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ART. 27 TER
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ASSEMBL\u201\'3fE NATIONALE
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14 Janvier 2026
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___________________________________________________________________
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PROJET DE LOI DE FINANCES POUR 2026 - (N\u176\'3f 2247)
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SOUS-AMENDEMENT N\u176\'3f3531
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M.\u160\'3fPeu, M.\u160\'3fMaurel, M.\u160\'3fSansu, M.\u160\'3fTjibaou, Mme\u160\'3fBourouaha, M.\u160\'3fBrugerolles, M.\u160\'3fCastor, M.\u160\'3fB\u233\'3fnard, Mme\u160\'3fFaucillon, Mme\u160\'3fK/Bidi, Mme\u160\'3fLebon, M.\u160\'3fLecoq, M.\u160\'3fMonnet, M.\u160\'3fMaillot, M.\u160\'3fNadeau, Mme\u160\'3fReid\u160\'3fArbelot et M.\u160\'3fRimane
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\u224\'3f l\rquote amendement n\u176\'3f3460 (Rect) du Gouvernement
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------------
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ARTICLE 27 TER
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I.\u160\'3f\u8211\'3f\u160\'3f\u192\'3f la fin del\u8217\'3falin\u233\'3fa\u160\'3f29,\u160\'3fsubstituer aux mots\u160\'3f:
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\u171\'3f\u160\'3f30\u160\'3f% la premi\u232\'3fre ann\u233\'3fed\u8217\'3fimposition et 60\u160\'3f% \u224\'3f compter de la deuxi\u232\'3fmeann\u233\'3fe\u160\'3fd\u8217\'3fimposition\u160\'3f\u187\'3f
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les mots\u160\'3f:\u160\'3f
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\u171\'3f\u160\'3f50\u160\'3f% la premi\u232\'3fre ann\u233\'3fed\u8217\'3fimposition, 80\u160\'3f% la deuxi\u232\'3fme ann\u233\'3fe d\u8217\'3fimposition et100\u160\'3f% \u224\'3f compter de la troisi\u232\'3fme ann\u233\'3fe d\u8217\'3fimposition\u160\'3f\u187\'3f.
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II.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,\u224\'3f\u160\'3fla fin l\u8217\'3falin\u233\'3fa\u160\'3f30, substituer au taux\u160\'3f:\u160\'3f
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\u171\'3f\u160\'3f50\u160\'3f%\u160\'3f\u187\'3f\u160\'3f
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le taux\u160\'3f:
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\u171\'3f\u160\'3f70\u160\'3f%\u160\'3f\u187\'3f.
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\u171\'3f\u160\'3fPour les logementsmentionn\u233\'3fs au\u160\'3f1\u176\'3f du A du\u160\'3fI dont la vacance se prolongeau-del\u224\'3f de trois ann\u233\'3fes cons\u233\'3fcutives, le taux est fix\u233\'3f \u224\'3f100\u160\'3f%.\u160\'3f
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\u171\'3f\u160\'3fAu\u160\'3fI del\u8217\'3farticle\u160\'3f1407\u160\'3f
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ter
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 du code g\u233\'3fn\u233\'3fral desimp\u244\'3fts\u160\'3f;\u160\'3fles mots\u160\'3f: \u171\'3f\u160\'3fainsi que desd\u233\'3flib\u233\'3frations instituant la taxe sur la vacance des locauxd\u8217\'3fhabitation\u160\'3f\u187\'3f sont supprim\u233\'3fs.\u160\'3f\u187\'3f
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\u160\'3f\u171\'3f\u160\'3fLes communes et les\u233\'3ftablissements publics de coop\u233\'3fration intercommunale \u224\'3f fiscalit\u233\'3fpropre peuvent fixer librement le taux de la taxe d\u8217\'3fhabitation surles r\u233\'3fsidences secondaires, ind\u233\'3fpendamment de toute d\u233\'3flib\u233\'3frationrelative \u224\'3f la taxe sur la vacance des locaux d\u8217\'3fhabitation.
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\u160\'3f
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EXPOS\u201\'3f SOMMAIRE
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Le sous-amendement vise \u224\'3f :
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1\u176\'3f renforcer la fonction incitative de la taxe sur la vacance deslocaux d\u8217\'3fhabitation (TVLH) dans les territoires en tensionr\u233\'3fsidentielle, en relevant les plafonds de taux et en r\u233\'3fduisant ladur\u233\'3fe de vacance conduisant \u224\'3f imposition ;
\par 
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2\u176\'3f s\u233\'3fcuriser la dissociation fiscale et op\u233\'3frationnelle entre laTVLH et la taxe d\u8217\'3fhabitation sur les r\u233\'3fsidences secondaires (THRS),afin de permettre au bloc communal de mobiliser ces deuxinstruments de mani\u232\'3fre autonome, diff\u233\'3frenci\u233\'3fe etcompl\u233\'3fmentaire.
\par 
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