{ "article": { "LEGIARTI000026831713": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026831713", "URL": "article/LEGI/ARTI/00/00/26/83/17/LEGIARTI000026831713.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026832418", "@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": "JORFTEXT000026830213", "@nor": "EFIE1240533A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 20 décembre 2012 fixant les limites du tarif de la retenue à la source applicable aux traitements, salaires, pensions et rentes viagères versées en 2013 à des personnes domiciliées hors de France", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000026830213", "@c_titre_court": "Arrêté du 20 décembre 2012" }, { "@fin": "2999-01-01", "#text": "Arrêté du 20 décembre 2012 fixant les limites du tarif de la retenue à la source applicable aux traitements, salaires, pensions et rentes viagères versées en 2013 à des personnes domiciliées hors de France", "@debut": "2012-12-27", "@id_txt": "LEGITEXT000026831708", "@c_titre_court": "Arrêté du 20 décembre 2012" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2012-12-26", "@date_signature": "2012-12-20" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000026831713", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000026830219", "@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
" } }, "LEGIARTI000026832418": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2012-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000026832418", "URL": "article/LEGI/ARTI/00/00/26/83/24/LEGIARTI000026832418.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026831713", "@num": "1", "#text": "Arrêté du 20 décembre 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000026830213", "@nortexte": "EFIE1240533A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-20" } ] }, "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", 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Pour l'année 2013, 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 LIMITE DES TRANCHES SELON LA PÉRIODE À LAQUELLE SE RAPPORTENT LES PAIEMENTS \n
\n Taux applicables \n	\n Année \n (en euros) \n \n	\n Trimestre \n (en euros) \n \n	\n Mois \n (en euros) \n \n	\n Semaine \n (en euros) \n \n	\n Jour ou fraction de jour \n (en euros) \n
\n 0 % - moins de \n \n	\n 14 245 \n	\n 3 561 \n	\n 1 187 \n	\n 274 \n	\n 46 \n
\n 12 % - de \n \n	\n 14 245 \n	\n 3 561 \n	\n 1 187 \n	\n 274 \n	\n 46 \n
\n - à \n	\n 41 327 \n	\n 10 332 \n	\n 3 444 \n	\n 795 \n	\n 132 \n
\n 20 % - au-delà de \n \n	\n 41 327 \n	\n 10 332 \n	\n 3 444 \n	\n 795 \n	\n 132

" } } }, "article_lien": [ { "article_id": "LEGIARTI000026832418", "cible": true, "cidtexte": "JORFTEXT000026830213", "id": "LEGIARTI000026831713", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000026831713", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Arrêté du 20 décembre 2012 fixant les limites du tarif de la retenue à la source applicable aux traitements, salaires, pensions et rentes viagères versées en 2013 à des personnes domiciliées hors de France)