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Ainsi, tout citoyen dispose du droit de s’associer, sans autorisation préalable. Depuis, les associations se sont développées partout en France pour jouer progressivement au fil du temps un rôle essentiel dans la vie démocratique et sociale de notre pays. Elles sont devenues le reflet d’une citoyenneté active, engagée et responsable. Il est donc primordial de reconnaître et de soutenir le travail accompli par les associations, car elles constituent une véritable force motrice pour le développement de notre pays et pour l’épanouissement des individus qui le composent. Pour ces raisons, nous devons continuer à soutenir les associations. L’exonération pour les associations de la taxe d’ha bitation pour les locaux meublés occupés à titre privatif revêt ainsi un intérêt majeur. Tout d’abord, cette mesure permettrait de soutenir financièrement les associations, souvent confrontées à des contraintes budgétaires. En exonérant les locaux meublés occupés par ces structures, nous leur offrirons une respiration économique bienvenue. Les ressource s limitées des associations pourraient ainsi être réorientées vers la réalisation de leurs missions et projets, plutôt que d’être consacrées à des charges fiscales. Cela renforcerait leur capacité","articles":[{"num":"1er","extrait":"L’article 1407 du code général des impôts est ainsi modifié : 1° Au 2° du I, les mots : « associations et » sont supprimés ; 2° Le II est complété par un 6° ainsi rédigé : « 6° Les locaux associatifs qui ne sont pas retenus pour l’établissement de la cotisation foncière des entreprises »."},{"num":"2","extrait":"La perte de recettes pour les collectivités territoriales est compensée à due concurrence par la majoration de la dotation globale de fonctionnement et, corrélativement pour l’État, par la création d’une taxe additionnelle à l’accise sur les tabacs prévue au chapitre IV du titre I er du livre III du code des impositions sur les biens et services."}],"pdfUrl":"https://www.assemblee-nationale.fr/dyn/16/textes/l16b1649_proposition-loi.pdf","pdfPages":null},"dispositionsVersion":6},"stade":{"cle":"depose","etiquette":"Déposé, non adopté à ce jour","phrase":"Ce texte a été déposé le 12 septembre 2023. Il n'a pas été adopté à ce jour : ce n'est pas la loi.","garde":"Ce résumé décrit ce que le texte propose. Ce n'est pas le droit en vigueur."},"linkedScrutins":[],"hasEnjeu":true,"hasDisp":true,"hasVotes":false,"hasOu":true,"themeLabels":{},"themesTexte":[],"nAmdtDeposes":null,"amdtIdx":null,"amdtDivisions":null,"amdtVotes":null,"aepDeps":{},"aepGroupes":[],"amdtCount":0,"status":{"kind":"caduque","label":"Caduque","sub":"Déposé sous la 16e législature, ce texte n'a pas abouti avant la fin de la législature (9 juin 2024). Il est devenu caduc : il faudrait le redéposer pour qu'il reparte.","date":"2023-09-12","organe":null},"steps":[{"date":"2023-09-12","dateLabel":"12 septembre 2023","label":"1er dépôt d'une initiative.","phase":"Assemblée nationale, 1re lecture"},{"date":"2023-09-12","dateLabel":"12 septembre 2023","label":"Renvoi en commission au fond","organe":"Commission des finances","organeFull":"Commission des finances, de l'économie générale et du contrôle budgétaire","phase":"Assemblée nationale, 1re lecture"}],"statutBrut":{"dossierRef":"DLR5L16N48555","procedure":"Proposition de loi ordinaire","status":{"kind":"caduque","label":"Caduque","sub":"Déposé sous la 16e législature, ce texte n'a pas abouti avant la fin de la législature (9 juin 2024). 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