1979-07-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306079", "@fin": "2001-12-29", "@num": "1407", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306080", "@fin": "2006-12-27", "@num": "1407", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306081", "@fin": "2010-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641744", "@fin": "2010-05-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202262", "@fin": "2012-05-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842052", "@fin": "2013-06-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517751", "@fin": "2016-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781639", "@fin": "2016-06-13", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701418", "@fin": "2023-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041464837", "@fin": "2025-01-01", "@num": "1407", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048846523", "@fin": "2999-01-01", "@num": "1407", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe d'habitation est due :

1° Pour tous les locaux meublés affectés à l'habitation ;

2° Pour les locaux meublés conformément à leur destination et occupés à titre privatif par les sociétés, associations et organismes privés et qui ne sont pas retenus pour l'établissement de la taxe professionnelle ;

3° Pour les locaux meublés sans caractère industriel ou commercial occupés par les organismes de l'Etat, des départements et des communes, ainsi que par les établissements publics autres que ceux visés au 1° du II de l'article 1408.

II. – Ne sont pas imposables à la taxe :

1° Les locaux passibles de la taxe professionnelle lorsqu'ils ne font pas partie de l'habitation personnelle des contribuables ;

2° Les bâtiments servant aux exploitations rurales ;

3° Les locaux destinés au logement des élèves dans les écoles et pensionnats ;

4° Les bureaux des fonctionnaires publics.

" } }, "LEGIARTI000006306080": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1407", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-27", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306080", "URL": "article/LEGI/ARTI/00/00/06/30/60/LEGIARTI000006306080.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1407AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1408", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321324", "@num": "34", "#text": "Loi - art. 34 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000581002", "#text": "Loi 2001-1276 2001-12-28 art. 34 I 2, II", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000032497139", "@num": "1", "#text": "Décret n°2016-555 du 6 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032496630", "@nortexte": "DEVR1604032D", "@numtexte": "2016-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-06" }, { "@id": "LEGIARTI000037861984", "@num": "7", "#text": "Décret n°2018-1216 du 24 décembre 2018 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000037851932", "@nortexte": "TRER1729563D", "@numtexte": "2018-1216", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-24" }, { "@id": "LEGIARTI000042904003", "@num": "2", "#text": "Décret n°2020-1763 du 30 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042837914", "@nortexte": "TRER2024646D", "@numtexte": "2020-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000042904015", "@num": "8", "#text": "Décret n°2020-1763 du 30 décembre 2020 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000042837914", "@nortexte": "TRER2024646D", "@numtexte": "2020-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGITEXT000049506007", "#text": "Décret n°2024-411 du 4 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049503397", "@nortexte": "ECOR2404879D", "@numtexte": "2024-411", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-04" }, { "@id": "LEGIARTI000049506037", "@num": "5", "#text": "Décret n°2024-411 du 4 mai 2024 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049503397", "@nortexte": "ECOR2404879D", "@numtexte": "2024-411", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-04" }, { "@id": "LEGIARTI000042933828", "@num": "R124-1", "#text": "Code de l'énergie - art. R124-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049507875", "@num": "R124-7-2", "#text": "Code de l'énergie - art. R124-7-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046544460", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622490", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299349", "@num": "322 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038929122", "@num": "322 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2003-03-06 6D-2-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179806", "@fin": "2999-01-01", "#text": "I : Locaux imposables", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049164610", "@fin": "1954-08-15", "@num": "1407", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049604670", "@fin": "1979-07-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306079", "@fin": "2001-12-29", "@num": "1407", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306080", "@fin": "2006-12-27", "@num": "1407", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306081", "@fin": "2010-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641744", "@fin": "2010-05-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202262", "@fin": "2012-05-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842052", "@fin": "2013-06-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517751", "@fin": "2016-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781639", "@fin": "2016-06-13", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701418", "@fin": "2023-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041464837", "@fin": "2025-01-01", "@num": "1407", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048846523", "@fin": "2999-01-01", "@num": "1407", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe d'habitation est due :

1° Pour tous les locaux meublés affectés à l'habitation ;

II. – Ne sont pas imposables à la taxe :

1° Les locaux passibles de la taxe professionnelle lorsqu'ils ne font pas partie de l'habitation personnelle des contribuables ;

2° Les bâtiments servant aux exploitations rurales ;

3° Les locaux destinés au logement des élèves dans les écoles et pensionnats ;

4° Les bureaux des fonctionnaires publics ;

5° Les locaux affectés au logement des étudiants dans les résidences universitaires lorsque la gestion de ces locaux est assurée par un centre régional des oeuvres universitaires et scolaires ou par un organisme en subordonnant la disposition à des conditions financières et d'occupation analogues. Un décret fixe les justifications à produire par ces organismes.

" } }, "LEGIARTI000006306081": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1407", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006306081", "URL": "article/LEGI/ARTI/00/00/06/30/60/LEGIARTI000006306081.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1407AAXXXXXAC" } }, "NOTA": { "CONTENU": "
Ces dispositions sont applicables à compter des impositions établies au titre de l'année 2008.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322820", "@num": "78", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 78 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000032497139", "@num": "1", "#text": "Décret n°2016-555 du 6 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032496630", "@nortexte": "DEVR1604032D", "@numtexte": "2016-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-06" }, { "@id": "LEGIARTI000037861984", "@num": "7", "#text": "Décret n°2018-1216 du 24 décembre 2018 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000037851932", "@nortexte": "TRER1729563D", "@numtexte": "2018-1216", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-24" }, { "@id": "LEGIARTI000042904003", "@num": "2", "#text": "Décret n°2020-1763 du 30 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042837914", "@nortexte": "TRER2024646D", "@numtexte": "2020-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000042904015", "@num": "8", "#text": "Décret n°2020-1763 du 30 décembre 2020 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000042837914", "@nortexte": "TRER2024646D", "@numtexte": "2020-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGITEXT000049506007", "#text": "Décret n°2024-411 du 4 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049503397", "@nortexte": "ECOR2404879D", "@numtexte": "2024-411", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-04" }, { "@id": "LEGIARTI000049506037", "@num": "5", "#text": "Décret n°2024-411 du 4 mai 2024 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049503397", "@nortexte": "ECOR2404879D", "@numtexte": "2024-411", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-04" }, { "@id": "LEGIARTI000042933828", "@num": "R124-1", "#text": "Code de l'énergie - art. 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R124-7-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046544460", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622490", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299349", "@num": "322 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038929122", "@num": "322 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179806", "@fin": "2999-01-01", "#text": "I : Locaux imposables", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049164610", "@fin": "1954-08-15", "@num": "1407", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049604670", "@fin": "1979-07-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306079", "@fin": "2001-12-29", "@num": "1407", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306080", "@fin": "2006-12-27", "@num": "1407", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306081", "@fin": "2010-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641744", "@fin": "2010-05-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202262", "@fin": "2012-05-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842052", "@fin": "2013-06-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517751", "@fin": "2016-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781639", "@fin": "2016-06-13", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701418", "@fin": "2023-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041464837", "@fin": "2025-01-01", "@num": "1407", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048846523", "@fin": "2999-01-01", "@num": "1407", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe d'habitation est due :

1° Pour tous les locaux meublés affectés à l'habitation ;

II. – Ne sont pas imposables à la taxe :

1° Les locaux passibles de la taxe professionnelle lorsqu'ils ne font pas partie de l'habitation personnelle des contribuables ;

2° Les bâtiments servant aux exploitations rurales ;

3° Les locaux destinés au logement des élèves dans les écoles et pensionnats ;

4° Les bureaux des fonctionnaires publics ;

III. – Dans les zones de revitalisation rurale mentionnées à l'article 1465 A, les communes peuvent, par une délibération de portée générale prise dans les conditions prévues au I de l'article 1639 A bis, exonérer :

1° Les locaux mis en location à titre de gîte rural ;

2° Les locaux mis en location en qualité de meublés de tourisme au sens de l'arrêté du 28 décembre 1976 relatif à la répartition catégorielle des meublés de tourisme et des gîtes de France ;

3° Les chambres d'hôtes au sens de l'article L. 324-3 du code du tourisme.

La délibération prise par la commune produit ses effets pour la détermination de la part de la taxe d'habitation afférente à ces locaux revenant à chaque collectivité territoriale et établissement public de coopération intercommunale doté d'une fiscalité propre. Elle peut concerner une ou plusieurs catégories de locaux.

Pour bénéficier de cette exonération, le redevable de la taxe d'habitation adresse au service des impôts du lieu de situation du bien, avant le 1er janvier de chaque année au titre de laquelle l'exonération est applicable, une déclaration accompagnée de tous les éléments justifiant de l'affectation des locaux.

" } }, "LEGIARTI000021641744": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1407", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021641744", "URL": "article/LEGI/ARTI/00/00/21/64/17/LEGIARTI000021641744.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021575623", "@num": "2", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000032497139", "@num": "1", "#text": "Décret n°2016-555 du 6 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032496630", "@nortexte": "DEVR1604032D", "@numtexte": "2016-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-06" }, { "@id": "LEGIARTI000037861984", "@num": "7", "#text": "Décret n°2018-1216 du 24 décembre 2018 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000037851932", "@nortexte": "TRER1729563D", "@numtexte": "2018-1216", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-24" }, { "@id": "LEGIARTI000042904003", "@num": "2", "#text": "Décret n°2020-1763 du 30 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042837914", "@nortexte": "TRER2024646D", "@numtexte": "2020-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000042904015", "@num": "8", "#text": "Décret n°2020-1763 du 30 décembre 2020 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000042837914", "@nortexte": "TRER2024646D", "@numtexte": "2020-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGITEXT000049506007", "#text": "Décret n°2024-411 du 4 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049503397", "@nortexte": "ECOR2404879D", "@numtexte": "2024-411", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-04" }, { "@id": "LEGIARTI000049506037", "@num": "5", "#text": "Décret n°2024-411 du 4 mai 2024 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049503397", "@nortexte": "ECOR2404879D", "@numtexte": "2024-411", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-04" }, { "@id": "LEGIARTI000042933828", "@num": "R124-1", "#text": "Code de l'énergie - art. 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R124-7-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046544460", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622490", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299349", "@num": "322 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038929122", "@num": "322 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179806", "@fin": "2999-01-01", "#text": "I : Locaux imposables", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049164610", "@fin": "1954-08-15", "@num": "1407", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049604670", "@fin": "1979-07-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306079", "@fin": "2001-12-29", "@num": "1407", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306080", "@fin": "2006-12-27", "@num": "1407", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306081", "@fin": "2010-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641744", "@fin": "2010-05-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202262", "@fin": "2012-05-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842052", "@fin": "2013-06-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517751", "@fin": "2016-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781639", "@fin": "2016-06-13", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701418", "@fin": "2023-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041464837", "@fin": "2025-01-01", "@num": "1407", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048846523", "@fin": "2999-01-01", "@num": "1407", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe d'habitation est due :

1° Pour tous les locaux meublés affectés à l'habitation ;

II. – Ne sont pas imposables à la taxe :

1° Les locaux passibles de la cotisation foncière des entreprises lorsqu'ils ne font pas partie de l'habitation personnelle des contribuables ;

2° Les bâtiments servant aux exploitations rurales ;

3° Les locaux destinés au logement des élèves dans les écoles et pensionnats ;

4° Les bureaux des fonctionnaires publics ;

5° Les locaux affectés au logement des étudiants dans les résidences universitaires lorsque la gestion de ces locaux est assurée par un centre régional des œuvres universitaires et scolaires ou par un organisme en subordonnant la disposition à des conditions financières et d'occupation analogues. Un décret fixe les justifications à produire par ces organismes.

1° Les locaux mis en location à titre de gîte rural ;

3° Les chambres d'hôtes au sens de l'article L. 324-3 du code du tourisme.

" } }, "LEGIARTI000022202262": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1407", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022202262", "URL": "article/LEGI/ARTI/00/00/22/20/22/LEGIARTI000022202262.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'arrêté du 1er avril 1997 modifiant l'arrêté du 28 décembre 1976 modifié instituant la répartition catégorielle des meublés de tourisme et des gîtes de France.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025074231", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000022169561", "@num": "1", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000032497139", "@num": "1", "#text": "Décret n°2016-555 du 6 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032496630", "@nortexte": "DEVR1604032D", "@numtexte": "2016-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-06" }, { "@id": "LEGIARTI000037861984", "@num": "7", "#text": "Décret n°2018-1216 du 24 décembre 2018 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000037851932", "@nortexte": "TRER1729563D", "@numtexte": "2018-1216", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-24" }, { "@id": "LEGIARTI000042904003", "@num": "2", "#text": "Décret n°2020-1763 du 30 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042837914", "@nortexte": "TRER2024646D", "@numtexte": "2020-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000042904015", "@num": "8", "#text": "Décret n°2020-1763 du 30 décembre 2020 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000042837914", "@nortexte": "TRER2024646D", "@numtexte": "2020-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGITEXT000049506007", "#text": "Décret n°2024-411 du 4 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049503397", "@nortexte": "ECOR2404879D", "@numtexte": "2024-411", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-04" }, { "@id": "LEGIARTI000049506037", "@num": "5", "#text": "Décret n°2024-411 du 4 mai 2024 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049503397", "@nortexte": "ECOR2404879D", "@numtexte": "2024-411", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-04" }, { "@id": "LEGIARTI000042933828", "@num": "R124-1", "#text": "Code de l'énergie - art. 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R124-7-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046544460", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622490", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299349", "@num": "322 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038929122", "@num": "322 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179806", "@fin": "2999-01-01", "#text": "I : Locaux imposables", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049164610", "@fin": "1954-08-15", "@num": "1407", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049604670", "@fin": "1979-07-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306079", "@fin": "2001-12-29", "@num": "1407", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306080", "@fin": "2006-12-27", "@num": "1407", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306081", "@fin": "2010-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641744", "@fin": "2010-05-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202262", "@fin": "2012-05-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842052", "@fin": "2013-06-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517751", "@fin": "2016-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781639", "@fin": "2016-06-13", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701418", "@fin": "2023-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041464837", "@fin": "2025-01-01", "@num": "1407", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048846523", "@fin": "2999-01-01", "@num": "1407", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe d'habitation est due :

1° Pour tous les locaux meublés affectés à l'habitation ;

II. – Ne sont pas imposables à la taxe :

1° Les locaux passibles de la cotisation foncière des entreprises lorsqu'ils ne font pas partie de l'habitation personnelle des contribuables ;

2° Les bâtiments servant aux exploitations rurales ;

3° Les locaux destinés au logement des élèves dans les écoles et pensionnats ;

4° Les bureaux des fonctionnaires publics ;

1° Les locaux mis en location à titre de gîte rural ;

2° Les locaux mis en location en qualité de meublés de tourisme au sens de l'arrêté du 28 décembre 1976 modifié instituant la répartition catégorielle des meublés de tourisme ;

3° Les chambres d'hôtes au sens de l'article L. 324-3 du code du tourisme.

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I. – La taxe d'habitation est due :

1° Pour tous les locaux meublés affectés à l'habitation ;

II. – Ne sont pas imposables à la taxe :

1° Les locaux passibles de la cotisation foncière des entreprises lorsqu'ils ne font pas partie de l'habitation personnelle des contribuables ;

2° Les bâtiments servant aux exploitations rurales ;

3° Les locaux destinés au logement des élèves dans les écoles et pensionnats ;

4° Les bureaux des fonctionnaires publics ;

1° Les locaux mis en location à titre de gîte rural ;

2° Les locaux mis en location en qualité de meublés de tourisme au sens de l'article D. 324-1 du code du tourisme ;

3° Les chambres d'hôtes au sens de l'article L. 324-3 du code du tourisme.

" } }, "LEGIARTI000027517751": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1407", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2013-06-07" } }, "META_COMMUN": { "ID": "LEGIARTI000027517751", "URL": "article/LEGI/ARTI/00/00/27/51/77/LEGIARTI000027517751.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence des articles 2 et 6-II (2°) du décret n° 2006-1229 du 6 octobre 2006.

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L324-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179806", "@fin": "2999-01-01", "#text": "I : Locaux imposables", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049164610", "@fin": "1954-08-15", "@num": "1407", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049604670", "@fin": "1979-07-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306079", "@fin": "2001-12-29", "@num": "1407", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306080", "@fin": "2006-12-27", "@num": "1407", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306081", "@fin": "2010-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641744", "@fin": "2010-05-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202262", "@fin": "2012-05-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842052", "@fin": "2013-06-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517751", "@fin": "2016-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781639", "@fin": "2016-06-13", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701418", "@fin": "2023-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041464837", "@fin": "2025-01-01", "@num": "1407", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048846523", "@fin": "2999-01-01", "@num": "1407", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe d'habitation est due :

1° Pour tous les locaux meublés affectés à l'habitation ;

II. – Ne sont pas imposables à la taxe :

1° Les locaux passibles de la cotisation foncière des entreprises lorsqu'ils ne font pas partie de l'habitation personnelle des contribuables ;

2° Les bâtiments servant aux exploitations rurales ;

3° Les locaux destinés au logement des élèves dans les écoles et pensionnats ;

4° Les bureaux des fonctionnaires publics ;

1° Les locaux mis en location à titre de gîte rural ;

2° Les locaux mis en location en qualité de meublés de tourisme au sens de l'article D. 324-2 du code du tourisme ;

3° Les chambres d'hôtes au sens de l'article L. 324-3 du code du tourisme.

" } }, "LEGIARTI000031781639": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1407", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-13", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031781639", "URL": "article/LEGI/ARTI/00/00/31/78/16/LEGIARTI000031781639.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 91 de la loi n° 2015-1785 du 29 décembre 2015, les délibérations des collectivités territoriales et des établissements publics de coopération intercommunale à fiscalité propre prises en application du 1° du III de l'article 1407 du code général des impôts, dans sa rédaction antérieure à la présente loi, cessent de produire leurs effets à compter du 1er janvier 2017.

Les présentes dispositions s'appliquent à compter des impositions établies au titre de 2016.

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031843977", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000031734746", "@num": "91", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 91 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000032497139", "@num": "1", "#text": "Décret n°2016-555 du 6 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032496630", "@nortexte": "DEVR1604032D", "@numtexte": "2016-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-06" }, { "@id": "LEGIARTI000037861984", "@num": "7", "#text": "Décret n°2018-1216 du 24 décembre 2018 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000037851932", "@nortexte": "TRER1729563D", "@numtexte": "2018-1216", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-24" }, { "@id": "LEGIARTI000042904003", "@num": "2", "#text": "Décret n°2020-1763 du 30 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042837914", "@nortexte": "TRER2024646D", "@numtexte": "2020-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000042904015", "@num": "8", "#text": "Décret n°2020-1763 du 30 décembre 2020 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000042837914", "@nortexte": "TRER2024646D", "@numtexte": "2020-1763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGITEXT000049506007", "#text": "Décret n°2024-411 du 4 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049503397", "@nortexte": "ECOR2404879D", "@numtexte": "2024-411", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-04" }, { "@id": "LEGIARTI000049506037", "@num": "5", "#text": "Décret n°2024-411 du 4 mai 2024 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049503397", "@nortexte": "ECOR2404879D", "@numtexte": "2024-411", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-04" }, { "@id": "LEGIARTI000042933828", "@num": "R124-1", "#text": "Code de l'énergie - art. R124-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049507875", "@num": "R124-7-2", "#text": "Code de l'énergie - art. R124-7-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306083", "@num": "1408", "#text": "Code général des impôts, CGI. - art. 1408", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306203", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311889", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046544460", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622490", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299349", "@num": "322 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038929122", "@num": "322 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813149", "@num": "L324-1", "#text": "Code du tourisme. - art. L324-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813153", "@num": "L324-3", "#text": "Code du tourisme. - art. L324-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179806", "@fin": "2999-01-01", "#text": "I : Locaux imposables", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049164610", "@fin": "1954-08-15", "@num": "1407", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049604670", "@fin": "1979-07-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306079", "@fin": "2001-12-29", "@num": "1407", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306080", "@fin": "2006-12-27", "@num": "1407", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306081", "@fin": "2010-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641744", "@fin": "2010-05-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202262", "@fin": "2012-05-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842052", "@fin": "2013-06-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517751", "@fin": "2016-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781639", "@fin": "2016-06-13", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701418", "@fin": "2023-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041464837", "@fin": "2025-01-01", "@num": "1407", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048846523", "@fin": "2999-01-01", "@num": "1407", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe d'habitation est due :

1° Pour tous les locaux meublés affectés à l'habitation ;

II. – Ne sont pas imposables à la taxe :

1° Les locaux passibles de la cotisation foncière des entreprises lorsqu'ils ne font pas partie de l'habitation personnelle des contribuables ;

2° Les bâtiments servant aux exploitations rurales ;

3° Les locaux destinés au logement des élèves dans les écoles et pensionnats ;

4° Les bureaux des fonctionnaires publics ;

1° (abrogé) ;

2° Les locaux classés meublés de tourisme dans les conditions prévues à l'article L. 324-1 du code du tourisme ;

3° Les chambres d'hôtes au sens de l'article L. 324-3 du code du tourisme.

La délibération prise par la commune produit ses effets pour la détermination de la part de la taxe d'habitation afférente à ces locaux revenant à la commune et, le cas échéant, à l'établissement public de coopération intercommunale doté d'une fiscalité propre dont elle est membre. Elle peut concerner une ou plusieurs catégories de locaux.

" } }, "LEGIARTI000032701418": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1407", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2016-06-13" } }, "META_COMMUN": { "ID": "LEGIARTI000032701418", "URL": "article/LEGI/ARTI/00/00/32/70/14/LEGIARTI000032701418.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Les présentes dispositions s'appliquent à compter des impositions établies au titre de 2016.

\n
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L324-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813153", "@num": "L324-3", "#text": "Code du tourisme. - art. L324-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179806", "@fin": "2999-01-01", "#text": "I : Locaux imposables", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049164610", "@fin": "1954-08-15", "@num": "1407", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049604670", "@fin": "1979-07-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306079", "@fin": "2001-12-29", "@num": "1407", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306080", "@fin": "2006-12-27", "@num": "1407", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306081", "@fin": "2010-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641744", "@fin": "2010-05-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202262", "@fin": "2012-05-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842052", "@fin": "2013-06-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517751", "@fin": "2016-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781639", "@fin": "2016-06-13", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701418", "@fin": "2023-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041464837", "@fin": "2025-01-01", "@num": "1407", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048846523", "@fin": "2999-01-01", "@num": "1407", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe d'habitation est due :

1° Pour tous les locaux meublés affectés à l'habitation ;

II. – Ne sont pas imposables à la taxe :

1° Les locaux passibles de la cotisation foncière des entreprises lorsqu'ils ne font pas partie de l'habitation personnelle des contribuables ;

2° Les bâtiments servant aux exploitations rurales ;

3° Les locaux destinés au logement des élèves dans les écoles et pensionnats ;

4° Les bureaux des fonctionnaires publics ;

1° (abrogé) ;

2° Les locaux classés meublés de tourisme dans les conditions prévues à l'article L. 324-1 du code du tourisme ;

3° Les chambres d'hôtes au sens de l'article L. 324-3 du code du tourisme.

" } }, "LEGIARTI000041464837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1407", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041464837", "URL": "article/LEGI/ARTI/00/00/41/46/48/LEGIARTI000041464837.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 s’appliquent à compter des impositions établies au titre de 2023.

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R124-7-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465205", "@num": "1408", "#text": "Code général des impôts, CGI. - art. 1408 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306203", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311889", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046544460", "@num": "1639 A quater", "#text": "Code général des impôts, CGI. - art. 1639 A quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622490", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299349", "@num": "322 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038929122", "@num": "322 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813149", "@num": "L324-1", "#text": "Code du tourisme. - art. L324-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813153", "@num": "L324-3", "#text": "Code du tourisme. - art. L324-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179806", "@fin": "2999-01-01", "#text": "I : Locaux imposables", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049164610", "@fin": "1954-08-15", "@num": "1407", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049604670", "@fin": "1979-07-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306079", "@fin": "2001-12-29", "@num": "1407", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306080", "@fin": "2006-12-27", "@num": "1407", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306081", "@fin": "2010-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641744", "@fin": "2010-05-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202262", "@fin": "2012-05-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842052", "@fin": "2013-06-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517751", "@fin": "2016-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781639", "@fin": "2016-06-13", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701418", "@fin": "2023-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041464837", "@fin": "2025-01-01", "@num": "1407", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048846523", "@fin": "2999-01-01", "@num": "1407", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. – La taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale est due :

1° Pour tous les locaux meublés affectés à l'habitation autres que ceux affectés à l'habitation principale ;

II. – Ne sont pas imposables à la taxe :

1° Les locaux passibles de la cotisation foncière des entreprises lorsqu'ils ne font pas partie de l'habitation personnelle des contribuables ;

2° Les bâtiments servant aux exploitations rurales ;

3° Les locaux destinés au logement des élèves dans les écoles et pensionnats ;

4° Les bureaux des fonctionnaires publics ;

1° (abrogé) ;

2° Les locaux classés meublés de tourisme dans les conditions prévues à l'article L. 324-1 du code du tourisme ;

3° Les chambres d'hôtes au sens de l'article L. 324-3 du code du tourisme.

La délibération prise par la commune produit ses effets pour la détermination de la part de la taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale afférente à ces locaux revenant à la commune et, le cas échéant, à l'établissement public de coopération intercommunale doté d'une fiscalité propre dont elle est membre. Elle peut concerner une ou plusieurs catégories de locaux.

Pour bénéficier de cette exonération, le redevable de la taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale adresse au service des impôts du lieu de situation du bien, avant le 1er janvier de chaque année au titre de laquelle l'exonération est applicable, une déclaration accompagnée de tous les éléments justifiant de l'affectation des locaux.

\n
" } }, "LEGIARTI000042906106": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R124-7-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-05-06", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042906106", "URL": "article/LEGI/ARTI/00/00/42/90/61/LEGIARTI000042906106.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 15 du décret n° 2020-1763 du 30 décembre 2020, ces dispositions entrent en vigueur le 1er janvier 2021.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042904015", "@num": "8", "#text": "Décret n°2020-1763 du 30 décembre 2020 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000042837914", "@nortexte": "TRER2024646D", "@numtexte": "2020-1763", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000049506031", "@num": "2", "#text": "Décret n°2024-411 du 4 mai 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049503397", "@nortexte": "ECOR2404879D", "@numtexte": "2024-411", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-04" }, { "@id": "LEGIARTI000006306079", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033514621", "@fin": "2999-01-01", "#text": "Section 1 : Le chèque énergie", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032497832", "@fin": "2999-01-01", "#text": "Chapitre IV : La protection des consommateurs en situation de précarité énergétique", "@debut": "2016-05-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031747441", "@fin": "2999-01-01", "#text": "TITRE II : LES OBLIGATIONS DE SERVICE PUBLIC ET LA PROTECTION DES CONSOMMATEURS", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031747287", "@fin": "2999-01-01", "#text": "LIVRE IER : L'ORGANISATION GÉNÉRALE DU SECTEUR DE L'ÉNERGIE", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031747285", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2016-01-01" } ] }, "@cid": "LEGITEXT000023983208", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'énergie", "@debut": "2011-06-01", "@id_txt": "LEGITEXT000023983208", "@c_titre_court": "Code de l'énergie" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042906106", "@fin": "2024-05-06", "@num": "R124-7-2", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049507875", "@fin": "2999-01-01", "@num": "R124-7-2", "@etat": "VIGUEUR", "@debut": "2024-05-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Lorsque la situation d'un ménage, au regard de l'administration fiscale, est corrigée et que cette correction permet au ménage de satisfaire les critères d'éligibilité prévus à l'article R. 124-1 ou lui donne droit à un montant d'aide plus élevé, l'Agence de services et de paiement, sur réclamation de ce ménage et au vu des justificatifs d'imposition, selon le cas, émet un chèque énergie ou émet un chèque énergie complémentaire ou échange le chèque initialement reçu par le ménage contre un nouveau chèque, de telle sorte que le ménage bénéficie du montant auquel sa situation modifiée le rend éligible.
\n
\nLorsqu'un ménage n'a pas reçu de chèque en raison de son absence du fichier des bénéficiaires, elle-même liée à la remise de sa déclaration de revenus à l'administration fiscale hors des délais légaux ou à l'absence de déclaration, l'Agence de services et de paiement instruit son dossier sur la base des éléments qui lui sont fournis et, si les critères sont réunis, accorde le bénéfice du chèque énergie. Une information écrite est adressée au ménage lui rappelant la nécessité de remplir ses obligations fiscales dans les délais légaux et lui indiquant qu'une réclamation pour le même motif ne sera pas recevable les années suivantes. La réclamation déposée par le même ménage pour le même motif les années suivantes est rejetée par l'Agence de services et de paiement.
\n
\nPour être recevable, la réclamation doit être formulée avant le 31 décembre de l'année suivant l'année au titre de laquelle le chèque énergie a été émis ou aurait dû être émis. Au-delà de cette date, les réclamations en cours de traitement sont, en l'absence de réaction du ménage dans les trois mois suivant la date de la dernière communication adressée par l'Agence de services et de paiement, clôturées définitivement.
\n
\nII.-Par dérogation aux dispositions de l'article R. 124-1, les ménages qui obtiennent, entre le 2 janvier et le 31 décembre de l'année d'imposition, la disposition ou la jouissance d'un local imposable à la taxe d'habitation prévue à l'article 1407 du code général des impôts, et qui satisfont à la condition de revenu mentionnée au premier alinéa de l'article R. 124-1 peuvent, à l'exception des ménages mentionnés aux dispositions de l'article D. 124-4-1, avant le 31 mai de l'année suivant l'année d'imposition, demander à l'Agence de services et de paiement le bénéfice d'un chèque énergie au titre de ce logement pour cette même année.
\n
\nCes ménages fournissent, à l'appui de leur demande :
\n
\n1° Une copie de l'avis d'imposition à l'impôt sur le revenu de chaque contribuable du ménage occupant le logement à cette date, pour l'avant-dernière année précédant celle au titre de laquelle le ménage demande le bénéfice du chèque énergie ;
\n
\n2° Tout élément permettant d'établir la composition du ménage ;
\n
\n3° Une copie d'un justificatif d'identité des personnes occupant le logement ;
\n
\n4° Tout élément permettant de justifier que, préalablement à leur emménagement dans le local assujetti à la taxe d'habitation, ils n'occupaient pas un logement assujetti à la taxe d'habitation ;
\n
\n5° Un justificatif attestant qu'ils ont la disposition ou la jouissance du local, mentionnant la date d'entrée et, le cas échéant, la date de sortie du local, notamment un contrat de location ou un acte de vente, ainsi qu'un justificatif de domicile ;
\n
\n6° Tout document permettant d'attester que leur logement est assujetti à la taxe d'habitation.
\n
\nIII.-L'Agence de services et de paiement peut demander aux ménages, après réception des éléments mentionnés au I et au II, tout document de nature à vérifier leur actualité et leur authenticité. Le cas échéant, elle attribue au ménage un chèque énergie dont la valeur est calculée au prorata de la durée d'occupation du local.

" } }, "LEGIARTI000042906176": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R124-7-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042906176", "URL": "article/LEGI/ARTI/00/00/42/90/61/LEGIARTI000042906176.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 15 du décret n° 2020-1763 du 30 décembre 2020, ces dispositions entrent en vigueur le 1er janvier 2021.

(1) Conformément à l'article 15 du décret n° 2020-1763 du 30 décembre 2020, les dispositions issues du quinzième alinéa de l'article 8 entrent en vigueur le 1er juillet 2021.

L'Agence de services et de paiement prend toutes les précautions nécessaires pour préserver la sécurité et la confidentialité des données, en particulier à l'occasion de leur transmission. Les personnes chargées de recueillir et d'exploiter ces données sont tenues à une obligation de confidentialité.
\n
\nLes informations transmises en application des articles R. 124-4-1, R. 124-5 et R. 124-7 ne peuvent être conservées pendant une durée supérieure à trente-six mois à compter de leur réception. Toutefois, lorsque le bénéficiaire fait usage du chèque qu'il reçoit pour le paiement d'une dépense mentionnée au I de l'article R. 124-4 ou d'une dépense mentionnée à l'article R. 124-13, les informations le concernant sont conservées par l'Agence de services et de paiement conformément aux obligations relatives au délai de conservation des pièces justificatives de la dépense publique, en application de l'article 60 de la loi n° 63-156 du 23 février 1963 de finances pour 1963 et des articles 52 et 199 du décret n° 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique. (1)
\n
\nLes informations nécessaires à la mise en œuvre des articles R. 124-10 et R. 124-16 sont conservées par l'Agence de services et de paiement tant que le ménage reste bénéficiaire du chèque énergie ou, à défaut, pour une durée de trente-six mois à compter de la date de lancement de la dernière campagne du chèque énergie au cours de laquelle le ménage a été bénéficiaire.

" } }, "LEGIARTI000042933881": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R124-7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042933881", "URL": "article/LEGI/ARTI/00/00/42/93/38/LEGIARTI000042933881.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 15 du décret n° 2020-1763 du 30 décembre 2020, ces dispositions entrent en vigueur le 1er janvier 2021.

Jusqu'au 30 juin 2021, les dispositions du deuxième alinéa du II de l'article R. 124-7 sont maintenues en vigueur dans leur rédaction issue du décret n° 2018-1216 du 24 décembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002072255", "@num": "60", "#text": "Loi n° 63-156 du 23 février 1963 - art. 60", "@sens": "source", "@cidtexte": "JORFTEXT000000509290", "@numtexte": "63-156", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-02-23" }, { "@id": "LEGIARTI000006528126", "@num": "32", "#text": "LOI n° 78-17 du 6 janvier 1978 - art. 32", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "JORFARTI000026597331", "@num": "199", "#text": "Décret n° 2012-1246 du 7 novembre 2012 - art. 199", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "JORFARTI000026597198", "@num": "52", "#text": "Décret n° 2012-1246 du 7 novembre 2012 - art. 52", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000042904015", "@num": "8", "#text": "Décret n°2020-1763 du 30 décembre 2020 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000042837914", "@nortexte": "TRER2024646D", "@numtexte": "2020-1763", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000032497834", "@num": "R124-1", "#text": "Code de l'énergie - art. R124-1", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032497840", "@num": "R124-4", "#text": "Code de l'énergie - art. R124-4", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032497844", "@num": "R124-6", "#text": "Code de l'énergie - art. R124-6", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033514621", "@fin": "2999-01-01", "#text": "Section 1 : Le chèque énergie", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032497832", "@fin": "2999-01-01", "#text": "Chapitre IV : La protection des consommateurs en situation de précarité énergétique", "@debut": "2016-05-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031747441", "@fin": "2999-01-01", "#text": "TITRE II : LES OBLIGATIONS DE SERVICE PUBLIC ET LA PROTECTION DES CONSOMMATEURS", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031747287", "@fin": "2999-01-01", "#text": "LIVRE IER : L'ORGANISATION GÉNÉRALE DU SECTEUR DE L'ÉNERGIE", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031747285", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2016-01-01" } ] }, "@cid": "LEGITEXT000023983208", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'énergie", "@debut": "2011-06-01", "@id_txt": "LEGITEXT000023983208", "@c_titre_court": "Code de l'énergie" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032497846", "@fin": "2018-01-01", "@num": "R124-7", "@etat": "MODIFIE", "@debut": "2016-05-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033514570", "@fin": "2018-12-27", "@num": "R124-7", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037889045", "@fin": "2021-01-01", "@num": "R124-7", "@etat": "MODIFIE", "@debut": "2018-12-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042933881", "@fin": "2999-01-01", "@num": "R124-7", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'administration fiscale adresse chaque année à l'Agence de services et de paiement, par voie électronique, le fichier, signé électroniquement, des ménages mentionnés au 1° de l'article R. 124-1. Il comporte pour chacun d'eux les informations suivantes :
\n
\n 1° Le nom et le prénom de la ou des personnes composant le ménage, correspondant à la ou aux personnes au nom desquelles l'imposition à la taxe d'habitation est établie ;
\n
\n 2° Le nombre d'unités de consommation de chaque ménage bénéficiaire, calculé conformément à l'article R. 124-1 ;
\n
\n 3° L'adresse postale de chaque ménage bénéficiaire ainsi que son adresse de taxation ;
\n
\n 4° Un indicateur permettant de classer chaque ménage bénéficiaire par tranche de revenu et par unité de consommation ;
\n
\n 5° L'identifiant fiscal national individuel des contribuables constituant le ménage, dit “ numéro SPI ” ;
\n
\n 6° L'adresse électronique des personnes composant le ménage bénéficiaire du chèque énergie, lorsqu'elle est connue de l'administration fiscale ;
\n
\n 7° Le numéro de téléphone portable des personnes composant le ménage bénéficiaire du chèque énergie, lorsqu'il est connu de l'administration fiscale ;
\n
\n 8° Le nombre de personnes rattachées au ménage, correspondant à la ou aux personnes occupant le logement mais au nom desquelles l'imposition à la taxe d'habitation n'est pas établie ainsi que, dans la limite de cinq contribuables rattachés, leurs noms, prénoms, et identifiants fiscaux nationaux individuels.
\n
\n L'Agence de services et de paiement peut transmettre ces informations, en tant que de besoin, aux prestataires mentionnés au dernier alinéa de l'article R. 124-6.
\n
\n L'Agence de services et de paiement attribue les chèques énergie aux ménages bénéficiaires, à l'exception de ceux qui bénéficient du dispositif d'aide spécifique prévu à l'article R. 124-5.
\n
\n A l'occasion de la distribution du chèque énergie, l'Agence de services et de paiement ou son prestataire informe le bénéficiaire de la transmission de ces informations par l'administration fiscale. Elle indique également au bénéficiaire les modalités lui permettant de faire valoir auprès d'elle ses droits d'accès, d'opposition ou de rectification, conformément à l'article 14 du règlement (UE) 2016/679 du Parlement européen et du Conseil du 27 avril 2016 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, et abrogeant la directive 95/46/ CE.

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Conformément au B du XX de l’article 73 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions s'appliquent aux impositions établies à compter de 2025.

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L324-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813153", "@num": "L324-3", "#text": "Code du tourisme. - art. L324-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179806", "@fin": "2999-01-01", "#text": "I : Locaux imposables", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049164610", "@fin": "1954-08-15", "@num": "1407", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049604670", "@fin": "1979-07-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306079", "@fin": "2001-12-29", "@num": "1407", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306080", "@fin": "2006-12-27", "@num": "1407", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306081", "@fin": "2010-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641744", "@fin": "2010-05-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202262", "@fin": "2012-05-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842052", "@fin": "2013-06-07", "@num": "1407", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517751", "@fin": "2016-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781639", "@fin": "2016-06-13", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701418", "@fin": "2023-01-01", "@num": "1407", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041464837", "@fin": "2025-01-01", "@num": "1407", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048846523", "@fin": "2999-01-01", "@num": "1407", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale est due :

1° Pour tous les locaux meublés affectés à l'habitation autres que ceux affectés à l'habitation principale ;

II. – Ne sont pas imposables à la taxe :

1° Les locaux passibles de la cotisation foncière des entreprises lorsqu'ils ne font pas partie de l'habitation personnelle des contribuables ;

2° Les bâtiments servant aux exploitations rurales ;

3° Les locaux destinés au logement des élèves dans les écoles et pensionnats ;

4° Les bureaux des fonctionnaires publics ;

III. – Dans les zones France ruralités revitalisation mentionnées aux II et III de l'article 44 quindecies A, les communes peuvent, par une délibération de portée générale prise dans les conditions prévues au I de l'article 1639 A bis, exonérer :

1° (abrogé) ;

2° Les locaux classés meublés de tourisme dans les conditions prévues à l'article L. 324-1 du code du tourisme ;

3° Les chambres d'hôtes au sens de l'article L. 324-3 du code du tourisme.

\n
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Les évaluations servant de base à la contribution foncière des propriétés non bâties sont, dans chaque commune, revisées tous les vingt ans.

Lors de cette révision, le tarif des évaluations et le classement des parcelles par nature de culture et par classe sont établis par le représentant de l’administration assisté de la commission communale des impôts directs.

Lorsque le territoire d’une commune comporte un ensemble de propriétés boisées de 100 hectares au minimum, un agent du service forestier est adjoint à la commission, avec voix consultative, pour l’évaluation des propriétés boisées si l’administration des eaux et forêts le demande.

Un ou plusieurs auxiliaires, nommés par le directeur des contributions directes et du cadastre et rétribués par la commune, peuvent être appelés à concourir aux opérations de la révision des évaluations, soit à la demande du conseil municipal, soit d’office, en cas de refus des membres de la commission communale de participer au travail.

Dans le cas de refus par les commissaires soit de prêter leur concours aux travaux de révision, soit de signer le procès-verbal des opérations, comme dans le cas de désaccord entre le représentant de l’administration et les commissaires, le travail d’évaluation est arrêté par le directeur des contributions directes et du cadastre. Toutefois, les tarifs des évaluations par nature de culture et de propriété qui n’ont pu être arrêtés par le service des contributions directes et du cadastre d’accord avec la commission communale sont arrêtés par la commission départementale des impôts directs prévue à l’article 1651 du présent code.

La révision est échelonnée au cours de la période vicennale dans les conditions qui sont fixées par décret.

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Article 8 ENTIEREMENT_MODIF (Décret n° 2020-1763 du 30 décembre 2020 modifiant les modalités de mise en œuvre du chèque énergie)