{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20080527,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080527,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080527,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080527,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080527,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080527,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080527,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080527,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080527,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080527,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080527,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080527,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080527,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080527,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080527,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080527,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080527,Language='FR')/Transcripts"}},"ID":20080527,"Language":"FR","BusinessShortNumber":"08.527","BusinessType":4,"BusinessTypeName":"Initiative parlementaire","BusinessTypeAbbreviation":"Iv. pa.","Title":"Logement occup\u00e9 par son propri\u00e9taire. Suppression de la d\u00e9duction des int\u00e9r\u00eats passifs et suppression de la valeur locative","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Conform\u00e9ment \u00e0 l'art.\u00a0160, al.\u00a01, de la Constitution et \u00e0 l'article 107 de la loi sur le Parlement, je d\u00e9pose l'initiative parlementaire suivante\u00a0:</p><p>La loi f\u00e9d\u00e9rale sur l'imp\u00f4t f\u00e9d\u00e9ral direct et la loi f\u00e9d\u00e9rale sur l'harmonisation des imp\u00f4ts directs des cantons et des communes seront modifi\u00e9es comme suit\u00a0:</p><p>1. L'imp\u00f4t per\u00e7u au titre de la valeur locative sera supprim\u00e9.</p><p>2. La d\u00e9duction des int\u00e9r\u00eats passifs per\u00e7us sur le logement occup\u00e9 par son propri\u00e9taire sera supprim\u00e9e.</p><p>3. Aux fins d'encourager l'accession \u00e0 la propri\u00e9t\u00e9 du logement, une d\u00e9duction d\u00e9gressive de l'int\u00e9r\u00eat hypoth\u00e9caire sera autoris\u00e9e durant les dix premi\u00e8res ann\u00e9es qui suivent la premi\u00e8re acquisition d'un logement utilis\u00e9 pour ses propres besoins.</p><p>4. Un montant forfaitaire mod\u00e9r\u00e9 au titre des frais d'entretien pourra encore \u00eatre d\u00e9duit.</p>","ReasonText":"<p>Le syst\u00e8me fiscal en vigueur permet au propri\u00e9taire d'un logement de d\u00e9duire de ses imp\u00f4ts les int\u00e9r\u00eats hypoth\u00e9caires et par cons\u00e9quent d'all\u00e9ger sa charge fiscale, ce qu'un locataire n'est pas en mesure de faire. L'\u00c9tat cr\u00e9e ainsi des incitations \u00e0 l'endettement ind\u00e9sirables. Or en modifiant le syst\u00e8me d'imposition de la propri\u00e9t\u00e9 du logement, on pourra supprimer la valeur locative, passablement critiqu\u00e9e, diminuer le nombre de litiges, simplifier du m\u00eame coup le syst\u00e8me et encourager la conservation de la propri\u00e9t\u00e9 du logement et l'accession \u00e0 celle-ci. Les \u00e9normes avoirs du deuxi\u00e8me pilier et les fortunes des g\u00e9n\u00e9rations les plus \u00e2g\u00e9es seront ainsi conduites \u00e0 \u00eatre investies dans l'acquisition de logements destin\u00e9s \u00e0 un usage personnel. Cela permettra conjointement de r\u00e9\u00e9quilibrer le rapport entre un endettement insens\u00e9 et l'immense fortune de la pr\u00e9voyance professionnelle.</p>","DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":null,"FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":null,"SubmittedBy":"Riklin Kathy","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1330300800000)\/","ResponsibleDepartment":null,"ResponsibleDepartmentName":null,"ResponsibleDepartmentAbbreviation":null,"IsLeadingDepartment":null,"Tags":"2846","Category":"V","Modified":"\/Date(1712774180630)\/","SubmissionDate":"\/Date(1229644800000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":4806,"SubmissionLegislativePeriod":48,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Am\u00e9nagement du territoire et logement"}}