@openfisca/france-json
Version:
JSON & YAML data extracted from OpenFisca-France source code (parameters, variables, etc)
1,555 lines • 51.7 kB
JSON
{
"default_value": 0,
"definition_period": "year",
"dtype": "float32",
"entity": "menage",
"file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py",
"formulas": {
"2017-01-01": {
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"value": "\n Notes :\n (1) On ne prend pas en compte la majoration du dégrèvement pour les cas spécifiques où le montant\n de taxe résulte exclusivement de la réduction du dégrèvement dépendant des hausses de taux\n depuis 2000 (3. du III. de l'art 1414 A du CGI)\n (2) Pour la réduction du dégrèvement, on ne prend pas en compte les cas où les abattements du\n département en 2010 étaient plus avantageux que les abattements de la commune ou de l'EPCI\n en 2018 (a. du 1. du III. de l'art 1414 A du CGI)\n "
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"documentation": "\nNotes :\n (1) On ne prend pas en compte la majoration du dégrèvement pour les cas spécifiques où le montant\n de taxe résulte exclusivement de la réduction du dégrèvement dépendant des hausses de taux\n depuis 2000 (3. du III. de l'art 1414 A du CGI)\n (2) Pour la réduction du dégrèvement, on ne prend pas en compte les cas où les abattements du\n département en 2010 étaient plus avantageux que les abattements de la commune ou de l'EPCI\n en 2018 (a. du 1. du III. de l'art 1414 A du CGI)\n",
"file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py",
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"source_code": "def formula_2017_01_01(menage, period, parameters):\n '''\n Notes :\n (1) On ne prend pas en compte la majoration du dégrèvement pour les cas spécifiques où le montant\n de taxe résulte exclusivement de la réduction du dégrèvement dépendant des hausses de taux\n depuis 2000 (3. du III. de l'art 1414 A du CGI)\n (2) Pour la réduction du dégrèvement, on ne prend pas en compte les cas où les abattements du\n département en 2010 étaient plus avantageux que les abattements de la commune ou de l'EPCI\n en 2018 (a. du 1. du III. de l'art 1414 A du CGI)\n '''\n taxe_habitation_commune_epci_avant_degrevement = menage('taxe_habitation_commune_epci_avant_degrevement', period)\n plafond_taxe_habitation_eligibilite = menage('plafond_taxe_habitation_eligibilite', period)\n plafond_taxe_habitation = menage('plafond_taxe_habitation', period)\n base_nette_th_commune = menage('base_nette_th_commune', period)\n base_nette_th_epci = menage('base_nette_th_epci', period)\n base_reduction_degrevement = min_(base_nette_th_commune, base_nette_th_epci)\n\n taux_th_commune = menage('taux_th_commune', period)\n taux_th_epci = menage('taux_th_epci', period)\n ecart_avec_2000 = period.start.offset('first-of', 'year').year - 2000\n annee_2000 = period.start.offset('first-of', 'year').period('year').offset(-ecart_avec_2000)\n taux_th_commune_2000 = menage('taux_th_commune', annee_2000)\n taux_th_epci_2000 = menage('taux_th_epci', annee_2000)\n\n P = parameters(period).taxation_indirecte.taxe_habitation\n reduction_degrevement = base_reduction_degrevement * (taux_th_commune + taux_th_epci - (taux_th_commune_2000 + taux_th_epci_2000) * P.plafonnement.coeff_multiplicateur_taux_2000)\n reduction_degrevement = reduction_degrevement * (reduction_degrevement > P.plafonnement.valeur_minimale_reduction_degrevement)\n\n # Les taux de taxe d'habitation de l'année 2000 utilisés pour la réduction du plafonnement\n # ne sont pas disponibles pour cette commune. Nous mettons donc cette réduction à zéro.\n reduction_degrevement = where(\n taux_th_commune_2000 + taux_th_epci_2000 == 0,\n 0,\n reduction_degrevement,\n )\n\n degrevement = (\n taxe_habitation_commune_epci_avant_degrevement\n - plafond_taxe_habitation\n - reduction_degrevement\n )\n return max_(degrevement, 0) * plafond_taxe_habitation_eligibilite\n",
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"stop_line_number": 349,
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},
"2020-01-01": null
},
"json_type": "number",
"label": "Dégrèvement de la taxe d'habitation au titre du plafonnement",
"last_review": "2020-01-01",
"name": "degrevement_plafonnement_taxe_habitation",
"reference": {
"0001-01-01": [
{
"href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&idArticle=LEGIARTI000006312070&dateTexte=&categorieLien=cid"
}
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