{ "article": { "LEGIARTI000051220474": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "147", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000051220474", "URL": "article/LEGI/ARTI/00/00/51/22/04/LEGIARTI000051220474.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051173003", "@num": "136", "#text": "LOI n°2025-127 du 14 février 2025 - art. 136", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051219582", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048962597", "@fin": "2999-01-01", "#text": "A. - Dispositions relatives aux collectivités territoriales", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048962582", "@fin": "2999-01-01", "#text": "II. - RESSOURCES AFFECTÉES", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048769047", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048769051", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2023-12-31" } ] }, "@cid": "JORFTEXT000048727345", "@nor": "ECOX2322957L", "@num": "2023-1322", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2023-1322 du 29 décembre 2023 de finances pour 2024 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048727345", "@c_titre_court": "LOI n°2023-1322 du 29 décembre 2023" }, { "@fin": "2999-01-01", "#text": "LOI n° 2023-1322 du 29 décembre 2023 de finances pour 2024 (1)", "@debut": "2023-12-31", "@id_txt": "LEGITEXT000048769046", "@c_titre_court": "LOI n°2023-1322 du 29 décembre 2023" } ], "@date_publi": "2023-12-30", "@date_signature": "2023-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048769119", "@fin": "2025-02-16", "@num": "147", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051220474", "@fin": "2999-01-01", "@num": "147", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048727501", "@fin": "2999-01-01", "@num": "147", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.\n
Sct. IV : Exonérations et dégrèvements, Art. 1414 A\n
\n

\n
\n

II. et III. - (Abrogés).

\n
" } }, "LEGIARTI000051173003": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "136", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051173003", "URL": "article/LEGI/ARTI/00/00/51/17/30/LEGIARTI000051173003.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000048727457", "@num": "104", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 104", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000051220487", "@num": "104", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 104 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "JORFARTI000048727489", "@num": "135", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 135", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000051220481", "@num": "135", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 135 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "JORFARTI000048727501", "@num": "147", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 147", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000051220474", "@num": "147", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 147 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000051220527", "@num": "41", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 41 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000051220522", "@num": "49", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 49 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000051220520", "@num": "57", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 57 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000051220512", "@num": "58", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 58 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "JORFARTI000048727423", "@num": "70", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 70", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000051220509", "@num": "70", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 70 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "JORFARTI000048727448", "@num": "95", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 95", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000051220503", "@num": "95", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 95 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "JORFARTI000049358009", "@num": "3", "#text": "LOI n°2024-301 du 2 avril 2024 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000049358005", "@nortexte": "MENX2403301L", "@numtexte": "2024-301", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-02" }, { "@id": "LEGIARTI000049359388", "@num": "3", "#text": "LOI n°2024-301 du 2 avril 2024 - art. 3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000049358005", "@nortexte": "MENX2403301L", "@numtexte": "2024-301", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2024-04-02" }, { "@id": "JORFARTI000049392625", "@num": "42", "#text": "LOI n°2024-322 du 9 avril 2024 - art. 42", "@sens": "source", "@cidtexte": "JORFTEXT000049392425", "@nortexte": "TREL2329162L", "@numtexte": "2024-322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-09" }, { "@id": "LEGIARTI000051220456", "@num": "42", "#text": "LOI n°2024-322 du 9 avril 2024 - art. 42 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000049392425", "@nortexte": "TREL2329162L", "@numtexte": "2024-322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2024-04-09" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000051232647", "@fin": "2999-01-01", "#text": "D. - Autres dispositions", "@debut": "2025-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051232613", "@fin": "2999-01-01", "#text": "II. - RESSOURCES AFFECTÉES", "@debut": "2025-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051172989", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2025-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051172993", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2025-02-16" } ] }, "@cid": "JORFTEXT000051168007", "@nor": "ECOX2423405L", "@num": "2025-127", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2025-127 du 14 février 2025 de finances pour 2025 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000051168007", "@c_titre_court": "LOI n°2025-127 du 14 février 2025" }, { "@fin": "2999-01-01", "#text": "LOI n° 2025-127 du 14 février 2025 de finances pour 2025 (1)", "@debut": "2025-02-16", "@id_txt": "LEGITEXT000051172988", "@c_titre_court": "LOI n°2025-127 du 14 février 2025" } ], "@date_publi": "2025-02-15", "@date_signature": "2025-02-14", "@num_parution_jo": "0039" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000051173003", "@fin": "2999-01-01", "@num": "136", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051169350", "@fin": "2999-01-01", "@num": "136", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- LOI n°2023-1322 du 29 décembre 2023
\n Art. 41, Art. 49, Art. 57, Art. 58, Art. 70, Art. 95, Art. 104, Art. 135, Art. 147\n
\n

- LOI n°2024-322 du 9 avril 2024
\n Art. 42\n
\n

\n
\n
A abrogé les dispositions suivantes :

- LOI n°2024-301 du 2 avril 2024
\n Art. 3\n
\n

\n
" } }, "LEGIARTI000051219582": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000051219582", "URL": "article/LEGI/ARTI/00/00/51/21/95/LEGIARTI000051219582.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du VII de l'article 110 de la loi n° 2025-127 du 14 février 2025, les dispositions issues du b du 8° du I de l'article précité s'applique à compter des impositions établies au titre de l'année 2024.

Conformément au B du VII de l'article 110 de la loi n° 2025-127 du 14 février 2025, les dispositions issues du I de l'article précité, à l'exception du b du 8°, et des II à VI s'appliquent à compter des impositions établies au titre de l'année 2025.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031757403", "@num": "101", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000051220474", "@num": "147", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 147 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000051173371", "@num": "110", "#text": "LOI n°2025-127 du 14 février 2025 - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGITEXT000051396690", "#text": "Arrêté du 18 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051393397", "@nortexte": "EAEF2508184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-03-18" }, { "@id": "LEGIARTI000051396695", "@num": "1", "#text": "Arrêté du 18 mars 2025 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051393397", "@nortexte": "EAEF2508184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-03-18" }, { "@id": "LEGIARTI000031844238", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844214", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442880", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219538", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641199", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622418", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316304", "@num": "R*196-2", "#text": "Livre des procédures fiscales - art. 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"2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

Le premier alinéa du présent article s'applique aux personnes mentionnées au 2 de l'article 4 B du présent code dont le logement constituait la résidence principale à la date de leur départ hors de France dans le cadre de leurs fonctions ou de leurs missions.

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

" } } }, "article_lien": [ { "article_id": "LEGIARTI000051219582", "cible": true, "cidtexte": "JORFTEXT000048727345", "id": "LEGIARTI000051220474", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000051173003", "cible": false, "cidtexte": "JORFTEXT000048727345", "id": "LEGIARTI000051220474", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000051220474", "liens_entrants": true }

Article 147 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 16/02/2025 (LOI n° 2023-1322 du 29 décembre 2023 de finances pour 2024 (1))