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Que cela soit la perte d’un parent ou d’un enfant, que le lien soit étroit ou éloigné, ce temps est troublé par la peine et les complications qu’il impose : changements administratifs, héritages, prises de contacts, mais aussi, frais d’obsèques. L’article L. 2223-19 du code général des collectivités territoriales définit les différentes missions du service extérieur des pompes funèbres, il dispose aussi que ce service est chargé d’une mission de service public. Ses missions sont les suivantes : – « Le transport des corps avant et après mise en bière ; – L’organisation des obsèques ; – Les soins de conservation définis à l’article L. 2223-19-1 (1) ; – La fourniture des housses, des cercueils et de leurs accessoires intérieurs et extérieurs ainsi que des urnes cinéraires ; – La gestion et l’utilisation des chambres funéraires ; – La fourniture des corbillards et des voitures de deuil ; – La fourniture de personnel et des objets et prestations nécessaires aux obsèques, inhumations, exhumations et crémations, à l’exception des plaques funéraires, emblèmes religieux, fleurs, travaux divers d’imprimerie et de la marbrerie funéraire. » L’article dispose également que « cette mission peut être assurée par les communes, directement ou par voie de gestion déléguée. Les communes ou leurs délégataires ne bénéficient ","articles":[{"num":"1er","extrait":"À l’article 278-0 bis du code général des impôts, il est inséré un O ainsi rédigé : « O. – Les prestations du service des pompes funèbres énumérées à l’article L. 2223-19 du code général des collectivités territoriales »."},{"num":"2","extrait":"La perte de recettes pour l’État est compensée à due concurrence par la création d’une taxe additionnelle à l’accise sur les tabacs prévue au chapitre IV du titre Ier du livre III du code des impositions sur les biens et services."}],"pdfUrl":"https://www.assemblee-nationale.fr/dyn/16/textes/l16b1790_proposition-loi.pdf","pdfPages":null},"dispositionsVersion":6},"stade":{"cle":"depose","etiquette":"Déposé, non adopté à ce jour","phrase":"Ce texte a été déposé le 24 octobre 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. 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