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APR\u200\'3fS ART. 25
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17 Octobre 2025
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M.\u160\'3fMaurel, M.\u160\'3fSansu et M.\u160\'3fTjibaou
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------------
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I\u160\'3f\u8211\'3f\u160\'3fLe\u160\'3fA du\u160\'3fIIde l\u8217\'3farticle\u160\'3f278\u160\'3f
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sexies
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 du code g\u233\'3fn\u233\'3fral des imp\u244\'3ftsest ainsi modifi\u233\'3f\u160\'3f:
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}
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2\u176\'3f\u160\'3fLe 
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a
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 et le 
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b
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sont supprim\u233\'3fs.
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}
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sexies
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}
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1\u176\'3f\u160\'3fLe I est ainsimodifi\u233\'3f\u160\'3f:
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}
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a)
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}
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b)
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}
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c)
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 Le 
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a
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d)
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 Au d\u233\'3fbut du 
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b
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a)
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b)
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\par 
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Travaux portant sur les logements locatifs sociaux
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5,5\u160\'3f%
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c)
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 \u192\'3f la cinqui\u232\'3fme ligne dela derni\u232\'3fre colonne, le taux\u160\'3f: \u171\'3f\u160\'3f10\u160\'3f%\u160\'3f\u187\'3f estremplac\u233\'3f par le taux\u160\'3f: \u171\'3f\u160\'3f5,5\u160\'3f%\u160\'3f\u187\'3f.
\par 
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II.\u160\'3f\u8211\'3f\u160\'3fLa perte derecettes pour l\u8217\'3f\u201\'3ftat est compens\u233\'3fe \u224\'3f due concurrence par lacr\u233\'3fation d\u8217\'3fune taxe additionnelle \u224\'3f l\u8217\'3faccise sur les tabacs pr\u233\'3fvueau chapitre IV du titre I
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er
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 du livre III du code desimpositions sur les biens et services.
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}
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EXPOS\u201\'3f SOMMAIRE
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Cet amendement vise \u224\'3f appliquer letaux de TVA de 5,5\u160\'3f% sur l\u8217\'3fensemble des op\u233\'3frations deconstruction neuve de logements locatifs sociaux ainsi que pourl\u8217\'3fensemble des travaux qui sont r\u233\'3falis\u233\'3fs dans ces logements.
\par 
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