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"Load" }, "end_col_offset": 26, "end_lineno": 11, "id": "seuil_th", "lineno": 11 } ], "end_col_offset": 26, "end_lineno": 11, "left": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 11, "id": "rfr", "lineno": 11 }, "lineno": 11, "ops": [ { "ast_class": "Lt" } ] } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 27, "end_lineno": 11, "lineno": 1, "name": "formula_2017_01_01" }, "documentation": "\nPour l'exonération de la taxe d'habitation et l'abattement pour condition modeste, en cas de ménages à foyers\nfiscaux multiples, la condition relative au revenu fiscal de référence doit être respectée pour tous les foyers\nfiscaux du ménage, d'où cette variable intermédiaire\n", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "parameters": [ "taxation_indirecte.taxe_habitation.exon_plaf_rfr.demi_part_supp", "taxation_indirecte.taxe_habitation.exon_plaf_rfr.premiere_part" ], "source_code": "def formula_2017_01_01(foyer_fiscal, period, parameters):\n '''\n Pour l'exonération de la taxe d'habitation et l'abattement pour condition modeste, en cas de ménages à foyers\n fiscaux multiples, la condition relative au revenu fiscal de référence doit être respectée pour tous les foyers\n fiscaux du ménage, d'où cette variable intermédiaire\n '''\n P = parameters(period).taxation_indirecte.taxe_habitation\n rfr = foyer_fiscal('rfr', period.last_year)\n nbptr = foyer_fiscal('nbptr', period.last_year)\n seuil_th = P.exon_plaf_rfr.premiere_part + P.exon_plaf_rfr.demi_part_supp * max_(0, (nbptr - 1) * 2)\n return (rfr < seuil_th)\n", "start_line_number": 23, "stop_line_number": 34, "variables": [ "nbptr", "rfr" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Condition de revenu fiscal de référence pour l'éxonération à l'échelle du foyer fiscal", "last_review": "2017-01-01", "name": "condition_rfr_exoneration_th", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/5934-PGP.html" } ] }, "referring_variables": [ "abattement_personnes_condition_modeste_th_commune", "abattement_personnes_condition_modeste_th_epci", "exonere_taxe_habitation" ], "start_line_number": 15, "stop_line_number": 34, "value_type": "bool" }