{ "article": { "LEGIARTI000021628486": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021628486", "URL": "article/LEGI/ARTI/00/00/21/62/84/LEGIARTI000021628486.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021632554", "@num": "18", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000021570183", "@nor": "ECEL0929079A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 30 décembre 2009 fixant les limites du tarif de la retenue à la source applicable aux traitements, salaires, pensions et rentes viagères versés en 2010 à des personnes domiciliées hors de France", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021570183", "@c_titre_court": "Arrêté du 30 décembre 2009" }, { "@fin": "2999-01-01", "#text": "Arrêté du 30 décembre 2009 fixant les limites du tarif de la retenue à la source applicable aux traitements, salaires, pensions et rentes viagères versés en 2010 à des personnes domiciliées hors de France", "@debut": "2010-01-01", "@id_txt": "LEGITEXT000021628484", "@c_titre_court": "Arrêté du 30 décembre 2009" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2009-12-31", "@date_signature": "2009-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000021628486", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021570185", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 4, CGIAN4.
\n Art. 18\n
\n

\n
" } }, "LEGIARTI000021632554": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-02", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021632554", "URL": "article/LEGI/ARTI/00/00/21/63/25/LEGIARTI000021632554.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021628486", "@num": "1", "#text": "Arrêté du 30 décembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021570183", "@nortexte": "ECEL0929079A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-30" } ] }, "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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Pour l'année 2010, 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 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 14 034 \n	\n 3 509 \n	\n 1 170 \n	\n 270 \n	\n 45 \n
\n 12 % \n - de... \n	\n 14 034 \n	\n 3 509 \n	\n 1 170 \n	\n 270 \n	\n 45 \n
\n - à... \n	\n 40 716 \n	\n 10 179 \n	\n 3 393 \n	\n 783 \n	\n 131 \n
\n 20 % \n - au-delà de... \n	\n 40 716 \n	\n 10 179 \n	\n 3 393 \n	\n 783 \n	\n 131 \n

\n\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000021632554", "cible": true, "cidtexte": "JORFTEXT000021570183", "id": "LEGIARTI000021628486", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000021628486", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Arrêté du 30 décembre 2009 fixant les limites du tarif de la retenue à la source applicable aux traitements, salaires, pensions et rentes viagères versés en 2010 à des personnes domiciliées hors de France)