A priori, la loi est la clé de voûte de toute politique en matière immobilière. D'abord parce qu'elle est censée traduire une réflexion d'ensemble, ensuite parce qu'elle conditionne l'édifice réglementaire.
En théorie, le législateur apparaît donc comme le chef d'orchestre qui répartit les rôles dévolus à chacun et commande les grandes inflexions... En pratique, il est soumis à de multiples forces d'intervention ou d'interposition, aux méandres de l'élaboration de ses textes et aux aléas de leur application...
Mais qu'importe, puisque de toute façon, les particuliers auraient grand tort de sous-estimer l'importance de ce facteur politique et administratif qui va, peu ou prou, orienter la fiscalité immobilière.

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