{ "article": { "LEGIARTI000017840499": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000017840499", "URL": "article/LEGI/ARTI/00/00/17/84/04/LEGIARTI000017840499.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020013886", "#text": "Arrêté du 24 décembre 2008 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000019996891", "@nortexte": "ECEL0829966A", "@typelien": "PEREMPTION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-24" }, { "@id": "LEGIARTI000017867027", "@num": "18", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000017765306", "@nor": "ECEL0773697A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 28 décembre 2007 fixant les limites du tarif de la retenue à la source applicable aux traitements, salaires, pensions et rentes viagères versés en 2008 à des personnes domiciliées hors de France", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000017765306", "@c_titre_court": "Arrêté du 28 décembre 2007" }, { "@fin": "2008-12-29", "#text": "Arrêté du 28 décembre 2007 fixant les limites du tarif de la retenue à la source applicable aux traitements, salaires, pensions et rentes viagères versés en 2008 à des personnes domiciliées hors de France", "@debut": "2007-12-31", "@id_txt": "LEGITEXT000017840497", "@c_titre_court": "Arrêté du 28 décembre 2007" } ], "@ministere": "Ministère de l'économie, des finances et de l'emploi", "@date_publi": "2007-12-30", "@date_signature": "2007-12-28", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000017840499", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000017765308", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4.
\n Art. 18\n
\n

" } }, "LEGIARTI000017867027": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-29", "DATE_DEBUT": "2007-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000017867027", "URL": "article/LEGI/ARTI/00/00/17/86/70/LEGIARTI000017867027.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017840499", "@num": "1", "#text": "Arrêté du 28 décembre 2007 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000017765306", "@nortexte": "ECEL0773697A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179544", "@fin": "2011-06-01", "#text": "Retenue à la source de l'impôt sur le revenu", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000026081508", "@fin": "2999-01-01", "#text": "1° : Retenue à la source de l'impôt sur le revenu", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162381", "@fin": "2999-01-01", "#text": "Section IV : Calcul de l'impôt", "@debut": "1991-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146900", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302060", "@fin": "1992-01-19", "@num": "18", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302061", "@fin": "1994-01-15", "@num": "18", "@etat": "MODIFIE", "@debut": "1992-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302062", "@fin": "1995-10-27", "@num": "18", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302063", "@fin": "1996-05-12", "@num": "18", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302064", "@fin": "1997-04-11", "@num": "18", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302065", "@fin": "1998-04-22", "@num": "18", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302066", "@fin": "1999-03-31", "@num": "18", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302067", "@fin": "2000-01-27", "@num": "18", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302068", "@fin": "2000-12-31", "@num": "18", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302069", "@fin": "2001-12-29", "@num": "18", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302070", "@fin": "2002-12-31", "@num": "18", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302071", "@fin": "2004-01-01", "@num": "18", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302072", "@fin": "2004-12-31", "@num": "18", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302073", "@fin": "2005-12-31", "@num": "18", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302074", "@fin": "2007-12-31", "@num": "18", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017867027", "@fin": "2008-12-29", "@num": "18", "@etat": "MODIFIE", "@debut": "2007-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020039720", "@fin": "2010-01-01", "@num": "18", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021632554", "@fin": "2011-01-02", "@num": "18", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023442237", "@fin": "2012-01-01", "@num": "18", "@etat": "MODIFIE", "@debut": "2011-01-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025109474", "@fin": "2012-12-27", "@num": "18", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026832418", "@fin": "2014-05-30", "@num": "18", "@etat": "MODIFIE", "@debut": "2012-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029013772", "@fin": "2015-06-06", "@num": "18", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030684951", "@fin": "2016-06-13", "@num": "18", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032694403", "@fin": "2017-05-05", "@num": "18", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034584904", "@fin": "2018-06-23", "@num": "18", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037095157", "@fin": "2019-06-08", "@num": "18", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038623782", "@fin": "2020-07-25", "@num": "18", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000042147379", "@fin": "2021-06-12", "@num": "18", "@etat": "PERIME", "@debut": "2020-07-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'année 2008, les limites de chaque tranche du tarif de la retenue à la source applicable aux traitements, salaires, pensions et rentes viagères servis à des personnes qui ne sont pas fiscalement domiciliées en France sont fixées comme suit :
\n
\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n TAUX APPLICABLES \n	\n LIMITE DES TRANCHES SELON LA PÉRIODE À LAQUELLE SE RAPPORTENT LES PAIEMENTS \n
\n	\n Année \n (en euros) \n	\n Trimestre \n (en euros) \n	\n Mois \n (en euros) \n	\n Semaine \n (en euros) \n	\n Jour ou fraction \n de jour \n (en euros) \n
\n 0 % \n -moins de \n	\n 13 583 \n	\n 3 396 \n	\n 1 132 \n	\n 261 \n	\n 44 \n
\n 12 % \n -de \n	\n 13 583 \n	\n 3 396 \n	\n 1 132 \n	\n 261 \n	\n 44 \n
\n -à \n	\n 39 409 \n	\n 9 852 \n	\n 3 284 \n	\n 758 \n	\n 126 \n
\n 20 % \n -au-delà de \n	\n 39 409 \n	\n 9 852 \n	\n 3 284 \n	\n 758 \n	\n 126 \n

\n\n

\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000017867027", "cible": true, "cidtexte": "JORFTEXT000017765306", "id": "LEGIARTI000017840499", "typelien": "MODIFIE" } ], "texte_version": { "LEGITEXT000020013886": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "LEGITEXT000017840497", "#text": "Arrêté du 28 décembre 2007 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000017765306", "@nortexte": "ECEL0773697A", "@typelien": "PEREMPTION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-28" }, { "@id": "LEGIARTI000017840499", "@num": "1", "#text": "Arrêté du 28 décembre 2007 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000017765306", "@nortexte": "ECEL0773697A", "@typelien": "PEREMPTION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-28" }, { "@id": "LEGIARTI000017840501", "@num": "2", "#text": "Arrêté du 28 décembre 2007 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000017765306", "@nortexte": "ECEL0773697A", "@typelien": "PEREMPTION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-28" }, { "@id": "LEGIARTI000006293932", "@num": "91 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303105", "@num": "182 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 182 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308322", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Arrêté du 24 décembre 2008", "DATE_FIN": "2999-01-01", "TITREFULL": "Arrêté du 24 décembre 2008 fixant les limites du tarif de la retenue à la source applicable aux traitements, salaires, pensions et rentes viagères versés en 2009 à des personnes domiciliées hors de France", "DATE_DEBUT": "2008-12-29" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000019996891", "NOR": "ECEL0829966A", "DATE_PUBLI": "2008-12-28", "DATE_TEXTE": "2008-12-24", "NUM_PARUTION": 302, "NUM_SEQUENCE": 16, "ORIGINE_PUBLI": "JORF n°0302 du 28 décembre 2008", "PAGE_DEB_PUBLI": 20312, "PAGE_FIN_PUBLI": 20312, "DERNIERE_MODIFICATION": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGITEXT000020013886", "URL": "texte/version/LEGI/TEXT/00/00/20/01/38/LEGITEXT000020013886.xml", "NATURE": "ARRETE", "ORIGINE": "LEGI" } }, "VISAS": { "CONTENU": "

\n
La ministre de l'économie, de l'industrie et de l'emploi et le ministre du budget, des comptes publics et de la fonction publique,
Vu le code général des impôts, notamment son article 182 A, le 1 du I de son article 197, les articles 91 A et 91 B de son annexe II et son annexe IV,
Arrêtent :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 24 décembre 2008.

La ministre de l'économie,

de l'industrie et de l'emploi,

Christine Lagarde

Le ministre du budget, des comptes publics

et de la fonction publique,

Eric Woerth

" } } }, "texte_version_lien": [ { "texte_version_id": "LEGITEXT000020013886", "cible": true, "cidtexte": "JORFTEXT000017765306", "id": "LEGIARTI000017840499", "typelien": "PEREMPTION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000017840499", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Arrêté du 28 décembre 2007 fixant les limites du tarif de la retenue à la source applicable aux traitements, salaires, pensions et rentes viagères versés en 2008 à des personnes domiciliées hors de France)