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R
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pr\u233\'3fsent\u233\'3f par
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M.\u160\'3fFalcon, M.\u160\'3fAllisio, M.\u160\'3fAmblard, Mme\u160\'3fAuzanot, M.\u160\'3fBallard, Mme\u160\'3fBamana, M.\u160\'3fBarth\u232\'3fs, M.\u160\'3fBaubry, M.\u160\'3fBeaurain, M.\u160\'3fBentz, M.\u160\'3fBernhardt, M.\u160\'3fBigot, M.\u160\'3fBilde, M.\u160\'3fBlairy, Mme\u160\'3fBlanc, M.\u160\'3fBoccaletti, Mme\u160\'3fBordes, M.\u160\'3fBoulogne, Mme\u160\'3fBouquin, M.\u160\'3fBovet, M.\u160\'3fBuisson, M.\u160\'3fCasterman, M.\u160\'3fChenu, M.\u160\'3fChudeau, M.\u160\'3fClavet, Mme\u160\'3fColombier, Mme\u160\'3fDa\u160\'3fConceicao\u160\'3fCarvalho, M.\u160\'3fde\u160\'3fFleurian, M.\u160\'3fde\u160\'3fL\u233\'3fpinau, M.\u160\'3fDessigny, Mme\u160\'3fDiaz, Mme\u160\'3fDogor-Such, M.\u160\'3fDragon, M.\u160\'3fDufosset, M.\u160\'3fDussausaye, M.\u160\'3fDutremble, M.\u160\'3fEvrard, M.\u160\'3fFlorquin, M.\u160\'3fFouquart, M.\u160\'3fFrapp\u233\'3f, M.\u160\'3fGabarron, Mme\u160\'3fGalzy, M.\u160\'3fGery, M.\u160\'3fGiletti, M.\u160\'3fGillet, M.\u160\'3fChristian\u160\'3fGirard, M.\u160\'3fGolliot, M.\u160\'3fGonzalez, Mme\u160\'3fFlorence\u160\'3fGoulet, Mme\u160\'3fGrangier, Mme\u160\'3fGriseti, M.\u160\'3fGuibert, M.\u160\'3fGuiniot, M.\u160\'3fGuitton, Mme\u160\'3fHamelet, M.\u160\'3fHoussin, M.\u160\'3fHumbert, M.\u160\'3fJacobelli, M.\u160\'3fJenft, M.\u160\'3fJolly, Mme\u160\'3fJoncour, Mme\u160\'3fJosserand, Mme\u160\'3fJoubert, Mme\u160\'3fLaporte, Mme\u160\'3fLavalette, M.\u160\'3fLe\u160\'3fBourgeois, Mme\u160\'3fLe\u160\'3fPen, Mme\u160\'3fLechanteux, Mme\u160\'3fLechon, Mme\u160\'3fLelouis, Mme\u160\'3fLevavasseur, M.\u160\'3fLimongi, M.\u160\'3fLioret, Mme\u160\'3fLoir, M.\u160\'3fLopez-Liguori, Mme\u160\'3fLorho, M.\u160\'3fLottiaux, M.\u160\'3fLoubet, M.\u160\'3fDavid\u160\'3fMagnier, Mme\u160\'3fMarais-Beuil, M.\u160\'3fMarchio, M.\u160\'3fMarkowsky, M.\u160\'3fPatrice\u160\'3fMartin, Mme\u160\'3fMartinez, Mme\u160\'3fAlexandra\u160\'3fMasson, M.\u160\'3fBryan\u160\'3fMasson, M.\u160\'3fMauvieux, M.\u160\'3fMeizonnet, M.\u160\'3fMeurin, M.\u160\'3fMonnier, M.\u160\'3fMuller, Mme\u160\'3fM\u233\'3flin, Mme\u160\'3fM\u233\'3fnach\u233\'3f, M.\u160\'3fM\u233\'3fnag\u233\'3f, M.\u160\'3fOdoul, Mme\u160\'3fParmentier, M.\u160\'3fPerez, M.\u160\'3fPfeffer, Mme\u160\'3fPollet, M.\u160\'3fRambaud, Mme\u160\'3fRanc, M.\u160\'3fRancoule, M.\u160\'3fRenault, Mme\u160\'3fRimbert, M.\u160\'3fRivi\u232\'3fre, Mme\u160\'3fRobert-Dehault, Mme\u160\'3fRoullaud, Mme\u160\'3fRoy, Mme\u160\'3fSabatini, M.\u160\'3fSabatou, M.\u160\'3fSalmon, M.\u160\'3fSchreck, Mme\u160\'3fSicard, M.\u160\'3fEmmanuel\u160\'3fTach\u233\'3f, M.\u160\'3fJean-Philippe\u160\'3fTanguy, M.\u160\'3fTaverne, M.\u160\'3fTesson, M.\u160\'3fTivoli, M.\u160\'3fTonussi, M.\u160\'3fVilledieu, M.\u160\'3fVos et M.\u160\'3fWeber
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I.\u160\'3f\u8211\'3f\u160\'3fLe\u160\'3fVI del\u8217\'3farticle\u160\'3f232 du code g\u233\'3fn\u233\'3fral des imp\u244\'3fts est compl\u233\'3ft\u233\'3f par unephrase ainsi r\u233\'3fdig\u233\'3fe\u160\'3f: \u171\'3f\u160\'3fLa taxe n\u8217\'3fest pas due en cas devacance depuis plus d\u8217\'3fun an li\u233\'3fe \u224\'3f la r\u233\'3falisation d\u8217\'3fun diagnosticde performance \u233\'3fnerg\u233\'3ftique \u233\'3ftablissant que l\u8217\'3fimmeuble appartient \u224\'3fune classe de performance \u233\'3fnerg\u233\'3ftique emp\u234\'3fchant sa mise enlocation.\u160\'3f\u187\'3f\u160\'3f\u187\'3f
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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 g\u233\'3fn\u233\'3fraldes impositions sur les biens et services.
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EXPOS\u201\'3f SOMMAIRE
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Le pr\u233\'3fsent amendement vise \u224\'3f exon\u233\'3frer de la taxe sur leslogements vacants les biens dont la vacance, sup\u233\'3frieure \u224\'3f un an,r\u233\'3fsulte directement de l\u8217\'3fapplication de la r\u233\'3fglementation relativeau diagnostic de performance \u233\'3fnerg\u233\'3ftique (DPE) emp\u234\'3fchant leur miseen location.
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La mise en \u339\'3fuvre progressive des interdictions de location li\u233\'3fesau DPE contraint de nombreux propri\u233\'3ftaires \u224\'3f retirer leurslogements du march\u233\'3f afin de r\u233\'3faliser des travaux de r\u233\'3fnovationsouvent lourds ou complexes. Cette vacance, impos\u233\'3fe par lar\u233\'3fglementation, ne peut \u234\'3ftre assimil\u233\'3fe \u224\'3f une r\u233\'3ftention volontaireou sp\u233\'3fculative.
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Dans ce contexte, l\u8217\'3fapplication de la taxe sur les logementsvacants \u224\'3f des biens juridiquement inlouables appara\u238\'3ft inadapt\u233\'3fe etcontre-productive. Le pr\u233\'3fsent amendement vise \u224\'3f r\u233\'3ftablir unecoh\u233\'3frence entre fiscalit\u233\'3f et transition \u233\'3fnerg\u233\'3ftique, en \u233\'3fvitant dep\u233\'3fnaliser des propri\u233\'3ftaires engag\u233\'3fs dans une d\u233\'3fmarche de mise enconformit\u233\'3f et en favorisant la remise sur le march\u233\'3f de logementsr\u233\'3fnov\u233\'3fs.
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