{ "article": { "LEGIARTI000006320739": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006320739", "URL": "article/LEGI/ARTI/00/00/06/32/07/LEGIARTI000006320739.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJIXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006308343", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084620", "@fin": "2999-01-01", "#text": "Première partie : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER.", "@debut": "2000-07-14" } ] }, "@cid": "JORFTEXT000000400546", "@nor": "ECOX0000072L", "@num": "2000-656", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 2000-656 du 13 juillet 2000 de finances rectificative pour 2000 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000400546", "@c_titre_court": "Loi n°2000-656 du 13 juillet 2000" }, { "@fin": "2999-01-01", "#text": "Loi n° 2000-656 du 13 juillet 2000 de finances rectificative pour 2000 (1)", "@debut": "2000-07-14", "@id_txt": "LEGITEXT000005629657", "@c_titre_court": "Loi n° 2000-656 du 13 juillet 2000" } ], "@date_publi": "2000-07-14", "@date_signature": "2000-07-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006320739", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2000-07-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur.
\n
II. - Les dispositions du I s'appliquent pour l'imposition des revenus de 1999.
" } }, "LEGIARTI000006308343": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006308343", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308343.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0197AAXXXXXAV" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000400546", "#text": "Loi 2000-656 2000-07-13 art. 1 II", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006320739", "@num": "1", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 1 (V) JORF 14 juillet 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGITEXT000020013886", "#text": "Arrêté du 24 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019996891", "@nortexte": "ECEL0829966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-24" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000023121932", "@num": "1", "#text": "Arrêté du 18 novembre 2010 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000043741222", "@num": "2", "#text": "Arrêté du 18 novembre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000033548939", "@num": "3", "#text": "Arrêté du 18 novembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 4 B, 6, 194, 195, 199 quater B à 200", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025048616", "@num": "8", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000033760564", "@num": "2", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778499", "@num": "2", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000045192865", "@num": "1", "#text": "Décret n°2022-199 du 18 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045189386", "@nortexte": "MTRD2201230D", "@numtexte": "2022-199", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000037255733", "@num": "R582-1", "#text": "Code de la sécurité sociale. - art. R582-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031711153", "@num": "L141-10", "#text": "Code des pensions militaires d'invalidité et de... - art. L141-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814283", "@num": "L141-19", "#text": "Code des pensions militaires d'invalidité et de... - art. L141-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031711053", "@num": "L145-3", "#text": "Code des pensions militaires d'invalidité et de... - art. L145-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045207447", "@num": "D5131-19", "#text": "Code du travail - art. D5131-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050623622", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978385", "@num": "163-0 A", "#text": "Code général des impôts, CGI. - art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527667", "@num": "46-0 B bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1999-01-25 5B-4-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-07 5B-5-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-08-25 5B-19-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": 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"1997-04-11", "@num": "197", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308339", "@fin": "1998-04-22", "@num": "197", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308340", "@fin": "1999-03-31", "@num": "197", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308341", "@fin": "1999-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308342", "@fin": "2000-07-14", "@num": "197", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308343", "@fin": "2001-03-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"LEGIARTI000042159500", "@fin": "2020-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041479341", "@fin": "2020-12-31", "@num": "197", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907517", "@fin": "2022-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978323", "@fin": "2023-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860759", "@fin": "2024-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048805432", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
1. L'impôt est calculé en appliquant à la fraction de chaque part de revenu qui excède 26 230 F le taux de :
\n
9,5 % pour la fraction supérieure à 26 230 F et inférieure ou égale à 51 600 F ;
\n
23 % pour la fraction supérieure à 51 600 F et inférieure ou égale à 90 820 F ;
\n
33 % pour la fraction supérieure à 90 820 F et inférieure ou égale à 147 050 F ;
\n
43 % pour la fraction supérieure à 147 050 F et inférieure ou égale à 239 270 F ;
\n
48 % pour la fraction supérieure à 239 270 F et inférieure ou égale à 295 070 F ;
\n
54 % pour la fraction supérieure à 295 070 F.
\n
2. La réduction d'impôt résultant de l'application du quotient familial ne peut excéder 11 060 F par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à deux parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois, pour les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6 qui répondent aux conditions fixées au II de l'article 194, la réduction d'impôt correspondant à la part accordée au titre du premier enfant à charge est limitée à 20 370 F.
\n
Par dérogation aux dispositions du premier alinéa, la réduction d'impôt résultant de l'application du quotient familial, accordée aux contribuables qui bénéficient des dispositions des a, b et e du 1 de l'article 195, ne peut excéder 6 130 F pour l'imposition des années postérieures à l'année du vingt-sixième anniversaire de la naissance du dernier enfant ;
\n
Les contribuables qui bénéficient d'une demi-part au titre des a, b, c, d, d bis, e et f du 1 ainsi que des 2 à 6 de l'article 195 ont droit à une réduction d'impôt égale à 5 410 F pour chacune de ces demi-parts lorsque la réduction de leur cotisation d'impôt est plafonnée en application du premier alinéa. Cette réduction d'impôt ne peut toutefois excéder l'augmentation de la cotisation d'impôt résultant du plafonnement.
\n
3. Le montant de l'impôt résultant de l'application des dispositions précédentes est réduit de 30 %, dans la limite de 33 310 F, pour les contribuables domiciliés dans les départements de la Guadeloupe, de la Martinique et de la Réunion ; cette réduction est égale à 40 %, dans la limite de 44 070 F, pour les contribuables domiciliés dans le département de la Guyane.
\n
4. Le montant de l'impôt résultant de l'application des dispositions précédentes est diminué, dans la limite de son montant, de la différence entre 3 350 F et son montant.
\n
5. Les réductions d'impôt mentionnées aux articles 199 quater B à 200 s'imputent sur l'impôt résultant de l'application des dispositions précédentes avant imputation de l'avoir fiscal, des crédits d'impôt et des prélèvements ou retenues non libératoires ; elles ne peuvent pas donner lieu à remboursement.
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Article 1 AUTONOME VIGUEUR, en vigueur depuis le 14/07/2000 (LOI no 2000-656 du 13 juillet 2000 de finances rectificative pour 2000 (1))