{ "article": { "LEGIARTI000020013890": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020013890", "URL": "article/LEGI/ARTI/00/00/20/01/38/LEGIARTI000020013890.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020039720", "@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": "JORFTEXT000019996891", "@nor": "ECEL0829966A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "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", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019996891", "@c_titre_court": "Arrêté du 24 décembre 2008" }, { "@fin": "2999-01-01", "#text": "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", "@debut": "2008-12-29", "@id_txt": "LEGITEXT000020013886", "@c_titre_court": "Arrêté du 24 décembre 2008" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2008-12-28", "@date_signature": "2008-12-24" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020013890", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019996893", "@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

\n
" } }, "LEGIARTI000020039720": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020039720", "URL": "article/LEGI/ARTI/00/00/20/03/97/LEGIARTI000020039720.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020013890", "@num": "1", "#text": "Arrêté du 24 décembre 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000019996891", "@nortexte": "ECEL0829966A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-24" } ] }, "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": 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"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 2009, 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\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 fractions \n de jour \n (en euros) \n
\n 0 % \n Moins de \n	\n 13 977 \n	\n 3 494 \n	\n 1 165 \n	\n 269 \n	\n 45 \n
\n 12 % \n De \n	\n 13 977 \n	\n 3 494 \n	\n 1 165 \n	\n 269 \n	\n 45 \n
\n à \n	\n 40 553 \n	\n 10 138 \n	\n 3 379 \n	\n 780 \n	\n 130 \n
\n 20 % \n Au-delà de \n	\n 40 553 \n	\n 10 138 \n	\n 3 379 \n	\n 780 \n	\n 130 \n

\n\n

\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000020039720", "cible": true, "cidtexte": "JORFTEXT000019996891", "id": "LEGIARTI000020013890", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020013890", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (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)