<?xml version="1.0" encoding="utf-8"?>
<TEI xmlns="http://www.tei-c.org/ns/1.0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:hal="http://hal.archives-ouvertes.fr/" xmlns:gml="http://www.opengis.net/gml/3.3/" xmlns:gmlce="http://www.opengis.net/gml/3.3/ce" version="1.1" xsi:schemaLocation="http://www.tei-c.org/ns/1.0 http://api.archives-ouvertes.fr/documents/aofr-sword.xsd">
  <teiHeader>
    <fileDesc>
      <titleStmt>
        <title>HAL TEI export of hal-05048319</title>
      </titleStmt>
      <publicationStmt>
        <distributor>CCSD</distributor>
        <availability status="restricted">
          <licence target="https://creativecommons.org/publicdomain/zero/1.0/">CC0 1.0 - Universal</licence>
        </availability>
        <date when="2026-05-25T04:33:32+02:00"/>
      </publicationStmt>
      <sourceDesc>
        <p part="N">HAL API Platform</p>
      </sourceDesc>
    </fileDesc>
  </teiHeader>
  <text>
    <body>
      <listBibl>
        <biblFull>
          <titleStmt>
            <title xml:lang="fr">Régime fiscal des revenus locatifs</title>
            <author role="aut">
              <persName>
                <forename type="first">Olivier</forename>
                <surname>Négrin</surname>
              </persName>
              <idno type="idhal" notation="numeric">772957</idno>
              <idno type="halauthorid" notation="string">880234-772957</idno>
              <idno type="IDREF">https://www.idref.fr/083393455</idno>
              <affiliation ref="#struct-235332"/>
            </author>
            <editor role="depositor">
              <persName>
                <forename>Marie</forename>
                <surname>Masclet De Barbarin</surname>
              </persName>
              <email type="md5">49ca16e03b3e6c19eed0fc822e71f9d6</email>
              <email type="domain">univ-amu.fr</email>
            </editor>
          </titleStmt>
          <editionStmt>
            <edition n="v1" type="current">
              <date type="whenSubmitted">2025-04-27 15:40:59</date>
              <date type="whenModified">2025-05-14 03:24:15</date>
              <date type="whenReleased">2025-05-13 11:09:28</date>
              <date type="whenProduced">2024</date>
              <date type="whenEndEmbargoed">2025-04-27</date>
              <ref type="file" target="https://amu.hal.science/hal-05048319v1/document">
                <date notBefore="2025-04-27"/>
              </ref>
              <ref type="file" subtype="author" n="1" target="https://amu.hal.science/hal-05048319v1/file/LEDIU%204-2024%20ON.pdf" id="file-5048319-4370773">
                <date notBefore="2025-04-27"/>
              </ref>
            </edition>
            <respStmt>
              <resp>contributor</resp>
              <name key="186809">
                <persName>
                  <forename>Marie</forename>
                  <surname>Masclet De Barbarin</surname>
                </persName>
                <email type="md5">49ca16e03b3e6c19eed0fc822e71f9d6</email>
                <email type="domain">univ-amu.fr</email>
              </name>
            </respStmt>
          </editionStmt>
          <publicationStmt>
            <distributor>CCSD</distributor>
            <idno type="halId">hal-05048319</idno>
            <idno type="halUri">https://amu.hal.science/hal-05048319</idno>
            <idno type="halBibtex">negrin:hal-05048319</idno>
            <idno type="halRefHtml">&lt;i&gt;L'essentiel du droit de l'immobilier&lt;/i&gt;, 2024, 4</idno>
            <idno type="halRef">L'essentiel du droit de l'immobilier, 2024, 4</idno>
            <availability status="restricted">
              <licence target="https://about.hal.science/hal-authorisation-v1/">HAL Authorization<ref corresp="#file-5048319-4370773"/></licence>
            </availability>
          </publicationStmt>
          <seriesStmt>
            <idno type="stamp" n="SHS">Sciences de l'Homme et de la Société</idno>
            <idno type="stamp" n="UNIV-AMU">Aix Marseille Université</idno>
            <idno type="stamp" n="AO-DROIT">Archives ouvertes des Sciences juridiques</idno>
            <idno type="stamp" n="CEFF">Centre d'Etudes Fiscales et Financières </idno>
          </seriesStmt>
          <notesStmt>
            <note type="audience" n="2">International</note>
            <note type="popular" n="0">No</note>
            <note type="peer" n="1">Yes</note>
          </notesStmt>
          <sourceDesc>
            <biblStruct>
              <analytic>
                <title xml:lang="fr">Régime fiscal des revenus locatifs</title>
                <author role="aut">
                  <persName>
                    <forename type="first">Olivier</forename>
                    <surname>Négrin</surname>
                  </persName>
                  <idno type="idhal" notation="numeric">772957</idno>
                  <idno type="halauthorid" notation="string">880234-772957</idno>
                  <idno type="IDREF">https://www.idref.fr/083393455</idno>
                  <affiliation ref="#struct-235332"/>
                </author>
              </analytic>
              <monogr>
                <idno type="halJournalId" status="INCOMING">867044</idno>
                <idno type="issn">2107-5867</idno>
                <title level="j">L'essentiel du droit de l'immobilier</title>
                <imprint>
                  <publisher>Lextenso</publisher>
                  <biblScope unit="issue">4</biblScope>
                  <date type="datePub">2024</date>
                </imprint>
              </monogr>
            </biblStruct>
          </sourceDesc>
          <profileDesc>
            <langUsage>
              <language ident="fr">French</language>
            </langUsage>
            <textClass>
              <classCode scheme="halDomain" n="shs.droit">Humanities and Social Sciences/Law</classCode>
              <classCode scheme="halTypology" n="ART">Journal articles</classCode>
              <classCode scheme="halOldTypology" n="ART">Journal articles</classCode>
              <classCode scheme="halTreeTypology" n="ART">Journal articles</classCode>
            </textClass>
            <abstract xml:lang="fr">
              <p>Le BOFIP du 14 février 2024 admet de reporter d'un an l'entrée en application de certaines dispositions de la loi de finances pour 2024 qui, durcissant le régime micro-BIC applicable aux revenus des locations meublées de tourisme, auraient dû concerner les revenus de 2023. Alors qu'il est probable que la loi Le Meur apporte de nouveaux aménagements pour les revenus de 2024, le Conseil d'État a été saisi d'un REP contre cette doctrine.</p>
            </abstract>
          </profileDesc>
        </biblFull>
      </listBibl>
    </body>
    <back>
      <listOrg type="structures">
        <org type="laboratory" xml:id="struct-235332" status="VALID">
          <idno type="RNSR">199213259B</idno>
          <orgName>Centre d'Etudes Fiscales et Financières</orgName>
          <orgName type="acronym">CEFF</orgName>
          <date type="start">1992</date>
          <desc>
            <address>
              <addrLine>Faculté de Droit et de Sciences Politiques 3 avenue Robert Schuman 13 628 Aix en Provence Cedex 1</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">http://www.ceff.univ-cezanne.fr/</ref>
          </desc>
          <listRelation>
            <relation name="EA891" active="#struct-198056" type="direct"/>
          </listRelation>
        </org>
        <org type="institution" xml:id="struct-198056" status="VALID">
          <idno type="IdRef">15863621X</idno>
          <idno type="ISNI">0000 0001 2176 4817</idno>
          <idno type="ROR">https://ror.org/035xkbk20</idno>
          <orgName>Aix Marseille Université</orgName>
          <orgName type="acronym">AMU</orgName>
          <date type="start">2012-01-01</date>
          <desc>
            <address>
              <addrLine>Aix-Marseille UniversitéJardins du Pharo58 Boulevard Charles Livon13284 Marseille cedex 7</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">http://www.univ-amu.fr/</ref>
          </desc>
        </org>
      </listOrg>
    </back>
  </text>
</TEI>