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II. – Le code général des impôts est ainsi modifié : 1° À l’article 750 bis B, l’année : « 2027 » est remplacée par l’année : « 2037 » ; 2° Au premier alinéa du 8° du 2 de l’article 793, l ’année : « 2027 » est remplacée par l’année : « 2037 » ; 3° Le I de l’article 1135 bis est ainsi modifié : a) Au deuxième alinéa, l’année : « 2027 » est remplacée par l’année : « 2037 » ; b) Au dernier alinéa, l’année : « 2028 » est remplacé e par l’année : « 2038 ». III. – La perte de recettes résultant pour l’État d e la présente loi 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.","resume":"Repousse d'une décennie, à 2037 ou 2038, des dates de la loi de 2017 sur l'assainissement cadastral et de dispositions fiscales, dont des exonérations de droits de succession."}],"pdfUrl":"https://www.assemblee-nationale.fr/dyn/16/textes/l16b2454_proposition-loi.pdf","pdfPages":null},"dispositionsVersion":6,"provenance":"senat","provenanceFormule":", adoptée par le Sénat, visant à proroger la loi n° 2017-285 du 6 mars 2017 relative à l’assainissement cadastral et à la résorption du désordre de la propriété"},"stade":{"cle":"intermediaire","etiquette":"Lecture intermédiaire","phrase":"Ce dossier est devenu la loi, promulguée le 7 février 2025, mais ce texte n'en est qu'une étape : la loi peut en différer.","garde":"Ce résumé décrit cette étape du texte. 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La loi du 6 mars 2017 a instauré pour dix ans des règles civiles dérogatoires destinées à faciliter la reconstitution des titres de propriété, et des exonérations fiscales incitatives ; ces dispositifs devaient s’éteindre à la fin de 2027, l’un d’eux en 2028.\n\nLe texte proroge l’ensemble de dix ans : l’échéance de 2027 devient 2037 dans la loi de 2017 et dans trois articles du code général des impôts (750 bis B, 793 et 1135 bis), et celle de 2028 devient 2038. Sont ainsi prolongées, notamment, l’exonération du droit de partage de 2,5 % sur les partages de succession et licitations portant sur des immeubles situés en Corse, et l’exonération des droits de mutation par décès à concurrence de la moitié de la valeur de ces immeubles, telles que décrites en séance par le ministre François Rebsamen.\n\nLe débat a porté sur la portée de ces exonérations, qui s’appliquent à toutes les successions de biens situés en Corse, y compris des biens déjà titrés. Leur coût n’a pas pu être chiffré par l’administration selon Elsa Faucillon, et leur conformité au principe d’égalité devant l’impôt a été discutée, le Conseil constitutionnel ayant censuré en 2012 et 2013 des exonérations de droits de succession ; le rapporteur soutient que seule l’exonération totale avait été censurée. Les amendements de suppression déposés par Elsa Faucillon ont été retirés en séance.","dynamique":"Adopté le 28 janvier 2025 : 139 voix pour, aucune contre, 7 abstentions. Dix groupes ont voté pour et un s’est abstenu.","arguments":{"pour":[{"qui":"Xavier Albertini, rapporteur de la commission des lois (Horizons)","texte":"Répond à l’objection constitutionnelle en distinguant l’exonération prorogée de celle qui avait été censurée : « Ce que le Conseil constitutionnel a sanctionné, c’est le fait que l’exonération en matière de droits de succession soit totale, ce qui n’est pas le cas dans le texte qui vous est soumis ». Défend aussi l’exonération du droit de partage, qui vise à clore les successions.","source":"Compte rendu de la 1re séance du 28 janvier 2025 (Assemblée nationale)","url":"https://www.assemblee-nationale.fr/dyn/17/comptes-rendus/seance/CRSANR5L17S2025O1N084#3610843"},{"qui":"Béatrice Roullaud (Rassemblement national)","texte":"Dit ne pas comprendre que l’exonération s’applique aussi aux parcelles titrées, mais refuse de la remettre en cause, car elle « fait partie d’un tout » : « Ne nous arrêtons pas au milieu du gué, ou alors les exonérations que nous avons faites jusqu’ici n’auront servi à rien. » Ajoute que les auditions l’ont convaincue de la prorogation.","source":"Compte rendu de la 1re séance du 28 janvier 2025 (Assemblée nationale)","url":"https://www.assemblee-nationale.fr/dyn/17/comptes-rendus/seance/CRSANR5L17S2025O1N084#3610863"},{"qui":"Hervé Saulignac (Socialistes)","texte":"Reconnaît que l’objection d’égalité devant la loi est « tout à fait légitime », mais défend la prorogation : « C’est une solution d’exception qui doit mettre fin à un désordre lui-même né d’une situation d’exception. » Prévient qu’il faudra « mettre une borne à ce type de prorogations ».","source":"Compte rendu de la 1re séance du 28 janvier 2025 (Assemblée nationale)","url":"https://www.assemblee-nationale.fr/dyn/17/comptes-rendus/seance/CRSANR5L17S2025O1N084#3610866"}],"contre":[],"reserves":[{"qui":"François Piquemal (La France insoumise)","texte":"Approuve les mesures civiles de régularisation des titres mais conteste le volet fiscal : « la prorogation pour dix années supplémentaires des exonérations fiscales liées aux successions de biens corses nous semble injustifiée ». Annonce l’abstention de son groupe si les amendements de suppression ne sont pas adoptés ; ils ont été retirés, et les 7 votants de La France insoumise se sont abstenus.","source":"Compte rendu de la 1re séance du 28 janvier 2025 (Assemblée nationale)","url":"https://www.assemblee-nationale.fr/dyn/17/comptes-rendus/seance/CRSANR5L17S2025O1N084#3610512"},{"qui":"Elsa Faucillon (Gauche démocrate et républicaine)","texte":"Partage l’objectif mais doute de la constitutionnalité d’une exonération qui « concerne les successions de tous les biens situés en Corse, y compris ceux qui n’ont aucune difficulté particulière de titrement ». Relève que l’administration n’a pas pu en chiffrer le coût. Ses amendements de suppression ont été retirés en séance.","source":"Compte rendu de la 1re séance du 28 janvier 2025 (Assemblée nationale)","url":"https://www.assemblee-nationale.fr/dyn/17/comptes-rendus/seance/CRSANR5L17S2025O1N084#3610544"},{"qui":"Michel Castellani (LIOT)","texte":"Soutient le texte pour éviter que la fin du régime n’oblige des Corses à vendre, mais en conteste la portée : « Sur le fond, la prolongation du régime transitoire de succession ne réglera rien. » Plaide pour une mise à plat des dispositifs fiscaux dérogatoires propres à la Corse.","source":"Compte rendu de la 1re séance du 28 janvier 2025 (Assemblée nationale)","url":"https://www.assemblee-nationale.fr/dyn/17/comptes-rendus/seance/CRSANR5L17S2025O1N084#3610874"}]},"sources":[{"label":"Dossier législatif : proroger la loi du 6 mars 2017 relative à l’assainissement cadastral (Assemblée nationale)","url":"https://www.assemblee-nationale.fr/dyn/17/dossiers/DLR5L16N48725"},{"label":"Texte adopté n° 33 du 28 janvier 2025 (Assemblée nationale)","url":"https://www.assemblee-nationale.fr/dyn/17/textes/l17t0033_texte-adopte-seance"},{"label":"Compte rendu de la 1re séance du 28 janvier 2025 (Assemblée nationale)","url":"https://www.assemblee-nationale.fr/dyn/17/comptes-rendus/seance/CRSANR5L17S2025O1N084"},{"label":"Analyse du scrutin n° 654 du 28 janvier 2025 (Assemblée nationale)","url":"https://www.assemblee-nationale.fr/dyn/17/scrutins/654"}],"v":2,"source":"cure-verifie"},"explain":null,"objMoyens":null,"recoExperts":null,"eli":{"numeroLoi":"2025-115","eli":"https://www.legifrance.gouv.fr/eli/loi/2025/2/7/JUSC2410330L/jo/texte"},"promulgation":{"date":"2025-02-07","titre":"visant à proroger la loi n° 2017-285 du 6 mars 2017 relative à l'assainissement cadastral et à la résorption du désordre de la propriété","numJO":"33","dateJO":"2025-02-08","url":"https://www.legifrance.gouv.fr/WAspad/UnTexteDeJorf?numjo=JUSC2410330L"},"commissionAmdt":{"nTotal":5,"nAdopte":0,"commissions":["Lois"],"leg":16},"rapportsDossier":[{"u":"RAPPANR5L17B0843","commission":"Commission des lois constitutionnelles, de la législation et de l'administration générale de la République","date":"2025-01-22","num":"843","leg":17,"type":"permanent","rapporteurs":[{"id":"PA794278","label":"Xavier Albertini"}]}],"censures":null,"voteRef":{"id":"VTANR5L17V654","titre":"l'article unique de la proposition de loi visant à proroger la loi n° 2017-285 du 6 mars 2017 relative à l'assainissement cadastral et à la résorption du désordre de la propriété (première lecture).","date":"2025-01-28","sortCode":"adopté","pour":139,"contre":0,"abstention":7},"voteAggregat":{"PO845401":{"pour":52,"contre":0,"abstention":0,"nonVotant":0,"absent":72,"positionMajoritaire":"pour","nombreMembres":124},"PO845407":{"pour":20,"contre":0,"abstention":0,"nonVotant":1,"absent":74,"positionMajoritaire":"pour","nombreMembres":95},"PO845413":{"pour":0,"contre":0,"abstention":7,"nonVotant":0,"absent":64,"positionMajoritaire":"abstention","nombreMembres":71},"PO845419":{"pour":16,"contre":0,"abstention":0,"nonVotant":0,"absent":50,"positionMajoritaire":"pour","nombreMembres":66},"PO845425":{"pour":7,"contre":0,"abstention":0,"nonVotant":1,"absent":39,"positionMajoritaire":"pour","nombreMembres":47},"PO845439":{"pour":8,"contre":0,"abstention":0,"nonVotant":0,"absent":30,"positionMajoritaire":"pour","nombreMembres":38},"PO845454":{"pour":8,"contre":0,"abstention":0,"nonVotant":0,"absent":28,"positionMajoritaire":"pour","nombreMembres":36},"PO845470":{"pour":10,"contre":0,"abstention":0,"nonVotant":0,"absent":23,"positionMajoritaire":"pour","nombreMembres":33},"PO845485":{"pour":8,"contre":0,"abstention":0,"nonVotant":0,"absent":15,"positionMajoritaire":"pour","nombreMembres":23},"PO845514":{"pour":1,"contre":0,"abstention":0,"nonVotant":0,"absent":16,"positionMajoritaire":"pour","nombreMembres":17},"PO847173":{"pour":5,"contre":0,"abstention":0,"nonVotant":0,"absent":11,"positionMajoritaire":"pour","nombreMembres":16},"PO840056":{"pour":4,"contre":0,"abstention":0,"nonVotant":0,"absent":6,"positionMajoritaire":"pour","nombreMembres":10}},"voteGroupes":[{"id":"PO800490","code":"LFI","libelle":"La France insoumise - 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