{ "article": { "LEGIARTI000026949232": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "131 ter A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949232", "URL": "article/LEGI/ARTI/00/00/26/94/92/LEGIARTI000026949232.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Loi n° 2012-1510 du 29 décembre 2012 de finance rectificative pour 2012, article 21 II : Ces dispositions s'appliquent aux revenus perçus à compter du 1^er janvier 2013.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026888016", "@num": "21", "#text": "LOI n°2012-1510\n du 29 décembre 2012 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000006307271", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307295", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199134", "@fin": "2999-01-01", "#text": "6° : Emprunts émis en France par les organisations internationales", "@debut": "1986-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197213", "@fin": "2999-01-01", "#text": "5 : Exonérations et régimes spéciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308144", "@fin": "1986-07-12", "@num": "131 ter A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308145", "@fin": "2013-01-01", "@num": "131 ter A", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026949232", "@fin": "2999-01-01", "@num": "131 ter A", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les intérêts, arrérages et tous autres produits des emprunts émis en France par les organisations internationales sont exonérées de la retenue à la source définie au 1 de l'article 119 bis et du prélèvement prévu au I de l'article 125 A.

\n
\n
" } }, "LEGIARTI000006307271": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "119 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-07-10", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307271", "URL": "article/LEGI/ARTI/00/00/06/30/72/LEGIARTI000006307271.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0119ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 108 A CGI 117 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 111 a", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 118", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 119", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1678 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 187 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 bis B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 48", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 75 A CGIAN2 79", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000019493914", "@num": "15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159010", "@num": "115 quinquies", "#text": "Code général des impôts, CGI. - art. 115 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049510992", "@num": "117 bis", "#text": "Code général des impôts, CGI. - art. 117 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037941921", "@num": "119 bis A", "#text": "Code général des impôts, CGI. - art. 119 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949220", "@num": "139 ter", "#text": "Code général des impôts, CGI. - art. 139 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949214", "@num": "143 quater", "#text": "Code général des impôts, CGI. - art. 143 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464278", "@num": "163 quinquies C", "#text": "Code général des impôts, CGI. - art. 163 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526699", "@num": "163 quinquies C bis", "#text": "Code général des impôts, CGI. - art. 163 quinquies C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946708", "@num": "1671 C", "#text": "Code général des impôts, CGI. - art. 1671 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035088884", "@num": "1672", "#text": "Code général des impôts, CGI. - art. 1672 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815197", "@num": "1673", "#text": "Code général des impôts, CGI. - art. 1673 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657963", "@num": "1783 A", "#text": "Code général des impôts, CGI. - art. 1783 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303163", "@num": "199 quater A", "#text": "Code général des impôts, CGI. - art. 199 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978741", "@num": "235 quater", "#text": "Code général des impôts, CGI. - art. 235 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295157", "@num": "48", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293757", "@num": "52", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179500", "@num": "60 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 60 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293886", "@num": "77", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293887", "@num": "78", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295193", "@num": "79", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293934", "@num": "92", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349581", "@num": "381 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299658", "@num": "381 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678953", "@num": "381 Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351347", "@num": "188-0 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300289", "@num": "23", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096204", "@num": "L211-22", "#text": "Code monétaire et financier - art. L211-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096122", "@num": "L211-28", "#text": "Code monétaire et financier - art. L211-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000021641202", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656778", "@num": "L212", "#text": "Livre des procédures fiscales - art. L212 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526664", "@num": "L62 A", "#text": "Livre des procédures fiscales - art. L62 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914728", "@num": "L77", "#text": "Livre des procédures fiscales - art. L77 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307271", "@fin": "1983-07-10", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307272", "@fin": "1985-12-15", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307273", "@fin": "1986-12-31", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307274", "@fin": "1990-12-30", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307275", "@fin": "1996-05-12", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307276", "@fin": "2000-12-31", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307277", "@fin": "2004-03-27", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307278", "@fin": "2008-04-03", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620174", "@fin": "2010-03-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657827", "@fin": "2012-08-17", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292631", "@fin": "2013-01-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2012-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946447", "@fin": "2013-07-28", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795046", "@fin": "2014-01-04", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028441467", "@fin": "2014-12-30", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2014-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061591", "@fin": "2018-01-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428142", "@fin": "2018-12-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526673", "@fin": "2999-01-01", "@num": "119 bis", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 Sous réserve des dispositions de l'article 125 A, les revenus de capitaux mobiliers entrant dans les prévisions des articles 118, 119 et 1678 bis donnent lieu à l'application d'une retenue à la source dont le taux est fixé par l'article 187-1.
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2 Sous réserve des dispositions de l'article 239 bis B, les produits visés aux articles 108 à 117 bis donnent lieu à l'application d'une retenue à la source dont le taux est fixé par l'article 187-1 lorsqu'ils bénéficient à des personnes qui n'ont pas leur domicile fiscal ou leur siège en France. Un décret fixe les modalités et conditions d'application de cette disposition (1).
\n
Toutefois, la retenue à la source ne s'applique pas, à compter du 1er janvier 1962, aux sommes visées à l'article 111-a, premier alinéa.
\n
1) Annexe II, art. 48, 75 à 79.
\n
" } }, "LEGIARTI000006307272": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "119 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-12-15", "DATE_DEBUT": "1983-07-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006307272", "URL": "article/LEGI/ARTI/00/00/06/30/72/LEGIARTI000006307272.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0119ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 108 A CGI 117 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 111 a AL. 1 CGIAN2 48", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 118", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 119", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1678 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 187 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 bis B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 75 A CGIAN2 79", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000019493914", "@num": "15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159010", "@num": "115 quinquies", "#text": "Code général des impôts, CGI. - art. 115 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049510992", "@num": "117 bis", "#text": "Code général des impôts, CGI. - art. 117 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037941921", "@num": "119 bis A", "#text": "Code général des impôts, CGI. - art. 119 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949220", "@num": "139 ter", "#text": "Code général des impôts, CGI. - art. 139 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949214", "@num": "143 quater", "#text": "Code général des impôts, CGI. - art. 143 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464278", "@num": "163 quinquies C", "#text": "Code général des impôts, CGI. - art. 163 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526699", "@num": "163 quinquies C bis", "#text": "Code général des impôts, CGI. - art. 163 quinquies C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946708", "@num": "1671 C", "#text": "Code général des impôts, CGI. - art. 1671 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035088884", "@num": "1672", "#text": "Code général des impôts, CGI. - art. 1672 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815197", "@num": "1673", "#text": "Code général des impôts, CGI. - art. 1673 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657963", "@num": "1783 A", "#text": "Code général des impôts, CGI. - art. 1783 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303163", "@num": "199 quater A", "#text": "Code général des impôts, CGI. - art. 199 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978741", "@num": "235 quater", "#text": "Code général des impôts, CGI. - art. 235 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295157", "@num": "48", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293757", "@num": "52", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179500", "@num": "60 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 60 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293886", "@num": "77", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293887", "@num": "78", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295193", "@num": "79", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293934", "@num": "92", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349581", "@num": "381 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299658", "@num": "381 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678953", "@num": "381 Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351347", "@num": "188-0 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300289", "@num": "23", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096204", "@num": "L211-22", "#text": "Code monétaire et financier - art. L211-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096122", "@num": "L211-28", "#text": "Code monétaire et financier - art. L211-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000021641202", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656778", "@num": "L212", "#text": "Livre des procédures fiscales - art. L212 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526664", "@num": "L62 A", "#text": "Livre des procédures fiscales - art. L62 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914728", "@num": "L77", "#text": "Livre des procédures fiscales - art. L77 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307271", "@fin": "1983-07-10", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307272", "@fin": "1985-12-15", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307273", "@fin": "1986-12-31", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307274", "@fin": "1990-12-30", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307275", "@fin": "1996-05-12", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307276", "@fin": "2000-12-31", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307277", "@fin": "2004-03-27", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307278", "@fin": "2008-04-03", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620174", "@fin": "2010-03-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657827", "@fin": "2012-08-17", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292631", "@fin": "2013-01-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2012-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946447", "@fin": "2013-07-28", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795046", "@fin": "2014-01-04", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028441467", "@fin": "2014-12-30", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2014-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061591", "@fin": "2018-01-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428142", "@fin": "2018-12-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526673", "@fin": "2999-01-01", "@num": "119 bis", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 Sous réserve des dispositions de l'article 125 A, les revenus de capitaux mobiliers entrant dans les prévisions des articles 118, 119 et 1678 bis donnent lieu à l'application d'une retenue à la source dont le taux est fixé par l'article 187-1.
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2 Sous réserve des dispositions de l'article 239 bis B, les produits visés aux articles 108 à 117 bis donnent lieu à l'application d'une retenue à la source dont le taux est fixé par l'article 187-1 lorsqu'ils bénéficient à des personnes qui n'ont pas leur domicile fiscal ou leur siège en France. Un décret fixe les modalités et conditions d'application de cette disposition (1).
\n
Toutefois, la retenue à la source ne s'applique pas aux sommes visées à l'article 111-a, premier alinéa.
\n
1) Annexe II, art. 48, 75 à 79.
\n
" } }, "LEGIARTI000006307273": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "119 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1985-12-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006307273", "URL": "article/LEGI/ARTI/00/00/06/30/72/LEGIARTI000006307273.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0119ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 108 A CGI 117 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 111 a AL. 1 CGI 238 septies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 118", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 119", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 A III bis 1° bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1678 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 187 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 238 septies B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 bis B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 48", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 75 A CGIAN2 79", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006305443", "@num": "38", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 38 () JORF 15 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000019493914", "@num": "15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159010", "@num": "115 quinquies", "#text": "Code général des impôts, CGI. - art. 115 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049510992", "@num": "117 bis", "#text": "Code général des impôts, CGI. - art. 117 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037941921", "@num": "119 bis A", "#text": "Code général des impôts, CGI. - art. 119 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949220", "@num": "139 ter", "#text": "Code général des impôts, CGI. - art. 139 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949214", "@num": "143 quater", "#text": "Code général des impôts, CGI. - art. 143 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464278", "@num": "163 quinquies C", "#text": "Code général des impôts, CGI. - art. 163 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526699", "@num": "163 quinquies C bis", "#text": "Code général des impôts, CGI. - art. 163 quinquies C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946708", "@num": "1671 C", "#text": "Code général des impôts, CGI. - art. 1671 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035088884", "@num": "1672", "#text": "Code général des impôts, CGI. - art. 1672 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815197", "@num": "1673", "#text": "Code général des impôts, CGI. - art. 1673 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657963", "@num": "1783 A", "#text": "Code général des impôts, CGI. - art. 1783 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303163", "@num": "199 quater A", "#text": "Code général des impôts, CGI. - art. 199 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978741", "@num": "235 quater", "#text": "Code général des impôts, CGI. - art. 235 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295157", "@num": "48", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293757", "@num": "52", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179500", "@num": "60 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 60 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293886", "@num": "77", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293887", "@num": "78", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295193", "@num": "79", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293934", "@num": "92", "#text": "Code général des impôts, annexe 2, CGIAN2. - 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art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351347", "@num": "188-0 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300289", "@num": "23", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096204", "@num": "L211-22", "#text": "Code monétaire et financier - art. 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1 Sous réserve des dispositions de l'article 125 A, les revenus de capitaux mobiliers entrant dans les prévisions des articles 118, 119, 238 septies B et 1678 bis donnent lieu à l'application d'une retenue à la source dont le taux est fixé par l'article 187-1.

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Toutefois, les produits des titres de créances mentionnés au 1° bis du III bis de l'article 125 A sont placés en dehors du champ d'application de la retenue à la source. Il en est de même pour la prime de remboursement visée à l'article 238 septies A.

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2 Sous réserve des dispositions de l'article 239 bis B, les produits visés aux articles 108 à 117 bis donnent lieu à l'application d'une retenue à la source dont le taux est fixé par l'article 187-1 lorsqu'ils bénéficient à des personnes qui n'ont pas leur domicile fiscal ou leur siège en France. Un décret fixe les modalités et conditions d'application de cette disposition (1).

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Toutefois, la retenue à la source ne s'applique pas aux sommes visées à l'article 111-a, premier alinéa.

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1) Annexe II, art. 48, 75 à 79.

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\n
" } }, "LEGIARTI000006307274": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "119 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307274", "URL": "article/LEGI/ARTI/00/00/06/30/72/LEGIARTI000006307274.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0119ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 108 A CGI 117 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 111 a AL. 1 CGI 238 septies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 118", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 119", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 A III bis 1° bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1678 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 187 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 238 septies B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 bis B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 48", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 75 A CGIAN2 79", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274889", "@num": "15", "#text": "Loi n°86-1318 du 30 décembre 1986 - 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art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949220", "@num": "139 ter", "#text": "Code général des impôts, CGI. - art. 139 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949214", "@num": "143 quater", "#text": "Code général des impôts, CGI. - art. 143 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464278", "@num": "163 quinquies C", "#text": "Code général des impôts, CGI. - art. 163 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526699", "@num": "163 quinquies C bis", "#text": "Code général des impôts, CGI. - art. 163 quinquies C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946708", "@num": "1671 C", "#text": "Code général des impôts, CGI. - art. 1671 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035088884", "@num": "1672", "#text": "Code général des impôts, CGI. - art. 1672 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815197", "@num": "1673", "#text": "Code général des impôts, CGI. - art. 1673 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657963", "@num": "1783 A", "#text": "Code général des impôts, CGI. - art. 1783 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303163", "@num": "199 quater A", "#text": "Code général des impôts, CGI. - art. 199 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978741", "@num": "235 quater", "#text": "Code général des impôts, CGI. - art. 235 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295157", "@num": "48", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293757", "@num": "52", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179500", "@num": "60 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 60 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293886", "@num": "77", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293887", "@num": "78", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295193", "@num": "79", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293934", "@num": "92", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349581", "@num": "381 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299658", "@num": "381 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678953", "@num": "381 Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351347", "@num": "188-0 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300289", "@num": "23", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096204", "@num": "L211-22", "#text": "Code monétaire et financier - art. L211-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096122", "@num": "L211-28", "#text": "Code monétaire et financier - art. L211-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641202", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656778", "@num": "L212", "#text": "Livre des procédures fiscales - art. L212 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526664", "@num": "L62 A", "#text": "Livre des procédures fiscales - art. L62 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914728", "@num": "L77", "#text": "Livre des procédures fiscales - art. L77 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197449", "@fin": "1990-12-30", "#text": "2 bis : Retenue à la source de l'impôt sur le revenu.", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191586", "@fin": "1991-06-24", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179573", "@fin": "1997-04-11", "#text": "1ere Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307271", "@fin": "1983-07-10", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307272", "@fin": "1985-12-15", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307273", "@fin": "1986-12-31", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307274", "@fin": "1990-12-30", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307275", "@fin": "1996-05-12", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307276", "@fin": "2000-12-31", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307277", "@fin": "2004-03-27", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307278", "@fin": "2008-04-03", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620174", "@fin": "2010-03-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657827", "@fin": "2012-08-17", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292631", "@fin": "2013-01-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2012-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946447", "@fin": "2013-07-28", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795046", "@fin": "2014-01-04", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028441467", "@fin": "2014-12-30", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2014-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061591", "@fin": "2018-01-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428142", "@fin": "2018-12-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526673", "@fin": "2999-01-01", "@num": "119 bis", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

\n
\n
\n

Les revenus des titres émis à compter du 1er janvier 1987, tels qu'ils sont définis aux articles 118, 119, 238 septies B, sont placés hors du champ d'application de la retenue à la source.

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\n

Toutefois, la retenue à la source ne s'applique pas aux sommes visées à l'article 111-a, premier alinéa.

\n
\n
\n

1) Annexe II, art. 48, 75 à 79.

\n
" } }, "LEGIARTI000006307275": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "119 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006307275", "URL": "article/LEGI/ARTI/00/00/06/30/72/LEGIARTI000006307275.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0119ABXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 108 A CGI 117 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 111 a al. 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 118", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 119", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 A III bis 1° bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1678 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 187 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 238 septies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 238 septies B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 bis B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 terdecies 4", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 48", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 75 à CGIAN2 79", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001681637", "@num": "1", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 95 II 4 Finances pour 1991 JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000019493914", "@num": "15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159010", "@num": "115 quinquies", "#text": "Code général des impôts, CGI. - art. 115 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049510992", "@num": "117 bis", "#text": "Code général des impôts, CGI. - art. 117 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037941921", "@num": "119 bis A", "#text": "Code général des impôts, CGI. - art. 119 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949220", "@num": "139 ter", "#text": "Code général des impôts, CGI. - art. 139 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949214", "@num": "143 quater", "#text": "Code général des impôts, CGI. - art. 143 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464278", "@num": "163 quinquies C", "#text": "Code général des impôts, CGI. - art. 163 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526699", "@num": "163 quinquies C bis", "#text": "Code général des impôts, CGI. - art. 163 quinquies C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946708", "@num": "1671 C", "#text": "Code général des impôts, CGI. - art. 1671 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035088884", "@num": "1672", "#text": "Code général des impôts, CGI. - art. 1672 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815197", "@num": "1673", "#text": "Code général des impôts, CGI. - art. 1673 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657963", "@num": "1783 A", "#text": "Code général des impôts, CGI. - art. 1783 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303163", "@num": "199 quater A", "#text": "Code général des impôts, CGI. - art. 199 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978741", "@num": "235 quater", "#text": "Code général des impôts, CGI. - art. 235 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295157", "@num": "48", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293757", "@num": "52", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179500", "@num": "60 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 60 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293886", "@num": "77", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293887", "@num": "78", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295193", "@num": "79", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293934", "@num": "92", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349581", "@num": "381 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299658", "@num": "381 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678953", "@num": "381 Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351347", "@num": "188-0 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300289", "@num": "23", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096204", "@num": "L211-22", "#text": "Code monétaire et financier - art. L211-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096122", "@num": "L211-28", "#text": "Code monétaire et financier - art. L211-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000021641202", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656778", "@num": "L212", "#text": "Livre des procédures fiscales - art. L212 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526664", "@num": "L62 A", "#text": "Livre des procédures fiscales - art. L62 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914728", "@num": "L77", "#text": "Livre des procédures fiscales - art. L77 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197209", "@fin": "2999-01-01", "#text": "2 bis : Retenue à la source de l'impôt sur le revenu", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307271", "@fin": "1983-07-10", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307272", "@fin": "1985-12-15", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307273", "@fin": "1986-12-31", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307274", "@fin": "1990-12-30", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307275", "@fin": "1996-05-12", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307276", "@fin": "2000-12-31", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307277", "@fin": "2004-03-27", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307278", "@fin": "2008-04-03", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620174", "@fin": "2010-03-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657827", "@fin": "2012-08-17", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292631", "@fin": "2013-01-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2012-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946447", "@fin": "2013-07-28", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795046", "@fin": "2014-01-04", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028441467", "@fin": "2014-12-30", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2014-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061591", "@fin": "2018-01-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428142", "@fin": "2018-12-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526673", "@fin": "2999-01-01", "@num": "119 bis", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Sous réserve des dispositions de l'article 125 A, les revenus de capitaux mobiliers entrant dans les prévisions des articles 118, 119, 238 septies B et 1678 bis donnent lieu à l'application d'une retenue à la source dont le taux est fixé par l'article 187-1.

Les revenus des titres émis à compter du 1er janvier 1987, tels qu'ils sont définis aux articles 118, 119 et 238 septies B, sont placés hors du champ d'application de la retenue à la source.

2. Sous réserve des dispositions de l'article 239 bis B, les produits visés aux articles 108 à 117 bis donnent lieu à l'application d'une retenue à la source dont le taux est fixé par l'article 187-1 lorsqu'ils bénéficient à des personnes qui n'ont pas leur domicile fiscal ou leur siège en France. Un décret fixe les modalités et conditions d'application de cette disposition (1).

Toutefois, la retenue à la source ne s'applique pas aux sommes visées au premier alinéa du a de l'article 111.

La retenue à la source ne s'applique pas (2) aux distributions des sociétés de capital-risque qui fonctionnent dans les conditions prévues à l'article 1er de la loi n° 85-695 du 11 juillet 1985 modifiée lorsque :

- la distribution entre dans les prévisions du 4 de l'article 39 terdecies ;

- le bénéficiaire effectif est une personne morale qui a son siège de direction effective dans un Etat ayant conclu avec la France une convention fiscale comportant une clause d'assistance administrative pour l'application du droit interne ;

- la distribution est comprise dans des bénéfices déclarés dans cet Etat mais bénéficie d'une exonération d'impôt.

(1) Annexe II, art. 48, 75 à 79.

(2) Disposition applicable à compter du 1er janvier 1991.

" } }, "LEGIARTI000006307276": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "119 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006307276", "URL": "article/LEGI/ARTI/00/00/06/30/72/LEGIARTI000006307276.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0119ABXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 125 A, 118, 119, 238 septies B, 1678 bis, 187 1, 238 septies A, 239 bis B, 108 à 117 bis, 111, 39 terdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001681637", "@num": "1", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000006330198", "@num": "1", "#text": "Décret n°96-556 du 21 juin 1995 - art. 1 () JORF 23 juin 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000019493914", "@num": "15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159010", "@num": "115 quinquies", "#text": "Code général des impôts, CGI. - art. 115 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049510992", "@num": "117 bis", "#text": "Code général des impôts, CGI. - art. 117 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037941921", "@num": "119 bis A", "#text": "Code général des impôts, CGI. - art. 119 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949220", "@num": "139 ter", "#text": "Code général des impôts, CGI. - art. 139 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949214", "@num": "143 quater", "#text": "Code général des impôts, CGI. - art. 143 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464278", "@num": "163 quinquies C", "#text": "Code général des impôts, CGI. - art. 163 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526699", "@num": "163 quinquies C bis", "#text": "Code général des impôts, CGI. - art. 163 quinquies C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946708", "@num": "1671 C", "#text": "Code général des impôts, CGI. - art. 1671 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035088884", "@num": "1672", "#text": "Code général des impôts, CGI. - art. 1672 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815197", "@num": "1673", "#text": "Code général des impôts, CGI. - art. 1673 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657963", "@num": "1783 A", "#text": "Code général des impôts, CGI. - art. 1783 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303163", "@num": "199 quater A", "#text": "Code général des impôts, CGI. - art. 199 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978741", "@num": "235 quater", "#text": "Code général des impôts, CGI. - art. 235 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295157", "@num": "48", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293757", "@num": "52", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179500", "@num": "60 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 60 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293886", "@num": "77", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293887", "@num": "78", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295193", "@num": "79", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293934", "@num": "92", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349581", "@num": "381 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299658", "@num": "381 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678953", "@num": "381 Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351347", "@num": "188-0 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300289", "@num": "23", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096204", "@num": "L211-22", "#text": "Code monétaire et financier - art. L211-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096122", "@num": "L211-28", "#text": "Code monétaire et financier - art. L211-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000021641202", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656778", "@num": "L212", "#text": "Livre des procédures fiscales - art. 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Les revenus des titres émis à compter du 1er janvier 1987, tels qu'ils sont définis aux articles 118, 119 et 238 septies B, sont placés hors du champ d'application de la retenue à la source.

Toutefois, la retenue à la source ne s'applique pas aux sommes visées au premier alinéa du a de l'article 111.

a) la distribution entre dans les prévisions du 4 de l'article 39 terdecies ;

b) le bénéficiaire effectif est une personne morale qui a son siège de direction effective dans un Etat ayant conclu avec la France une convention fiscale comportant une clause d'assistance administrative pour l'application du droit interne ;

c) la distribution est comprise dans des bénéfices déclarés dans cet Etat mais bénéficie d'une exonération d'impôt.

(1) Annexe II, art. 48, 75 à 79.

(2) Disposition applicable à compter du 1er janvier 1991.

" } }, "LEGIARTI000006307277": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "119 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307277", "URL": "article/LEGI/ARTI/00/00/06/30/72/LEGIARTI000006307277.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0119ABXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 125 A, 118, 119, 238 septies B, 1678 bis, 187 1, 238 septies A, 239 bis B, 108 à 117 bis, 111, 39 terdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001681637", "@num": "1", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006317473", "@num": "1-1", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 1-1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006320788", "@num": "8", "#text": "Loi - 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art. 115 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049510992", "@num": "117 bis", "#text": "Code général des impôts, CGI. - art. 117 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037941921", "@num": "119 bis A", "#text": "Code général des impôts, CGI. - art. 119 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949220", "@num": "139 ter", "#text": "Code général des impôts, CGI. - art. 139 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949214", "@num": "143 quater", "#text": "Code général des impôts, CGI. - art. 143 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464278", "@num": "163 quinquies C", "#text": "Code général des impôts, CGI. - art. 163 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526699", "@num": "163 quinquies C bis", "#text": "Code général des impôts, CGI. - art. 163 quinquies C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946708", "@num": "1671 C", "#text": "Code général des impôts, CGI. - art. 1671 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035088884", "@num": "1672", "#text": "Code général des impôts, CGI. - art. 1672 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815197", "@num": "1673", "#text": "Code général des impôts, CGI. - art. 1673 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657963", "@num": "1783 A", "#text": "Code général des impôts, CGI. - art. 1783 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303163", "@num": "199 quater A", "#text": "Code général des impôts, CGI. - art. 199 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978741", "@num": "235 quater", "#text": "Code général des impôts, CGI. - art. 235 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295157", "@num": "48", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293757", "@num": "52", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179500", "@num": "60 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 60 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293886", "@num": "77", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293887", "@num": "78", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295193", "@num": "79", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293934", "@num": "92", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349581", "@num": "381 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299658", "@num": "381 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678953", "@num": "381 Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351347", "@num": "188-0 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300289", "@num": "23", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096204", "@num": "L211-22", "#text": "Code monétaire et financier - art. L211-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096122", "@num": "L211-28", "#text": "Code monétaire et financier - art. L211-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2003-02-26 4H-1-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000021641202", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656778", "@num": "L212", "#text": "Livre des procédures fiscales - art. L212 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526664", "@num": "L62 A", "#text": "Livre des procédures fiscales - art. L62 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914728", "@num": "L77", "#text": "Livre des procédures fiscales - art. L77 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197209", "@fin": "2999-01-01", "#text": "2 bis : Retenue à la source de l'impôt sur le revenu", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307271", "@fin": "1983-07-10", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307272", "@fin": "1985-12-15", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307273", "@fin": "1986-12-31", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307274", "@fin": "1990-12-30", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307275", "@fin": "1996-05-12", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307276", "@fin": "2000-12-31", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307277", "@fin": "2004-03-27", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307278", "@fin": "2008-04-03", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620174", "@fin": "2010-03-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657827", "@fin": "2012-08-17", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292631", "@fin": "2013-01-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2012-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946447", "@fin": "2013-07-28", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795046", "@fin": "2014-01-04", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028441467", "@fin": "2014-12-30", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2014-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061591", "@fin": "2018-01-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428142", "@fin": "2018-12-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526673", "@fin": "2999-01-01", "@num": "119 bis", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les revenus des titres émis à compter du 1er janvier 1987, tels qu'ils sont définis aux articles 118, 119 et 238 septies B, sont placés hors du champ d'application de la retenue à la source.

Toutefois, la retenue à la source ne s'applique pas aux sommes visées au premier alinéa du a de l'article 111.

La retenue à la source ne s'applique pas aux distributions des sociétés de capital-risque qui fonctionnent dans les conditions prévues aux articles 1er et 1er-1 de la loi n° 85-695 du 11 juillet 1985 modifiée lorsque :

a) la distribution entre dans les prévisions du 4 ou 5 de l'article 39 terdecies ;

c) la distribution est comprise dans des bénéfices déclarés dans cet Etat mais bénéficie d'une exonération d'impôt.

" } }, "LEGIARTI000006307278": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "119 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2004-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006307278", "URL": "article/LEGI/ARTI/00/00/06/30/72/LEGIARTI000006307278.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0119ABXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323267", "@num": "5", "#text": "Ordonnance n°2004-281 du 25 mars 2004 - art. 5 () JORF 27 mars 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000797800", "@nortexte": "ECOX0400020R", "@numtexte": "2004-281", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" }, { "@id": "LEGIARTI000019493914", "@num": "15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159010", "@num": "115 quinquies", "#text": "Code général des impôts, CGI. - art. 115 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049510992", "@num": "117 bis", "#text": "Code général des impôts, CGI. - art. 117 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037941921", "@num": "119 bis A", "#text": "Code général des impôts, CGI. - art. 119 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949220", "@num": "139 ter", "#text": "Code général des impôts, CGI. - art. 139 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949214", "@num": "143 quater", "#text": "Code général des impôts, CGI. - art. 143 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464278", "@num": "163 quinquies C", "#text": "Code général des impôts, CGI. - art. 163 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526699", "@num": "163 quinquies C bis", "#text": "Code général des impôts, CGI. - art. 163 quinquies C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946708", "@num": "1671 C", "#text": "Code général des impôts, CGI. - art. 1671 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035088884", "@num": "1672", "#text": "Code général des impôts, CGI. - art. 1672 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815197", "@num": "1673", "#text": "Code général des impôts, CGI. - art. 1673 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657963", "@num": "1783 A", "#text": "Code général des impôts, CGI. - art. 1783 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303163", "@num": "199 quater A", "#text": "Code général des impôts, CGI. - art. 199 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978741", "@num": "235 quater", "#text": "Code général des impôts, CGI. - art. 235 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295157", "@num": "48", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293757", "@num": "52", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179500", "@num": "60 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 60 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293886", "@num": "77", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293887", "@num": "78", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295193", "@num": "79", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293934", "@num": "92", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349581", "@num": "381 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299658", "@num": "381 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678953", "@num": "381 Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351347", "@num": "188-0 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300289", "@num": "23", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096204", "@num": "L211-22", "#text": "Code monétaire et financier - art. L211-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096122", "@num": "L211-28", "#text": "Code monétaire et financier - art. L211-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2003-02-26 4H-1-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000021641202", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656778", "@num": "L212", "#text": "Livre des procédures fiscales - art. L212 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526664", "@num": "L62 A", "#text": "Livre des procédures fiscales - art. L62 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914728", "@num": "L77", "#text": "Livre des procédures fiscales - art. L77 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197209", "@fin": "2999-01-01", "#text": "2 bis : Retenue à la source de l'impôt sur le revenu", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307271", "@fin": "1983-07-10", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307272", "@fin": "1985-12-15", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307273", "@fin": "1986-12-31", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307274", "@fin": "1990-12-30", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307275", "@fin": "1996-05-12", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307276", "@fin": "2000-12-31", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307277", "@fin": "2004-03-27", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307278", "@fin": "2008-04-03", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620174", "@fin": "2010-03-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657827", "@fin": "2012-08-17", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292631", "@fin": "2013-01-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2012-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946447", "@fin": "2013-07-28", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795046", "@fin": "2014-01-04", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028441467", "@fin": "2014-12-30", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2014-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061591", "@fin": "2018-01-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428142", "@fin": "2018-12-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526673", "@fin": "2999-01-01", "@num": "119 bis", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les revenus des titres émis à compter du 1er janvier 1987, tels qu'ils sont définis aux articles 118, 119 et 238 septies B, sont placés hors du champ d'application de la retenue à la source.

2. Les produits visés aux articles 108 à 117 bis donnent lieu à l'application d'une retenue à la source dont le taux est fixé par l'article 187-1 lorsqu'ils bénéficient à des personnes qui n'ont pas leur domicile fiscal ou leur siège en France. Un décret fixe les modalités et conditions d'application de cette disposition.

Toutefois, la retenue à la source ne s'applique pas aux sommes visées au premier alinéa du a de l'article 111.

a) la distribution entre dans les prévisions du 4 ou 5 de l'article 39 terdecies ;

c) la distribution est comprise dans des bénéfices déclarés dans cet Etat mais bénéficie d'une exonération d'impôt.

" } }, "LEGIARTI000006307295": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-12-22", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307295", "URL": "article/LEGI/ARTI/00/00/06/30/72/LEGIARTI000006307295.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 157 2° bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 158 3 AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 207 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A A CGIAN3 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. 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I Sous réserve des dispositions des articles 119 bis-1, 125 B et 157-2° bis, les personnes physiques qui bénéficient d'intérêts, arrérages et produits de toute nature de fonds d'Etat, obligations, bons et autres titres de créances, dépôts, cautionnements et comptes courants, dont le débiteur est domicilié ou établi en France, peuvent opter pour leur assujettissement à un prélèvement qui libère les revenus auxquels il s'applique de l'impôt sur le revenu.
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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.
\n
Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.
\n
II Pour les catégories de placements définies par arrêté du ministre de l'économie et des finances (1), le débiteur peut offrir au public des placements dont les produits sont, dans tous les cas, soumis au prélèvement libératoire sauf, si le créancier est une personne physique, option expresse de sa part pour l'imposition de droit commun.
\n
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II bis Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole mentionnées à l'article 207-3 (2).
\n
Il est assis sur le tiers de ces produits.
\n
III Le prélèvement est obligatoirement applicable aux revenus visés ci-dessus qui sont encaissés par des personnes n'ayant pas en France leur domicile fiscal; la même disposition s'applique aux revenus qui sont payés hors de France ou qui sont encaissés par des personnes morales n'ayant pas leur siège social en France.
\n
\n
III bis Le taux du prélèvement est fixé :
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1° A 25 % pour les produits d'obligations négociables;
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2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT, des bons de la caisse nationale du crédit agricole, des bons de caisse de crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des banques, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;
\n
3° A 40 % pour les autres produits (3).
\n
IV L'option pour le prélèvement est subordonnée :
\n
a En ce qui concerne les produits d'obligations, à la condition que l'emprunt ait été émis dans des conditions approuvées par le ministre de l'économie et des finances et qu'il ne figure pas sur la liste des valeurs assorties d'une clause d'indexation visées à l'article 158-3, troisième alinéa;
\n
b En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des banques;
\n
c En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.
\n
V Le caractère libératoire du prélèvement ne peut être invoqué pour les produits qui sont pris en compte pour la détermination du bénéfice imposable d'une entreprise industrielle, commerciale, artisanale ou agricole, ou d'une profession non commerciale.
\n
\n
VI Les modalités et conditions d'application du présent article sont fixées par décret (5).
\n
\n
1) Annexe IV, art. 6 quater et 6 quinquies.
\n
2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).
\n
3) Taux applicable à compter du 16 juillet 1978, le taux d'un tiers demeure applicable aux produits courus au 15 juillet 1978, même si ces produits font l'objet d'une liquidation et d'un versement ultérieur.
\n
5) Annexe III, art. 41 duodecies A à 41 duodecies H.
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L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Sous réserve des dispositions des articles 119 bis-1, 125 B et 157-2° bis, les personnes physiques qui bénéficient d'intérêts, arrérages et produits de toute nature de fonds d'Etat, obligations, bons et autres titres de créances, dépôts, cautionnements et comptes courants, dont le débiteur est domicilié ou établi en France, peuvent opter pour leur assujettissement à un prélèvement qui libère les revenus auxquels il s'applique de l'impôt sur le revenu.
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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.
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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.
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II. Pour les catégories de placements définies par arrêté du ministre de l'économie et des finances (1), le débiteur peut offrir au public des placements dont les produits sont, dans tous les cas, soumis au prélèvement libératoire sauf, si le créancier est une personne physique, option expresse de sa part pour l'imposition de droit commun.
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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole mentionnées à l'article 207-3 (2).
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Il est assis sur le tiers de ces produits.
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III. Le prélèvement est obligatoirement applicable aux revenus visés ci-dessus qui sont encaissés par des personnes n'ayant pas en France leur domicile fiscal ; la même disposition s'applique aux revenus qui sont payés hors de France ou qui sont encaissés par des personnes morales n'ayant pas leur siège social en France.
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\n
III bis. Le taux du prélèvement est fixé :
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1° A 25 % pour les produits d'obligations négociables ;
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2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des banques, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;
\n
3° A 40 % pour les produits des bons énumérés au 2° qui ont été émis entre le 1er juin 1978 et la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et pour les produits des autres placements courus antérieurement au 1er janvier 1980 (3) ;
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4° A 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 lorsque le bénéficiaire des intérêts communique aux établissements payeurs, au moment du paiement, son identité et son domicile fiscal, et à 42 % lorsque cette condition n'est pas remplie ;
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5° A 38 % pour les produits des placements, autres que les bons et titres, courus à partir du 1er janvier 1980.
\n
IV. L'option pour le prélèvement est subordonnée :
\n
a. En ce qui concerne les produits d'obligations, à la condition que l'emprunt ait été émis dans des conditions approuvées par le ministre de l'économie et des finances et qu'il ne figure pas sur la liste des valeurs assorties d'une clause d'indexation visées à l'article 158-3, troisième alinéa ;
\n
b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des banques ;
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c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.
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V. Le caractère libératoire du prélèvement ne peut être invoqué pour les produits qui sont pris en compte pour la détermination du bénéfice imposable d'une entreprise industrielle, commerciale, artisanale ou agricole, ou d'une profession non commerciale.
\n
\n
VI. Les modalités et conditions d'application du présent article sont fixées par décret (4).
\n
\n
(1) Annexe IV, art. 6 quater et 6 quinquies.
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(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).
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(3) Taux applicable à compter du 16 juillet 1978 pour les produits des placements autres que les bons ; le taux d'un tiers demeure applicable aux produits courus au 15 juillet 1978, même si ces produits font l'objet d'une liquidation ou d'un versement ultérieur.
\n
(4) Annexe III, art. 41 duodecies A à 41 duodecies H.
" } }, "LEGIARTI000006307297": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307297", "URL": "article/LEGI/ARTI/00/00/06/30/72/LEGIARTI000006307297.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 157 2° bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 158 3 AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A A CGIAN3 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 FINANCES POUR 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273610", "@num": "5", "#text": "Loi n°81-1180 du 31 décembre 1981 - art. 5 (V) JORF 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515871", "@numtexte": "81-1180", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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I. Sous réserve des dispositions des articles 119 bis-1, 125 B et 157-2° bis, les personnes physiques qui bénéficient d'intérêts, arrérages et produits de toute nature de fonds d'Etat, obligations, bons et autres titres de créances, dépôts, cautionnements et comptes courants, dont le débiteur est domicilié ou établi en France, peuvent opter pour leur assujettissement à un prélèvement qui libère les revenus auxquels il s'applique de l'impôt sur le revenu.

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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II. Pour les catégories de placements définies par arrêté du ministre de l'économie et des finances (1), le débiteur peut offrir au public des placements dont les produits sont, dans tous les cas, soumis au prélèvement libératoire sauf, si le créancier est une personne physique, option expresse de sa part pour l'imposition de droit commun.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

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Il est assis sur le tiers de ces produits.

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III. Le prélèvement est obligatoirement applicable aux revenus visés ci-dessus qui sont encaissés par des personnes n'ayant pas en France leur domicile fiscal ; la même disposition s'applique aux revenus qui sont payés hors de France ou qui sont encaissés par des personnes morales n'ayant pas leur siège social en France.

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III bis. Le taux du prélèvement est fixé :

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1° A 25 % pour les produits d'obligations négociables ;

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2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des banques, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

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3° A 40 % pour les produits des bons énumérés au 2° qui ont été émis entre le 1er juin 1978 et la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et pour les produits des autres placements courus antérieurement au 1er janvier 1980 (3) ;

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4° A 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 lorsque le bénéficiaire des intérêts communique aux établissements payeurs, au moment du paiement, son identité et son domicile fiscal, et à 42 % lorsque cette condition n'est pas remplie ;

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5° A 38 % pour les produits des placements, autres que les bons et titres, courus à partir du 1er janvier 1980.

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\n

IV. L'option pour le prélèvement est subordonnée :

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\n

a. En ce qui concerne les produits d'obligations, à la condition que l'emprunt ait été émis dans des conditions approuvées par le ministre de l'économie et des finances et qu'il ne figure pas sur la liste des valeurs assorties d'une clause d'indexation visées à l'article 158-3, troisième alinéa ;

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\n

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des banques ;

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\n

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

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\n

V. Le caractère libératoire du prélèvement ne peut être invoqué pour les produits qui sont pris en compte pour la détermination du bénéfice imposable d'une entreprise industrielle, commerciale, artisanale ou agricole, ou d'une profession non commerciale.

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\n

VI. Les modalités et conditions d'application du présent article sont fixées par décret (4).

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\n
\n

(1) Annexe IV, art. 6 quater et 6 quinquies.

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\n

(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

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\n

(3) Taux applicable à compter du 16 juillet 1978 pour les produits des placements autres que les bons ; le taux d'un tiers demeure applicable aux produits courus au 15 juillet 1978, même si ces produits font l'objet d'une liquidation ou d'un versement ultérieur.

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\n

(4) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
" } }, "LEGIARTI000006307298": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-01-25", "DATE_DEBUT": "1983-01-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006307298", "URL": "article/LEGI/ARTI/00/00/06/30/72/LEGIARTI000006307298.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 158 3 AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A A CGIAN3 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273718", "@num": "6", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 6 (P) JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006297402", "@num": "22", "#text": "Loi n°83-1 du 3 janvier 1983 - art. 22 (V) JORF 4 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000691996", "@numtexte": "83-1", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-03" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. 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L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": 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I. Sous réserve des dispositions des articles 119 bis-1 et 125 B, les personnes physiques qui bénéficient d'intérêts, arrérages et produits de toute nature de fonds d'Etat, obligations, titres participatifs, bons et autres titres de créances, dépôts, cautionnements et comptes courants, dont le débiteur est domicilié ou établi en France, peuvent opter pour leur assujettissement à un prélèvement qui libère les revenus auxquels il s'applique de l'impôt sur le revenu.

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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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Il est assis sur le tiers de ces produits.

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III bis. Le taux du prélèvement est fixé :

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1° A 25 % pour les produits d'obligations négociables et de titres participatifs ;

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4° A 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et avant le 1er janvier 1983 lorsque le bénéficiaire des intérêts communique aux établissements payeurs, au moment du paiement, son identité et son domicile fiscal, et à 42 % lorsque cette condition n'est pas remplie ;

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5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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6° A 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983 lorsque le bénéficiaire des intérêts communique aux établissements payeurs, au moment du paiement, son identité et son domicile fiscal, et à 50 % lorsque cette condition n'est pas remplie ;

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7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983.

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\n

IV. L'option pour le prélèvement est subordonnée :

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\n

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des banques ;

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c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

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\n

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VI. Les modalités et conditions d'application du présent article sont fixées par décret (4).

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\n

(1) Annexe IV, art. 6 quater et 6 quinquies.

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(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

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\n

(4) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
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L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

\n
\n

Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

\n
\n

II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

\n
\n

Il est assis sur le tiers de ces produits.

\n
\n

\n
\n
\n

III bis. Le taux du prélèvement est fixé :

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\n

1° A 25 % pour les produits d'obligations négociables et de titres participatifs.

\n
\n

Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux ;

\n
\n

2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

\n
\n

5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

\n
\n

7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983.

\n
\n

IV. L'option pour le prélèvement est subordonnée :

\n
\n

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

\n
\n

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

\n
\n

\n
\n
\n

VI. Les modalités et conditions d'application du présent article sont fixées par décret (3).

\n
\n
\n

(1) Annexe IV, art. 6 quater et 6 quinquies.

\n
\n

(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

\n
\n

(3) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
" } }, "LEGIARTI000006307300": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-12-15", "DATE_DEBUT": "1984-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006307300", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307300.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 158 3 AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A A CGIAN3 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006274270", "@num": "32", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 32 () JORF 30 décembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

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Il est assis sur le tiers de ces produits.

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Toutefois, ce prélèvement n'est pas applicable aux intérêts des obligations émises à compter du 1er octobre 1984 par un débiteur domicilié ou établi en France lorsque le bénéficiaire effectif de ces intérêts justifie, auprès du débiteur ou de la personne qui en assure le paiement, qu'il a son domicile fiscal ou son siège hors du territoire de la République française, de Monaco ou d'un Etat dont l'institut d'émission est lié au Trésor français par un compte d'opération monétaire.

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III bis. Le taux du prélèvement est fixé :

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1° A 25 % pour les produits d'obligations négociables et de titres participatifs.

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Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux ;

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2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

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5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983.

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IV. L'option pour le prélèvement est subordonnée :

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b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

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c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

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\n

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VI. Les modalités et conditions d'application du présent article sont fixées par décret (3).

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(1) Annexe IV, art. 6 quater et 6 quinquies.

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(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

\n
\n

(3) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
" } }, "LEGIARTI000006307301": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1985-12-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006307301", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307301.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 158 3 AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A A CGIAN3 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000692975", "#text": "Loi 85-1321 1985-12-14 art. 37 I, II JORF 15 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "LEGIARTI000006305427", "@num": "37", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 37 () JORF 15 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197372", "@fin": "1990-12-30", "#text": "4 ter : Prélèvement sur les produits de placement à revenu fixe.", "@debut": "1985-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191586", "@fin": "1991-06-24", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179573", "@fin": "1997-04-11", "#text": "1ere Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", 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"LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

\n
\n

Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

\n
\n

II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

\n
\n

Il est assis sur le tiers de ces produits.

\n
\n

De même, le prélèvement obligatoire n'est pas applicable aux produits des titres de créances mentionnés au 1° bis du III bis du présent article.

\n
\n

III bis. Le taux du prélèvement est fixé :

\n
\n

1° A 25 % pour les produits d'obligations négociables et de titres participatifs.

\n
\n

Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux ;

\n
\n

I° bis. A 32 p. 100 pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

\n
\n

2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

\n
\n

5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

\n
\n

7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983.

\n
\n

IV. L'option pour le prélèvement est subordonnée :

\n
\n

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

\n
\n

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

\n
\n

\n
\n
\n

VI. Les modalités et conditions d'application du présent article sont fixées par décret (3).

\n
\n
\n

(1) Annexe IV, art. 6 quater et 6 quinquies.

\n
\n

(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

\n
\n

(3) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
" } }, "LEGIARTI000006307302": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006307302", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307302.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 158 3 AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A A CGIAN3 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000509065", "#text": "Loi 88-1201 1988-12-23 art. 42 II, III JORF 31 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V) JORF 31 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197443", "@fin": "1999-03-31", "#text": "4 ter : Prélèvement sur les produits de placement à revenu fixe.", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": 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"LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

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\n

Il est assis sur le tiers de ces produits.

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\n

De même, le prélèvement obligatoire n'est pas applicable aux produits des titres de créances mentionnés au 1° bis du III bis du présent article.

III bis. Le taux du prélèvement est fixé :

1° A 25 % pour les produits d'obligations négociables et de titres participatifs. Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux ; I° bis. A 32 p. 100 pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés. 2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ; 3° A 40 % pour les produits des bons énumérés au 2° qui ont été émis entre le 1er juin 1978 et la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et pour les produits des autres placements courus antérieurement au 1er janvier 1980 ; 4° A 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et avant le 1er janvier 1983 lorsque le bénéficiaire des intérêts communique aux établissements payeurs, au moment du paiement, son identité et son domicile fiscal, et à 42 % lorsque cette condition n'est pas remplie ; 5° A 38 % pour les produits des placements autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ; 6° A 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983 lorsque le bénéficiaire des intérêts communique aux établissements payeurs, au moment du paiement, son identité et son domicile fiscal, et à 50 % lorsque cette condition n'est pas remplie ; 7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983. 8° A 25 p. 100 pour les produits des parts émises par les fonds communs de créances si leur durée à l'émission est supérieure à cinq ans ou à 32 p. 100 si cette durée est inférieure ou égale à cinq ans. Le boni de liquidation peut être soumis à ce prélèvement au taux de 45 p. 100.

\n
\n

IV. L'option pour le prélèvement est subordonnée :

\n
\n

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

\n
\n

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

\n
\n

\n
\n
\n

VI. Les modalités et conditions d'application du présent article sont fixées par décret (3).

\n
\n
\n

(1) Annexe IV, art. 6 quater et 6 quinquies.

\n
\n

(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

\n
\n

(3) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
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L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. 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art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197443", "@fin": "1999-03-31", "#text": "4 ter : Prélèvement sur les produits de placement à revenu fixe.", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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\n

Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

\n
\n

II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

\n
\n

Il est assis sur le tiers de ces produits.

\n
\n

De même, le prélèvement obligatoire n'est pas applicable aux produits des titres de créances mentionnés au 1° bis du III bis du présent article.

\n
\n

III bis. Le taux du prélèvement est fixé :

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\n

1° A 15 % pour les produits d'obligations négociables et de titres participatifs.

\n
\n

I° bis. A 15 p. 100 pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

\n
\n

2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

\n
\n

5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

\n
\n

6° A 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983 et à 35 p. 100 pour les produits des bons et titres émis à compter du 1er janvier 1990, lorsque le bénéficiaire des intérêts communique aux établissements payeurs, au moment du paiement, son identité et son domicile fiscal, et à 50 % lorsque cette condition n'est pas remplie ;

\n
\n

7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, et à 35 p. 100 pour les produits de placements courus à partir du 1er janvier 1990.

\n
\n

et à 50 % lorsque cette condition n'est pas remplie ;

\n
\n

8° A 15 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100.

\n
\n

IV. L'option pour le prélèvement est subordonnée :

\n
\n

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

\n
\n

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

\n
\n

\n
\n
\n

VI. Les modalités et conditions d'application du présent article sont fixées par décret (3).

\n
\n
\n

(1) Annexe IV, art. 6 quater et 6 quinquies.

\n
\n

(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

\n
\n

(3) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
" } }, "LEGIARTI000006307304": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1990-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006307304", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307304.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 158 3 al. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A à CGIAN3 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000350808", "#text": "Loi 90-614 1990-07-12 art. 13 JORF 14 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000350808", "@nortexte": "ECOX9000077L", "@numtexte": "90-614", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197443", "@fin": "1999-03-31", "#text": "4 ter : Prélèvement sur les produits de placement à revenu fixe.", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

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Il est assis sur le tiers de ces produits.

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De même, le prélèvement obligatoire n'est pas applicable aux produits des titres de créances mentionnés au 1° bis du III bis du présent article.

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III bis. Le taux du prélèvement est fixé :

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1° A 15 % pour les produits d'obligations négociables et de titres participatifs (3).

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1° bis. A 15 p. 100 pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés (3).

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2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

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4° A 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et avant le 1er janvier 1983 lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

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et à 42 % lorsque cette condition n'est pas remplie ;

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5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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6° A 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983 et à 35 p. 100 pour les produits des bons et titres émis à compter du 1er janvier 1990, lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale, et à 50 % lorsque cette condition n'est pas remplie ;

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7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits de placements courus à partir du 1er janvier 1990.

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8° A 15 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100 (3).

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IV. L'option pour le prélèvement est subordonnée :

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b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

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c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

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VI. Les modalités et conditions d'application du présent article sont fixées par décret (4).

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(1) Annexe IV, art. 6 quater et 6 quinquies.

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(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

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(3) Taux applicable aux produits encaissés à compter du 1er janvier 1990.

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(4) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
" } }, "LEGIARTI000006307305": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006307305", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307305.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAK" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 158 3 al. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A à CGIAN3 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000716493", "#text": "Loi 90-568 1990-07-02 art. 1, art. 41 JORF 8 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006421015", "@num": "41", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 41 () JORF 8 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006318910", "@num": "79", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 79 () JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - 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L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197443", "@fin": "1999-03-31", "#text": "4 ter : Prélèvement sur les produits de placement à revenu fixe.", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": 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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

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Il est assis sur le tiers de ces produits.

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De même, le prélèvement obligatoire n'est pas applicable aux produits des titres de créances mentionnés au 1° bis du III bis du présent article.

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III bis. Le taux du prélèvement est fixé :

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1° A 15 % pour les produits d'obligations négociables et de titres participatifs (3).

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Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; ((il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;)) (2') ;

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2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne ((des PTT ou de la Poste)) (2'), des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

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4° A 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et avant le 1er janvier 1983 lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

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et à 42 % lorsque cette condition n'est pas remplie ;

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5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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6° A 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983, à 35 p. 100 pour les produits des bons et titres émis à compter du 1er janvier 1990 ((et à 15 p. 100 pour les produits de ceux émis à compter du 1er janvier 1995)) (2'), lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale, et à 50 % lorsque cette condition n'est pas remplie ;

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7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits de placements courus à partir du 1er janvier 1990 ((et à 15 p. 100 pour les produits des placements courus à partir du 1er janvier 1995)) (2') ;

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8° A 15 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100 (3).

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((Le taux de 35 p. 100 est remplacé par celui de 15 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.)) (2')

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IV. L'option pour le prélèvement est subordonnée :

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b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

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c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

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\n

VI. Les modalités et conditions d'application du présent article sont fixées par décret (4).

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(1) Annexe IV, art. 6 quater et 6 quinquies.

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(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

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(2') Modification de la loi 93-1352.

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(3) Taux applicable aux produits encaissés à compter du 1er janvier 1990.

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(4) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
" } }, "LEGIARTI000006307306": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006307306", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307306.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAL" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1, 125 B, 158 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A à 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater, 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006319337", "@num": "5", "#text": "Loi - art. 5 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. 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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

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Il est assis sur le tiers de ces produits.

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De même, le prélèvement obligatoire n'est pas applicable aux produits des titres de créances mentionnés au 1° bis du III bis du présent article.

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III bis. Le taux du prélèvement est fixé :

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1° A 15 % pour les produits d'obligations négociables et de titres participatifs (3).

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Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

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1° bis A 15 p. 100 pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés (3).

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2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT ou de la Poste, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

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4° A 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et avant le 1er janvier 1983 lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

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et à 42 % lorsque cette condition n'est pas remplie ;

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5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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6° A 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983, à 35 p. 100 pour les produits des bons et titres émis à compter du 1er janvier 1990 et à 15 p. 100 pour les produits de ceux émis à compter du 1er janvier 1995, lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale, et à 50 % lorsque cette condition n'est pas remplie ;

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7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits de placements courus à partir du 1er janvier 1990 et à 15 p. 100 pour les produits des placements courus à partir du 1er janvier 1995 ;

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8° A 15 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100 (3).

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Le taux de 35 p. 100 est remplacé par celui de 15 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.

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IV. L'option pour le prélèvement est subordonnée :

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a. En ce qui concerne les produits d'obligations, à la condition que l'emprunt ait été émis dans des conditions approuvées par le ministre de l'économie et des finances ((et que le capital et les intérêts ne fassent pas l'objet d'une indexation)) (3').

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b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

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c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

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\n

VI. Les modalités et conditions d'application du présent article sont fixées par décret (4).

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(1) Annexe IV, art. 6 quater et 6 quinquies.

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(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

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(3) Taux applicable aux produits encaissés à compter du 1er janvier 1990.

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(3') Modification. Cette disposition est applicable aux produits encaissés à compter du 1er janvier 1996.

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\n

(4) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
" } }, "LEGIARTI000006307307": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006307307", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307307.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAM" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1, 125 B, 158 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A à 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater, 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000380034", "#text": "Loi 96-1181 1996-12-30 art. 97 IV", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319752", "@num": "97", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 97 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "JORFTEXT000000740099", "#text": "Décret 97-1158 1997-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000740099", "@nortexte": "ECOF9720752D", "@numtexte": "97-1158", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-17" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1994-12-26 5I-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-07-23 5I-3-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197443", "@fin": "1999-03-31", "#text": "4 ter : Prélèvement sur les produits de placement à revenu fixe.", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": 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"LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

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Il est assis sur le tiers de ces produits.

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De même, le prélèvement obligatoire n'est pas applicable aux produits des titres de créances mentionnés au 1° bis du III bis du présent article.

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III bis. Le taux du prélèvement est fixé :

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1° A 15 % pour les produits d'obligations négociables et de titres participatifs (3).

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Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

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4° A 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et avant le 1er janvier 1983 lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

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et à 42 % lorsque cette condition n'est pas remplie ;

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5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits de placements courus à partir du 1er janvier 1990 et à 15 p. 100 pour les produits des placements courus à partir du 1er janvier 1995 ;

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8° A 15 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100 (3).

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Le taux de 35 p. 100 est remplacé par celui de 15 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.

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((9° à 15 p. 100 pour les produits des bons et titres énumérés au 2° émis à compter du 1er janvier 1998 lorsque le souscripteur et le bénéficiaire, s'il est différent, ont autorisé, lors de la souscription, l'établissement auprès duquel les bons ou titres ont été souscrits à communiquer leur identité et leur domicile fiscal à l'administration fiscale et à condition que le bon ou titre n'ait pas été cédé,

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((et à 50 p. 100 lorsque l'une de ces conditions n'est pas remplie.

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((Un décret fixe les conditions d'application du présent 9°)) (M).

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IV. L'option pour le prélèvement est subordonnée :

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b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

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c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

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\n

VI. Les modalités et conditions d'application du présent article sont fixées par décret (5).

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\n

(1) Annexe IV, art. 6 quater et 6 quinquies.

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\n

(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

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(3) Taux applicable aux produits encaissés à compter du 1er janvier 1990.

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(M) Modification de la loi 96-1181, pour les bons et contrats émis à compter du 1er janvier 1998.

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(4) Cette disposition est applicable aux produits encaissés à compter du 1er janvier 1996.

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(5) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
" } }, "LEGIARTI000006307308": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307308", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307308.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAN" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1, 125 B, 158 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A à 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater, 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "JORFTEXT000000572192", "#text": "Loi 98-546 1998-07-02 [*DDOEF*] art. 19 I, II JORF 3 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006320267", "@num": "6", "#text": "Loi - art. 6 () JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1996-07-23 5I-3-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-05-27 5I-4-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-09-30 5I-11-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-04-26 5I-2-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-07-02 5I-5-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197416", "@fin": "2999-01-01", "#text": "4 ter : Prélèvement sur les produits de placements à revenu fixe", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

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Il est assis sur le tiers de ces produits.

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De même, le prélèvement obligatoire n'est pas applicable aux produits des titres de créances mentionnés au 1° bis du III bis du présent article.

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III bis. Le taux du prélèvement est fixé :

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1° A 15 % pour les produits d'obligations négociables et de titres participatifs (3).

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Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

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4° A 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et avant le 1er janvier 1983 lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

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et à 42 % lorsque cette condition n'est pas remplie ;

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5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits de placements courus à partir du 1er janvier 1990 et à 15 p. 100 pour les produits des placements courus à partir du 1er janvier 1995 ;

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8° A 15 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100 (3).

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Le taux de 35 p. 100 est remplacé par celui de 15 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.

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9° à 15 p. 100 pour les produits des bons et titres énumérés au 2° émis à compter du 1er janvier 1998 lorsque le souscripteur et le bénéficiaire, s'il est différent, ont autorisé, lors de la souscription, l'établissement auprès duquel les bons ou titres ont été souscrits à communiquer leur identité et leur domicile fiscal à l'administration fiscale et à condition que le bon ou titre n'ait pas été cédé,

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et à 60 % lorsque l'une de ces conditions n'est pas remplie.

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\n

Un décret fixe les conditions d'application du présent 9°.

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\n

IV. L'option pour le prélèvement est subordonnée :

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a. En ce qui concerne les produits d'obligations, à la condition que l'emprunt ait été émis dans des conditions approuvées par le ministre de l'économie et des finances et que le capital et les intérêts ne fassent pas l'objet d'une indexation (4). Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions de l'article 79 modifié de l'ordonnance n° 58-1374 du 30 décembre 1958 portant loi de finances pour 1959.

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\n

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

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c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions de l'article 79 modifié de l'ordonnance n° 58-1374 du 30 décembre 1958 portant loi de finances pour 1959.

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\n

VI. Les modalités et conditions d'application du présent article sont fixées par décret (5).

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\n

(1) Annexe IV, art. 6 quater et 6 quinquies.

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(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

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(3) Taux applicable aux produits encaissés à compter du 1er janvier 1990.

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(4) Cette disposition est applicable aux produits encaissés à compter du 1er janvier 1996.

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\n

(5) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
" } }, "LEGIARTI000006307309": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307309", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307309.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAO" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis, 125 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance 2000-1223 2000-12-14 art. 4 I 43°, 44° JORF 16 décembre 2000 en vigueur le 1er janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098P", "@numtexte": "2000-1223", "@typelien": "MODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-04-26 5I-2-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-07-02 5I-5-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643924", "@num": "L112-3", "#text": "Code monétaire et financier - art. L112-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072026", "#text": "Code monétaire et financier L512-55 à L512-59, L112-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197416", "@fin": "2999-01-01", "#text": "4 ter : Prélèvement sur les produits de placements à revenu fixe", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II. Pour les catégories de placements définies par arrêté du ministre de l'économie et des finances, le débiteur peut offrir au public des placements dont les produits sont, dans tous les cas, soumis au prélèvement libératoire sauf, si le créancier est une personne physique, option expresse de sa part pour l'imposition de droit commun.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par les articles L. 512-55 à L. 512-59 du code monétaire et financier et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962.

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Il est assis sur le tiers de ces produits.

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De même, le prélèvement n'est pas obligatoirement applicable aux produits de titres de créances mentionnés au 1° bis du III bis du présent article.

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III bis. Le taux du prélèvement est fixé :

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1° à 15 % pour les produits d'obligations négociables et de titres participatifs.

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Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

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1° bis à 15 % pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

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2° à un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT ou de la Poste, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

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\n

3° à 40 % pour les produits des bons énumérés au 2° qui ont été émis entre le 1er juin 1978 et la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et pour les produits des autres placements courus antérieurement au 1er janvier 1980 ;

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\n

4° à 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et avant le 1er janvier 1983 lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

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\n
\n

et à 42 % lorsque cette condition n'est pas remplie ;

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\n

5° à 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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\n

6° à 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983, à 35 p. 100 pour les produits des bons et titres émis à compter du 1er janvier 1990 et à 15 p. 100 pour les produits de ceux émis à compter du 1er janvier 1995, lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

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\n

et à 60 % lorsque cette condition n'est pas remplie ;

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\n

7° à 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits des placements courus à partir du 1er janvier 1990 et à 15 p. 100 pour les produits des placements courus à partir du 1er janvier 1995 ;

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\n

8° à 15 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100.

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\n

Le taux de 35 p. 100 est remplacé par celui de 15 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.

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\n

et à 60 % lorsque l'une de ces conditions n'est pas remplie.

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\n

Un décret fixe les conditions d'application du présent 9°.

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\n

IV. L'option pour le prélèvement est subordonnée :

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\n

a. En ce qui concerne les produits d'obligations, à la condition que l'emprunt ait été émis dans des conditions approuvées par le ministre de l'économie et des finances et que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions de l'article L. 112-3 du code monétaire et financier.

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\n

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

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VI. Les modalités et conditions d'application du présent article sont fixées par décret.

\n
" } }, "LEGIARTI000006307310": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307310", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307310.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAP" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis, 125 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006321732", "@num": "12", "#text": "Loi - art. 12 () JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. 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L112-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072026", "#text": "Code monétaire et financier L512-55 à L512-59, L112-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197416", "@fin": "2999-01-01", "#text": "4 ter : Prélèvement sur les produits de placements à revenu fixe", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": 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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par les articles L. 512-55 à L. 512-59 du code monétaire et financier et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962.

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Il est assis sur le tiers de ces produits.

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De même, le prélèvement n'est pas obligatoirement applicable aux produits de titres de créances mentionnés au 1° bis du III bis du présent article.

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III bis. Le taux du prélèvement est fixé :

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1° à 16 % pour les produits d'obligations négociables et de titres participatifs.

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Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

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1° bis à 16 % pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

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et à 42 % lorsque cette condition n'est pas remplie ;

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5° à 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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6° à 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983, à 35 p. 100 pour les produits des bons et titres émis à compter du 1er janvier 1990 et à 16 p. 100 pour les produits de ceux émis à compter du 1er janvier 1995, lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

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et à 60 % lorsque cette condition n'est pas remplie ;

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7° à 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits des placements courus à partir du 1er janvier 1990 et à 16 p. 100 pour les produits des placements courus à partir du 1er janvier 1995 ;

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8° à 16 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100.

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Le taux de 35 p. 100 est remplacé par celui de 16 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.

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9° à 16 p. 100 pour les produits des bons et titres énumérés au 2° émis à compter du 1er janvier 1998 lorsque le souscripteur et le bénéficiaire, s'il est différent, ont autorisé, lors de la souscription, l'établissement auprès duquel les bons ou titres ont été souscrits à communiquer leur identité et leur domicile fiscal à l'administration fiscale et à condition que le bon ou titre n'ait pas été cédé,

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et à 60 % lorsque l'une de ces conditions n'est pas remplie.

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Un décret fixe les conditions d'application du présent 9°.

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\n

IV. L'option pour le prélèvement est subordonnée :

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a. En ce qui concerne les produits d'obligations, à la condition que l'emprunt ait été émis dans des conditions approuvées par le ministre de l'économie et des finances et que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions de l'article L. 112-3 du code monétaire et financier.

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\n

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

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VI. Les modalités et conditions d'application du présent article sont fixées par décret.

\n
" } }, "LEGIARTI000006307311": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307311", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307311.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAQ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis, 125 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006322295", "@num": "40", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 40 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643924", "@num": "L112-3", "#text": "Code monétaire et financier - art. 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Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": 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"@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. Sous réserve des dispositions du 1 de l'article 119 bis et de l'article 125 B, les personnes physiques qui bénéficient d'intérêts, arrérages et produits de toute nature de fonds d'Etat, obligations, titres participatifs, bons et autres titres de créances, dépôts, cautionnements et comptes courants, peuvent opter pour leur assujettissement à un prélèvement qui libère les revenus auxquels il s'applique de l'impôt sur le revenu, lorsque la personne qui assure le paiement de ces revenus est établie en France, qu'il s'agisse ou non du débiteur, ce dernier étant établi dans un Etat membre de la Communauté européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale.

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La retenue à la source éventuellement opérée sur les revenus dont le débiteur est établi en France est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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Les revenus de source étrangère mentionnés au premier alinéa sont retenus pour leur montant brut. L'impôt retenu à la source est imputé sur le prélèvement dans la limite du crédit d'impôt auquel il ouvre droit tel que ce crédit est prévu par les conventions internationales.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par les articles L. 512-55 à L. 512-59 du code monétaire et financier et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962.

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Il est assis sur le tiers de ces produits.

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III. Le prélèvement est obligatoirement applicable aux revenus visés ci-dessus, dont le débiteur est établi ou domicilié en France, qui sont encaissés par des personnes n'ayant pas en France leur domicile fiscal ; la même disposition s'applique aux revenus qui sont payés hors de France ou qui sont encaissés par des personnes morales n'ayant pas leur siège social en France.

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De même, le prélèvement n'est pas obligatoirement applicable aux produits de titres de créances mentionnés au 1° bis du III bis du présent article.

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III bis. Le taux du prélèvement est fixé :

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\n

1° à 16 % pour les produits d'obligations négociables et de titres participatifs.

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Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

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1° bis à 16 % pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

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\n

et à 42 % lorsque cette condition n'est pas remplie ;

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\n

5° à 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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\n

et à 60 % lorsque cette condition n'est pas remplie ;

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\n

7° à 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits des placements courus à partir du 1er janvier 1990 et à 16 p. 100 pour les produits des placements courus à partir du 1er janvier 1995 ;

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8° à 16 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100.

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\n

Le taux de 35 p. 100 est remplacé par celui de 16 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.

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\n
\n

et à 60 % lorsque l'une de ces conditions n'est pas remplie.

\n
\n
\n

Un décret fixe les conditions d'application du présent 9°.

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\n

IV. L'option pour le prélèvement prévue au I est subordonnée :

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a. En ce qui concerne les produits d'obligations, à la condition que l'emprunt ait été émis conformément à la réglementation en vigueur dans l'Etat d'émission et que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions des articles L. 112-1 à L. 112-4 du code monétaire et financier ou, s'agissant d'un emprunt émis hors de France, serait autorisée en vertu de dispositions analogues ;

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b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

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\n

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions des articles L. 112-1 à L. 112-4 du code monétaire et financier ou, lorsque le débiteur est établi hors de France, serait autorisée en vertu de dispositions analogues.

\n
\n
\n

VI. Les modalités et conditions d'application du présent article sont fixées par décret.

\n
" } }, "LEGIARTI000006307312": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-28", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307312", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307312.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAR" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2005-1719 2005-12-30 art. 7 VIII Finances pour 2006 :
\n \"Les dispositions du présent article sont applicables aux intérêts courus et inscrits en compte à compter du 1er janvier 2006.\"
" }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis, 125 B, 157", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006322412", "@num": "7", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 7 (V) JORF 31 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322625", "@num": "30", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 30 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643924", "@num": "L112-3", "#text": "Code monétaire et financier - art. L112-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072026", "#text": "Code monétaire et financier L512-55 à L512-59, L112-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197416", "@fin": "2999-01-01", "#text": "4 ter : Prélèvement sur les produits de placements à revenu fixe", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": 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{ "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Sous réserve des dispositions du 1 de l'article 119 bis et de l'article 125 B, les personnes physiques qui bénéficient d'intérêts, arrérages et produits de toute nature de fonds d'Etat, obligations, titres participatifs, bons et autres titres de créances, dépôts, cautionnements et comptes courants, peuvent opter pour leur assujettissement à un prélèvement qui libère les revenus auxquels il s'applique de l'impôt sur le revenu, lorsque la personne qui assure le paiement de ces revenus est établie en France, qu'il s'agisse ou non du débiteur, ce dernier étant établi dans un Etat membre de la Communauté européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale.

La retenue à la source éventuellement opérée sur les revenus dont le débiteur est établi en France est imputée sur le prélèvement.

Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

II. - Pour les catégories de placements définies par arrêté du ministre de l'économie et des finances, le débiteur peut offrir au public des placements dont les produits sont, dans tous les cas, soumis au prélèvement libératoire sauf, si le créancier est une personne physique, option expresse de sa part pour l'imposition de droit commun.

II bis. - Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par les articles L. 512-55 à L. 512-59 du code monétaire et financier et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962.

Il est assis sur le tiers de ces produits.

III. - Le prélèvement est obligatoirement applicable aux revenus visés ci-dessus, dont le débiteur est établi ou domicilié en France, qui sont encaissés par des personnes n'ayant pas en France leur domicile fiscal ou leur siège social.

De même, le prélèvement n'est pas obligatoirement applicable aux produits de titres de créances mentionnés au 1° bis du III bis du présent article.

III bis. - Le taux du prélèvement est fixé :

1° à 16 % pour les produits d'obligations négociables et de titres participatifs.

Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

Ce taux est également applicable aux intérêts des plans d'épargne-logement ne bénéficiant pas de l'exonération mentionnée au 9° bis de l'article 157.

1° bis à 16 % pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

et à 42 % lorsque cette condition n'est pas remplie ;

5° à 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

et à 60 % lorsque cette condition n'est pas remplie ;

7° à 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits des placements courus à partir du 1er janvier 1990 et à 16 p. 100 pour les produits des placements courus à partir du 1er janvier 1995 ;

8° à 16 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100.

Le taux de 35 p. 100 est remplacé par celui de 16 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.

et à 60 % lorsque l'une de ces conditions n'est pas remplie.

Un décret fixe les conditions d'application du présent 9°.

IV. - L'option pour le prélèvement prévue au I est subordonnée :

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions des articles L. 112-1 à L. 112-4 du code monétaire et financier ou, lorsque le débiteur est établi hors de France, serait autorisée en vertu de dispositions analogues.

V. - Le caractère libératoire du prélèvement ne peut être invoqué pour les produits qui sont pris en compte pour la détermination du bénéfice imposable d'une entreprise industrielle, commerciale, artisanale ou agricole, ou d'une profession non commerciale.

VI. - Les modalités et conditions d'application du présent article sont fixées par décret.

" } }, "LEGIARTI000017916584": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2007-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000017916584", "URL": "article/LEGI/ARTI/00/00/17/91/65/LEGIARTI000017916584.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

dispositions applicables aux revenus perçus et aux gains et profits réalisés à compter du 1er janvier 2008.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000017856253", "@num": "10", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856305", "@num": "12", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197416", "@fin": "2999-01-01", "#text": "4 ter : Prélèvement sur les produits de placements à revenu fixe", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La retenue à la source éventuellement opérée sur les revenus dont le débiteur est établi en France est imputée sur le prélèvement.

Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

Les revenus de source étrangère mentionnés au premier alinéa sont retenus pour leur montant brut.L'impôt retenu à la source est imputé sur le prélèvement dans la limite du crédit d'impôt auquel il ouvre droit tel que ce crédit est prévu par les conventions internationales.

Il est assis sur le tiers de ces produits.

De même, le prélèvement n'est pas obligatoirement applicable aux produits de titres de créances mentionnés au 1° bis du III bis du présent article.

III bis. - Le taux du prélèvement est fixé :

1° à 18 % pour les produits d'obligations négociables et de titres participatifs.

Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

Ce taux est également applicable aux intérêts des plans d'épargne-logement ne bénéficiant pas de l'exonération mentionnée au 9° bis de l'article 157.

1° bis à 18 % pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

et à 42 % lorsque cette condition n'est pas remplie ;

5° à 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

6° à 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983, à 35 p. 100 pour les produits des bons et titres émis à compter du 1er janvier 1990 et à 18 p. 100 pour les produits de ceux émis à compter du 1er janvier 1995, lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

et à 60 % lorsque cette condition n'est pas remplie ;

7° à 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits des placements courus à partir du 1er janvier 1990 et à 18 p. 100 pour les produits des placements courus à partir du 1er janvier 1995 ;

8° à 18 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100.

Le taux de 35 p. 100 est remplacé par celui de 18 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.

9° à 18 p. 100 pour les produits des bons et titres énumérés au 2° émis à compter du 1er janvier 1998 lorsque le souscripteur et le bénéficiaire, s'il est différent, ont autorisé, lors de la souscription, l'établissement auprès duquel les bons ou titres ont été souscrits à communiquer leur identité et leur domicile fiscal à l'administration fiscale et à condition que le bon ou titre n'ait pas été cédé,

et à 60 % lorsque l'une de ces conditions n'est pas remplie.

Un décret fixe les conditions d'application du présent 9° ;

10° A 5 % pour les revenus des produits d'épargne donnés au profit d'un organisme mentionné au 1 de l'article 200 dans le cadre d'un mécanisme dit solidaire de versement automatique à l'organisme bénéficiaire par le gestionnaire du fonds d'épargne.

IV. - L'option pour le prélèvement prévue au I est subordonnée :

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions des articles L. 112-1 à L. 112-4 du code monétaire et financier ou, lorsque le débiteur est établi hors de France, serait autorisée en vertu de dispositions analogues.

VI. - Les modalités et conditions d'application du présent article sont fixées par décret.

" } }, "LEGIARTI000018620174": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "119 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-03-01", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018620174", "URL": "article/LEGI/ARTI/00/00/18/62/01/LEGIARTI000018620174.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 8-V de la loi n° 2000-1352 du 20 décembre 2000.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317473", "@num": "1-1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1-1", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000019493914", "@num": "15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307236", "@num": "111", "#text": "Code général des impôts, CGI. - art. 111", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159010", "@num": "115 quinquies", "#text": "Code général des impôts, CGI. - art. 115 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049510992", "@num": "117 bis", "#text": "Code général des impôts, CGI. - art. 117 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307267", "@num": "118", "#text": "Code général des impôts, CGI. - art. 118", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037941921", "@num": "119 bis A", "#text": "Code général des impôts, CGI. - art. 119 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949220", "@num": "139 ter", "#text": "Code général des impôts, CGI. - art. 139 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949214", "@num": "143 quater", "#text": "Code général des impôts, CGI. - art. 143 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464278", "@num": "163 quinquies C", "#text": "Code général des impôts, CGI. - art. 163 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526699", "@num": "163 quinquies C bis", "#text": "Code général des impôts, CGI. - art. 163 quinquies C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946708", "@num": "1671 C", "#text": "Code général des impôts, CGI. - art. 1671 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035088884", "@num": "1672", "#text": "Code général des impôts, CGI. - art. 1672 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815197", "@num": "1673", "#text": "Code général des impôts, CGI. - art. 1673 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657963", "@num": "1783 A", "#text": "Code général des impôts, CGI. - art. 1783 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303163", "@num": "199 quater A", "#text": "Code général des impôts, CGI. - art. 199 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978741", "@num": "235 quater", "#text": "Code général des impôts, CGI. - art. 235 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304072", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307690", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295157", "@num": "48", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293757", "@num": "52", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179500", "@num": "60 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 60 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293886", "@num": "77", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293887", "@num": "78", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295193", "@num": "79", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293934", "@num": "92", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349581", "@num": "381 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299658", "@num": "381 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678953", "@num": "381 Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351347", "@num": "188-0 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300289", "@num": "23", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096204", "@num": "L211-22", "#text": "Code monétaire et financier - art. L211-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096122", "@num": "L211-28", "#text": "Code monétaire et financier - art. L211-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641202", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656778", "@num": "L212", "#text": "Livre des procédures fiscales - art. L212 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526664", "@num": "L62 A", "#text": "Livre des procédures fiscales - art. L62 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914728", "@num": "L77", "#text": "Livre des procédures fiscales - art. L77 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197209", "@fin": "2999-01-01", "#text": "2 bis : Retenue à la source de l'impôt sur le revenu", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307271", "@fin": "1983-07-10", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307272", "@fin": "1985-12-15", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307273", "@fin": "1986-12-31", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307274", "@fin": "1990-12-30", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307275", "@fin": "1996-05-12", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307276", "@fin": "2000-12-31", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307277", "@fin": "2004-03-27", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307278", "@fin": "2008-04-03", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620174", "@fin": "2010-03-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657827", "@fin": "2012-08-17", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292631", "@fin": "2013-01-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2012-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946447", "@fin": "2013-07-28", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795046", "@fin": "2014-01-04", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028441467", "@fin": "2014-12-30", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2014-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061591", "@fin": "2018-01-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428142", "@fin": "2018-12-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526673", "@fin": "2999-01-01", "@num": "119 bis", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Sous réserve des dispositions de l'article 125 A, les revenus de capitaux mobiliers entrant dans les prévisions des articles 118, 119, \n238 septies B et 1678 bis donnent lieu à l'application d'une retenue à la source dont le taux est fixé par le 1 de l'article 187.

Les revenus des titres émis à compter du 1er janvier 1987, tels qu'ils sont définis aux articles 118, 119 et 238 septies B, sont placés hors du champ d'application de la retenue à la source.

Toutefois, la retenue à la source ne s'applique pas aux sommes visées au premier alinéa du a de l'article 111.

La retenue à la source ne s'applique pas aux distributions des sociétés de capital-risque qui fonctionnent dans les conditions prévues à l'article 1er-1 de la loi n° 85-695 du 11 juillet 1985 modifiée lorsque :

a) la distribution entre dans les prévisions du 5 de l'article 39 terdecies ;

c) la distribution est comprise dans des bénéfices déclarés dans cet Etat mais bénéficie d'une exonération d'impôt.

" } }, "LEGIARTI000019300458": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-10", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019300458", "URL": "article/LEGI/ARTI/00/00/19/30/04/LEGIARTI000019300458.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

dispositions applicables aux revenus perçus et aux gains et profits réalisés à compter du 1er janvier 2008.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis, 125 B, 157", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000302535", "#text": "Décret n°62-1305 du 6 novembre 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019285235", "@num": "146", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 146", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000006314774", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072026", "#text": "Code monétaire et financier", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643907", "@num": "L112-1", "#text": "Code monétaire et financier - art. L112-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643924", "@num": "L112-3", "#text": "Code monétaire et financier - art. L112-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655423", "@num": "L512-55", "#text": "Code monétaire et financier - art. L512-55", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197416", "@fin": "2999-01-01", "#text": "4 ter : Prélèvement sur les produits de placements à revenu fixe", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La retenue à la source éventuellement opérée sur les revenus dont le débiteur est établi en France est imputée sur le prélèvement.

Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

Les revenus de source étrangère mentionnés au premier alinéa sont retenus pour leur montant brut.L'impôt retenu à la source est imputé sur le prélèvement dans la limite du crédit d'impôt auquel il ouvre droit tel que ce crédit est prévu par les conventions internationales.

II bis. - (Abrogé)

De même, le prélèvement n'est pas obligatoirement applicable aux produits de titres de créances mentionnés au 1° bis du III bis du présent article.

III bis. - Le taux du prélèvement est fixé :

1° à 18 % pour les produits d'obligations négociables et de titres participatifs.

Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

Ce taux est également applicable aux intérêts des plans d'épargne-logement ne bénéficiant pas de l'exonération mentionnée au 9° bis de l'article 157.

1° bis à 18 % pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

et à 42 % lorsque cette condition n'est pas remplie ;

5° à 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

et à 60 % lorsque cette condition n'est pas remplie ;

7° à 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits des placements courus à partir du 1er janvier 1990 et à 18 p. 100 pour les produits des placements courus à partir du 1er janvier 1995 ;

8° à 18 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100.

Le taux de 35 p. 100 est remplacé par celui de 18 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.

et à 60 % lorsque l'une de ces conditions n'est pas remplie.

Un décret fixe les conditions d'application du présent 9° ;

IV. - L'option pour le prélèvement prévue au I est subordonnée :

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions des articles L. 112-1 à L. 112-4 du code monétaire et financier ou, lorsque le débiteur est établi hors de France, serait autorisée en vertu de dispositions analogues.

VI. - Les modalités et conditions d'application du présent article sont fixées par décret.

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L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643907", "@num": "L112-1", "#text": "Code monétaire et financier - art. L112-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646457", "@num": "L211-1", "#text": "Code monétaire et financier - art. 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La retenue à la source éventuellement opérée sur les revenus dont le débiteur est établi en France est imputée sur le prélèvement.

Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

Les revenus de source étrangère mentionnés au premier alinéa sont retenus pour leur montant brut.L'impôt retenu à la source est imputé sur le prélèvement dans la limite du crédit d'impôt auquel il ouvre droit tel que ce crédit est prévu par les conventions internationales.

II bis. - (Abrogé)

De même, le prélèvement n'est pas obligatoirement applicable aux produits de titres de créances mentionnés au 1° bis du III bis du présent article.

III bis. - Le taux du prélèvement est fixé :

1° à 18 % pour les produits d'obligations négociables et de titres participatifs.

Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

Ce taux est également applicable aux intérêts des plans d'épargne-logement ne bénéficiant pas de l'exonération mentionnée au 9° bis de l'article 157.

1° bis à 18 % pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

et à 42 % lorsque cette condition n'est pas remplie ;

5° à 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

6° à 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983, à 35 % pour les produits des bons et titres émis à compter du 1er janvier 1990 et à 18 % pour les produits de ceux émis à compter du 1er janvier 1995, lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

et à 60 % lorsque cette condition n'est pas remplie ;

7° à 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 % pour les produits des placements courus à partir du 1er janvier 1990 et à 18 % pour les produits des placements courus à partir du 1er janvier 1995 ;

8° à 18 % pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 %.

Le taux de 35 % est remplacé par celui de 18 % lorsque le boni est réparti à compter du 1er janvier 1995.

9° à 18 % pour les produits des bons et titres énumérés au 2° émis à compter du 1er janvier 1998 lorsque le souscripteur et le bénéficiaire, s'il est différent, ont autorisé, lors de la souscription, l'établissement auprès duquel les bons ou titres ont été souscrits à communiquer leur identité et leur domicile fiscal à l'administration fiscale et à condition que le bon ou titre n'ait pas été cédé,

et à 60 % lorsque l'une de ces conditions n'est pas remplie.

Un décret fixe les conditions d'application du présent 9° ;

IV. - L'option pour le prélèvement prévue au I est subordonnée :

a. (Abrogé) ;

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions des articles L. 112-1 à L. 112-4 du code monétaire et financier ou, lorsque le débiteur est établi hors de France, serait autorisée en vertu de dispositions analogues. Elle n'est pas non plus exigée pour les titres de créance mentionnés au 2 du II de l'article L. 211-1 du code monétaire et financier ;

VI. - Les modalités et conditions d'application du présent article sont fixées par décret.

" } }, "LEGIARTI000021657805": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2010-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021657805", "URL": "article/LEGI/ARTI/00/00/21/65/78/LEGIARTI000021657805.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000021579897", "@num": "22", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 22 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. 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La retenue à la source éventuellement opérée sur les revenus dont le débiteur est établi en France est imputée sur le prélèvement.

Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

Les revenus de source étrangère mentionnés au premier alinéa sont retenus pour leur montant brut.L'impôt retenu à la source est imputé sur le prélèvement dans la limite du crédit d'impôt auquel il ouvre droit tel que ce crédit est prévu par les conventions internationales.

II bis. - (Abrogé)

III. - Le prélèvement est obligatoirement applicable aux revenus et produits mentionnés aux I et II, dont le débiteur est établi ou domicilié en France et qui sont payés hors de France, dans un Etat ou territoire non coopératif au sens de l'article 238-0 A, sauf si le débiteur démontre que les opérations auxquelles correspondent ces revenus et produits ont principalement un objet et un effet autres que de permettre la localisation de ces revenus et produits dans un Etat ou territoire non coopératif.

III bis. - Le taux du prélèvement est fixé :

1° à 18 % pour les produits d'obligations négociables et de titres participatifs.

Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

Ce taux est également applicable aux intérêts des plans d'épargne-logement ne bénéficiant pas de l'exonération mentionnée au 9° bis de l'article 157.

1° bis à 18 % pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

et à 42 % lorsque cette condition n'est pas remplie ;

5° à 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

et à 60 % lorsque cette condition n'est pas remplie ;

8° à 18 % pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 %.

Le taux de 35 % est remplacé par celui de 18 % lorsque le boni est réparti à compter du 1er janvier 1995.

et à 60 % lorsque l'une de ces conditions n'est pas remplie.

Un décret fixe les conditions d'application du présent 9° ;

11° A 50 % pour les revenus et produits soumis obligatoirement au prélèvement en application du III du présent article.

IV. - L'option pour le prélèvement prévue au I est subordonnée :

a. (Abrogé) ;

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions des articles L. 112-1 à L. 112-4 du code monétaire et financier ou, lorsque le débiteur est établi hors de France, serait autorisée en vertu de dispositions analogues. Elle n'est pas non plus exigée pour les titres de créance mentionnés au 2 du II de l'article L. 211-1 du code monétaire et financier.

VI. - Les modalités et conditions d'application du présent article sont fixées par décret.

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art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307236", "@num": "111", "#text": "Code général des impôts, CGI. - art. 111", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159010", "@num": "115 quinquies", "#text": "Code général des impôts, CGI. - art. 115 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049510992", "@num": "117 bis", "#text": "Code général des impôts, CGI. - art. 117 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307267", "@num": "118", "#text": "Code général des impôts, CGI. - art. 118", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037941921", "@num": "119 bis A", "#text": "Code général des impôts, CGI. - art. 119 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949220", "@num": "139 ter", "#text": "Code général des impôts, CGI. - art. 139 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949214", "@num": "143 quater", "#text": "Code général des impôts, CGI. - art. 143 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464278", "@num": "163 quinquies C", "#text": "Code général des impôts, CGI. - art. 163 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526699", "@num": "163 quinquies C bis", "#text": "Code général des impôts, CGI. - art. 163 quinquies C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946708", "@num": "1671 C", "#text": "Code général des impôts, CGI. - art. 1671 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035088884", "@num": "1672", "#text": "Code général des impôts, CGI. - art. 1672 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815197", "@num": "1673", "#text": "Code général des impôts, CGI. - art. 1673 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657963", "@num": "1783 A", "#text": "Code général des impôts, CGI. - art. 1783 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303163", "@num": "199 quater A", "#text": "Code général des impôts, CGI. - art. 199 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978741", "@num": "235 quater", "#text": "Code général des impôts, CGI. - art. 235 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304072", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307690", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295157", "@num": "48", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293757", "@num": "52", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179500", "@num": "60 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 60 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293886", "@num": "77", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293887", "@num": "78", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295193", "@num": "79", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293934", "@num": "92", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349581", "@num": "381 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299658", "@num": "381 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678953", "@num": "381 Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351347", "@num": "188-0 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300289", "@num": "23", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096204", "@num": "L211-22", "#text": "Code monétaire et financier - art. L211-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096122", "@num": "L211-28", "#text": "Code monétaire et financier - art. L211-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641202", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656778", "@num": "L212", "#text": "Livre des procédures fiscales - art. L212 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526664", "@num": "L62 A", "#text": "Livre des procédures fiscales - art. L62 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914728", "@num": "L77", "#text": "Livre des procédures fiscales - art. L77 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197209", "@fin": "2999-01-01", "#text": "2 bis : Retenue à la source de l'impôt sur le revenu", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307271", "@fin": "1983-07-10", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307272", "@fin": "1985-12-15", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307273", "@fin": "1986-12-31", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307274", "@fin": "1990-12-30", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307275", "@fin": "1996-05-12", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307276", "@fin": "2000-12-31", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307277", "@fin": "2004-03-27", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307278", "@fin": "2008-04-03", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620174", "@fin": "2010-03-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657827", "@fin": "2012-08-17", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292631", "@fin": "2013-01-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2012-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946447", "@fin": "2013-07-28", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795046", "@fin": "2014-01-04", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028441467", "@fin": "2014-12-30", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2014-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061591", "@fin": "2018-01-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428142", "@fin": "2018-12-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526673", "@fin": "2999-01-01", "@num": "119 bis", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les revenus des titres émis à compter du 1er janvier 1987, tels qu'ils sont définis aux articles 118, 119 et 238 septies B, sont placés hors du champ d'application de la retenue à la source.

2. Les produits visés aux articles 108 à 117 bis donnent lieu à l'application d'une retenue à la source dont le taux est fixé par l'article 187 lorsqu'ils bénéficient à des personnes qui n'ont pas leur domicile fiscal ou leur siège en France ou lorsqu'ils sont payés hors de France dans un Etat ou territoire non coopératif au sens de l'article 238-0 A. Un décret fixe les modalités et conditions d'application de cette disposition.

Toutefois, la retenue à la source ne s'applique pas aux sommes visées au premier alinéa du a de l'article 111.

a) la distribution entre dans les prévisions du 5 de l'article 39 terdecies ;

c) la distribution est comprise dans des bénéfices déclarés dans cet Etat mais bénéficie d'une exonération d'impôt.

" } }, "LEGIARTI000022200986": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-07-29", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022200986", "URL": "article/LEGI/ARTI/00/00/22/20/09/LEGIARTI000022200986.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000022169561", "@num": "1", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643907", "@num": "L112-1", "#text": "Code monétaire et financier - art. L112-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646457", "@num": "L211-1", "#text": "Code monétaire et financier - art. 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"LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La retenue à la source éventuellement opérée sur les revenus dont le débiteur est établi en France est imputée sur le prélèvement.

Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

Les revenus de source étrangère mentionnés au premier alinéa sont retenus pour leur montant brut.L'impôt retenu à la source est imputé sur le prélèvement dans la limite du crédit d'impôt auquel il ouvre droit tel que ce crédit est prévu par les conventions internationales.

II bis. - (Abrogé)

III bis. - Le taux du prélèvement est fixé :

1° à 18 % pour les produits d'obligations négociables et de titres participatifs.

Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

Ce taux est également applicable aux intérêts des plans d'épargne-logement ne bénéficiant pas de l'exonération mentionnée au 9° bis de l'article 157.

1° bis à 18 % pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

et à 42 % lorsque cette condition n'est pas remplie ;

5° à 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

et à 60 % lorsque cette condition n'est pas remplie ;

8° à 18 % pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 %.

Le taux de 35 % est remplacé par celui de 18 % lorsque le boni est réparti à compter du 1er janvier 1995.

et à 60 % lorsque l'une de ces conditions n'est pas remplie.

Un décret fixe les conditions d'application du présent 9° ;

11° A 50 % pour les revenus et produits soumis obligatoirement au prélèvement en application du III.

IV. - L'option pour le prélèvement prévue au I est subordonnée :

a. (Abrogé) ;

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions des articles L. 112-1 à L. 112-4 du code monétaire et financier ou, lorsque le débiteur est établi hors de France, serait autorisée en vertu de dispositions analogues. Elle n'est pas non plus exigée pour les titres de créance mentionnés au 2 du II de l'article L. 211-1 du code monétaire et financier.

VI. - Les modalités et conditions d'application du présent article sont fixées par décret.

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L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021644859", "@num": "238-0 A", "#text": "Code général des impôts, CGI. - art. 238-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643907", "@num": "L112-1", "#text": "Code monétaire et financier - art. L112-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646457", "@num": "L211-1", "#text": "Code monétaire et financier - art. L211-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197416", "@fin": "2999-01-01", "#text": "4 ter : Prélèvement sur les produits de placements à revenu fixe", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. -Sous réserve des dispositions du 1 de l'article 119 bis et de l'article 125 B, les personnes physiques qui bénéficient d'intérêts, arrérages et produits de toute nature de fonds d'Etat, obligations, titres participatifs, bons et autres titres de créances, dépôts, cautionnements et comptes courants, peuvent opter pour leur assujettissement à un prélèvement qui libère les revenus auxquels il s'applique de l'impôt sur le revenu, lorsque la personne qui assure le paiement de ces revenus est établie en France, qu'il s'agisse ou non du débiteur, ce dernier étant établi dans un Etat membre de la Communauté européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale.

La retenue à la source éventuellement opérée sur les revenus dont le débiteur est établi en France est imputée sur le prélèvement.

Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

Les revenus de source étrangère mentionnés au premier alinéa sont retenus pour leur montant brut.L'impôt retenu à la source est imputé sur le prélèvement dans la limite du crédit d'impôt auquel il ouvre droit tel que ce crédit est prévu par les conventions internationales.

II bis. - (Abrogé)

III bis. - Le taux du prélèvement est fixé :

1° à 18 % pour les produits d'obligations négociables et de titres participatifs.

Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

Ce taux est également applicable aux intérêts des plans d'épargne-logement ne bénéficiant pas de l'exonération mentionnée au 9° bis de l'article 157 et aux intérêts des comptes épargne d'assurance pour la forêt ne bénéficiant pas de l'exonération mentionnée au 23° du même article.

1° bis à 18 % pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

et à 42 % lorsque cette condition n'est pas remplie ;

5° à 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

et à 60 % lorsque cette condition n'est pas remplie ;

8° à 18 % pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 %.

Le taux de 35 % est remplacé par celui de 18 % lorsque le boni est réparti à compter du 1er janvier 1995.

et à 60 % lorsque l'une de ces conditions n'est pas remplie.

Un décret fixe les conditions d'application du présent 9° ;

11° A 50 % pour les revenus et produits soumis obligatoirement au prélèvement en application du III.

IV. - L'option pour le prélèvement prévue au I est subordonnée :

a. (Abrogé) ;

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions des articles L. 112-1 à L. 112-4 du code monétaire et financier ou, lorsque le débiteur est établi hors de France, serait autorisée en vertu de dispositions analogues. Elle n'est pas non plus exigée pour les titres de créance mentionnés au 2 du II de l'article L. 211-1 du code monétaire et financier.

VI. - Les modalités et conditions d'application du présent article sont fixées par décret.

" } }, "LEGIARTI000023377919": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023377919", "URL": "article/LEGI/ARTI/00/00/23/37/79/LEGIARTI000023377919.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2010-1657 du 29 décembre 2010, article 6 VII : Le présent article est applicable :

a) A compter de l'imposition des revenus de l'année 2010 pour la majoration de taux mentionnée au I ;

b) Aux revenus perçus ainsi qu'aux gains et profits réalisés à compter du 1er janvier 2011 et aux plus-values réalisées au titre des cessions intervenues à compter du 1er janvier 2011 pour la majoration du taux de 18 % prévue au II ;

c) Aux cessions réalisées à compter du 1er janvier 2011 pour la majoration du taux prévu à la première phrase du premier alinéa du 6 de l'article 200 A prévue au II ;

d) Aux plus-values réalisées au titre des cessions intervenues à compter du 1er janvier 2011 pour la majoration de taux prévue au III ;

e) Aux revenus du patrimoine mentionnés à l'article L. 136-6 du code de la sécurité sociale perçus à compter du 1er janvier 2010 pour la majoration de taux prévue au VI ;

f) Aux produits de placements mentionnés au I de l'article L. 136-7 du même code et à ceux mentionnés au II du même article pour la part de ces produits acquise et, le cas échéant, constatée à compter du 1er janvier 2011, pour la majoration de taux prévue au VI.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000023347467", "@num": "6", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021644859", "@num": "238-0 A", "#text": "Code général des impôts, CGI. - art. 238-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643907", "@num": "L112-1", "#text": "Code monétaire et financier - art. L112-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646457", "@num": "L211-1", "#text": "Code monétaire et financier - art. L211-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197416", "@fin": "2999-01-01", "#text": "4 ter : Prélèvement sur les produits de placements à revenu fixe", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La retenue à la source éventuellement opérée sur les revenus dont le débiteur est établi en France est imputée sur le prélèvement.

Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

Les revenus de source étrangère mentionnés au premier alinéa sont retenus pour leur montant brut.L'impôt retenu à la source est imputé sur le prélèvement dans la limite du crédit d'impôt auquel il ouvre droit tel que ce crédit est prévu par les conventions internationales.

II bis. - (Abrogé)

III bis. - Le taux du prélèvement est fixé :

1° à 19 % pour les produits d'obligations négociables et de titres participatifs.

Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

1° bis à 19 % pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

et à 42 % lorsque cette condition n'est pas remplie ;

5° à 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

6° à 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983, à 35 % pour les produits des bons et titres émis à compter du 1er janvier 1990 et à 19 % pour les produits de ceux émis à compter du 1er janvier 1995, lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

et à 60 % lorsque cette condition n'est pas remplie ;

7° à 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 % pour les produits des placements courus à partir du 1er janvier 1990 et à 19 % pour les produits des placements courus à partir du 1er janvier 1995 ;

8° à 19 % pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 %.

Le taux de 35 % est remplacé par celui de 19 % lorsque le boni est réparti à compter du 1er janvier 1995.

9° à 19 % pour les produits des bons et titres énumérés au 2° émis à compter du 1er janvier 1998 lorsque le souscripteur et le bénéficiaire, s'il est différent, ont autorisé, lors de la souscription, l'établissement auprès duquel les bons ou titres ont été souscrits à communiquer leur identité et leur domicile fiscal à l'administration fiscale et à condition que le bon ou titre n'ait pas été cédé,

et à 60 % lorsque l'une de ces conditions n'est pas remplie.

Un décret fixe les conditions d'application du présent 9° ;

11° A 50 % pour les revenus et produits soumis obligatoirement au prélèvement en application du III.

IV. - L'option pour le prélèvement prévue au I est subordonnée :

a. (Abrogé) ;

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions des articles L. 112-1 à L. 112-4 du code monétaire et financier ou, lorsque le débiteur est établi hors de France, serait autorisée en vertu de dispositions analogues. Elle n'est pas non plus exigée pour les titres de créance mentionnés au 2 du II de l'article L. 211-1 du code monétaire et financier.

VI. - Les modalités et conditions d'application du présent article sont fixées par décret.

" } }, "LEGIARTI000025091689": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025091689", "URL": "article/LEGI/ARTI/00/00/25/09/16/LEGIARTI000025091689.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "LOI n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011 art 20 II : les présentes dispositions s'appliquent aux revenus perçus à compter du 1er janvier 2012." }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000025062759", "@num": "20", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025062850", "@num": "59", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@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": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 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": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021644859", "@num": "238-0 A", "#text": "Code général des impôts, CGI. - art. 238-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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I. - Sous réserve des dispositions du 1 de l'article 119 bis et de l'article 125 B, les personnes physiques qui bénéficient d'intérêts, arrérages et produits de toute nature de fonds d'Etat, obligations, titres participatifs, bons et autres titres de créances, dépôts, cautionnements et comptes courants, peuvent opter pour leur assujettissement à un prélèvement qui libère les revenus auxquels il s'applique de l'impôt sur le revenu, lorsque la personne qui assure le paiement de ces revenus est établie en France, qu'il s'agisse ou non du débiteur, ce dernier étant établi dans un Etat membre de l'Union européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales.

La retenue à la source éventuellement opérée sur les revenus dont le débiteur est établi en France est imputée sur le prélèvement.

Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

Les revenus de source étrangère mentionnés au premier alinéa sont retenus pour leur montant brut.L'impôt retenu à la source est imputé sur le prélèvement dans la limite du crédit d'impôt auquel il ouvre droit tel que ce crédit est prévu par les conventions internationales.

II bis. - (Abrogé)

III bis. - Le taux du prélèvement est fixé :

1° à 24 % pour les produits d'obligations négociables et de titres participatifs.

Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

1° bis à 24 % pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

et à 42 % lorsque cette condition n'est pas remplie ;

5° à 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

6° à 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983, à 35 % pour les produits des bons et titres émis à compter du 1er janvier 1990 et à 24 % pour les produits de ceux émis à compter du 1er janvier 1995, lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

et à 60 % lorsque cette condition n'est pas remplie ;

7° à 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 % pour les produits des placements courus à partir du 1er janvier 1990 et à 24 % pour les produits des placements courus à partir du 1er janvier 1995 ;

8° à 24 % pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 %.

Le taux de 35 % est remplacé par celui de 24 % lorsque le boni est réparti à compter du 1er janvier 1995.

9° à 24 % pour les produits des bons et titres énumérés au 2° émis à compter du 1er janvier 1998 lorsque le souscripteur et le bénéficiaire, s'il est différent, ont autorisé, lors de la souscription, l'établissement auprès duquel les bons ou titres ont été souscrits à communiquer leur identité et leur domicile fiscal à l'administration fiscale et à condition que le bon ou titre n'ait pas été cédé,

et à 60 % lorsque l'une de ces conditions n'est pas remplie.

Un décret fixe les conditions d'application du présent 9° ;

11° A 50 % pour les revenus et produits soumis obligatoirement au prélèvement en application du III.

IV. - L'option pour le prélèvement prévue au I est subordonnée :

a. (Abrogé) ;

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions des articles L. 112-1 à L. 112-4 du code monétaire et financier ou, lorsque le débiteur est établi hors de France, serait autorisée en vertu de dispositions analogues. Elle n'est pas non plus exigée pour les titres de créance mentionnés au 2 du II de l'article L. 211-1 du code monétaire et financier.

VI. - Les modalités et conditions d'application du présent article sont fixées par décret.

" } }, "LEGIARTI000026292631": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "119 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2012-08-17" } }, "META_COMMUN": { "ID": "LEGIARTI000026292631", "URL": "article/LEGI/ARTI/00/00/26/29/26/LEGIARTI000026292631.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-958 du 16 août 2012 de finances rectificative pour 2012, art. 6 II : Ces dispositions sont applicables aux produits, sommes, valeurs et distributions versés à compter de la date de publication de la présente loi.
\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317473", "@num": "1-1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1-1", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000026289967", "@num": "6", "#text": "LOI n°2012-958\n du 16 août 2012 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGIARTI000019493914", "@num": "15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302650", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307236", "@num": "111", "#text": "Code général des impôts, CGI. - art. 111", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159010", "@num": "115 quinquies", "#text": "Code général des impôts, CGI. - art. 115 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049510992", "@num": "117 bis", "#text": "Code général des impôts, CGI. - art. 117 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307267", "@num": "118", "#text": "Code général des impôts, CGI. - art. 118", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037941921", "@num": "119 bis A", "#text": "Code général des impôts, CGI. - art. 119 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949220", "@num": "139 ter", "#text": "Code général des impôts, CGI. - art. 139 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949214", "@num": "143 quater", "#text": "Code général des impôts, CGI. - art. 143 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464278", "@num": "163 quinquies C", "#text": "Code général des impôts, CGI. - art. 163 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526699", "@num": "163 quinquies C bis", "#text": "Code général des impôts, CGI. - art. 163 quinquies C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946708", "@num": "1671 C", "#text": "Code général des impôts, CGI. - art. 1671 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035088884", "@num": "1672", "#text": "Code général des impôts, CGI. - art. 1672 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815197", "@num": "1673", "#text": "Code général des impôts, CGI. - art. 1673 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657963", "@num": "1783 A", "#text": "Code général des impôts, CGI. - art. 1783 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303163", "@num": "199 quater A", "#text": "Code général des impôts, CGI. - art. 199 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308524", "@num": "208", "#text": "Code général des impôts, CGI. - art. 208 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303410", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308702", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978741", "@num": "235 quater", "#text": "Code général des impôts, CGI. - art. 235 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304072", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307690", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295157", "@num": "48", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293757", "@num": "52", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179500", "@num": "60 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 60 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293886", "@num": "77", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293887", "@num": "78", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295193", "@num": "79", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293934", "@num": "92", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349581", "@num": "381 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299658", "@num": "381 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678953", "@num": "381 Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351347", "@num": "188-0 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300289", "@num": "23", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096204", "@num": "L211-22", "#text": "Code monétaire et financier - art. L211-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096122", "@num": "L211-28", "#text": "Code monétaire et financier - art. L211-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641202", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656778", "@num": "L212", "#text": "Livre des procédures fiscales - art. L212 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526664", "@num": "L62 A", "#text": "Livre des procédures fiscales - art. L62 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914728", "@num": "L77", "#text": "Livre des procédures fiscales - art. L77 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648516", "@num": "L214-1", "#text": "Code monétaire et financier - art. L214-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197209", "@fin": "2999-01-01", "#text": "2 bis : Retenue à la source de l'impôt sur le revenu", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307271", "@fin": "1983-07-10", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307272", "@fin": "1985-12-15", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307273", "@fin": "1986-12-31", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307274", "@fin": "1990-12-30", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307275", "@fin": "1996-05-12", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307276", "@fin": "2000-12-31", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307277", "@fin": "2004-03-27", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307278", "@fin": "2008-04-03", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620174", "@fin": "2010-03-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657827", "@fin": "2012-08-17", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292631", "@fin": "2013-01-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2012-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946447", "@fin": "2013-07-28", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795046", "@fin": "2014-01-04", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028441467", "@fin": "2014-12-30", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2014-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061591", "@fin": "2018-01-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428142", "@fin": "2018-12-01", "@num": "119 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526673", "@fin": "2999-01-01", "@num": "119 bis", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les revenus des titres émis à compter du 1er janvier 1987, tels qu'ils sont définis aux articles 118, 119 et 238 septies B, sont placés hors du champ d'application de la retenue à la source.

2. Les produits visés aux articles 108 à 117 bis donnent lieu à l'application d'une retenue à la source dont le taux est fixé par l'article 187 lorsqu'ils bénéficient à des personnes qui n'ont pas leur domicile fiscal ou leur siège en France, autres que des organismes de placement collectif constitués sur le fondement d'un droit étranger situés dans un Etat membre de l'Union européenne ou dans un autre Etat ou territoire ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales et qui satisfont aux deux conditions suivantes :

1° Lever des capitaux auprès d'un certain nombre d'investisseurs en vue de les investir, conformément à une politique d'investissement définie, dans l'intérêt de ces investisseurs ;

2° Présenter des caractéristiques similaires à celles d'organismes de placement collectif de droit français relevant des 1,5 ou 6 du I de l'article L. 214-1 du code monétaire et financier.

La retenue à la source s'applique également lorsque ces produits sont payés hors de France dans un Etat ou territoire non coopératif au sens de l'article 238-0 A du présent code.

Toutefois, la retenue à la source ne s'applique pas aux sommes visées au premier alinéa du a de l'article 111.

a) la distribution entre dans les prévisions du 5 de l'article 39 terdecies ;

c) la distribution est comprise dans des bénéfices déclarés dans cet Etat mais bénéficie d'une exonération d'impôt.

Les produits mentionnés au premier alinéa du présent 2 distribués par des sociétés mentionnées au 3° nonies de l'article 208, par des sociétés mentionnées au I et au premier alinéa du II de l'article 208 C et, pour la part des produits distribués à des bénéficiaires autres que des sociétés mentionnées au 3° nonies de l'article 208 qui les détiennent dans les conditions mentionnées au III bis de l'article 208 C, par des sociétés mentionnées au même III bis, ayant leur siège en France, donnent lieu à l'application d'une retenue à la source au taux prévu au 2° de l'article 219 bis lorsqu'ils sont prélevés sur des résultats exonérés en application de l'article 208 C ou du 3° nonies de l'article 208 et qu'ils bénéficient à des organismes de placement collectif de droit français relevant des 1,5 ou 6 du I de l'article L. 214-1 du code monétaire et financier ou à ceux constitués sur le fondement d'un droit étranger mentionnés au premier alinéa et satisfaisant aux conditions prévues aux 1° et 2° du présent 2.

La retenue à la source mentionnée à l'avant-dernier alinéa du présent 2 n'est pas libératoire de l'impôt sur le revenu ou de l'impôt sur les sociétés et ne donne lieu ni à restitution ni à imputation.

" } }, "LEGIARTI000026888016": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026888016", "URL": "article/LEGI/ARTI/00/00/26/88/80/LEGIARTI000026888016.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026946447", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949276", "@num": "125 quater", "#text": "Code général des impôts, CGI. - art. 125 quater (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949238", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949220", "@num": "139 ter", "#text": "Code général des impôts, CGI. - art. 139 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949214", "@num": "143 quater", "#text": "Code général des impôts, CGI. - art. 143 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949207", "@num": "1672", "#text": "Code général des impôts, CGI. - art. 1672 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028493094", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026887932", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026887934", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2013-01-01" } ] }, "@cid": "JORFTEXT000026857857", "@nor": "EFIX1238817L", "@num": "2012-1510", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000026857857", "@c_titre_court": "LOI n° 2012-1510 du 29 décembre 2012" }, { "@fin": "2999-01-01", "#text": "LOI n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 (1)", "@debut": "2013-01-01", "@id_txt": "LEGITEXT000026887926", "@c_titre_court": "LOI n°2012-1510 du 29 décembre 2012" } ], "@date_publi": "2012-12-30", "@date_signature": "2012-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026888016", "@fin": "2999-01-01", "@num": "21", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000026858035", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 125 quater, Art. 131, Art. 130, Art. 131 ter, Art. 133, Art. 138, Art. 132 bis, Art. 136, Art. 146 quater, Art. 131 ter A, Art. 131 sexies, Art. 139 ter, Art. 143 quater, Art. 1672, Art. 1678 bis, Art. 119 bis\n
\n

II.-Le I s'applique aux revenus perçus à compter du 1er janvier 2013." } }, "LEGIARTI000026946447": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "119 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026946447", "URL": "article/LEGI/ARTI/00/00/26/94/64/LEGIARTI000026946447.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013, article 9 VI et loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012: Ces dispositions s'appliquent aux revenus perçus à compter du 1er janvier 2013.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317473", "@num": "1-1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1-1", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000026872653", "@num": "9", "#text": "LOI n°2012-1509 du 29 décembre 2012 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026856853", "@nortexte": "EFIX1234869L", "@numtexte": "2012-1509", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000026888016", "@num": "21", "#text": "LOI n°2012-1510\n du 29 décembre 2012 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000019493914", "@num": "15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302650", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307236", "@num": "111", "#text": "Code général des impôts, CGI. - art. 111", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159010", "@num": "115 quinquies", "#text": "Code général des impôts, CGI. - art. 115 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049510992", "@num": "117 bis", "#text": "Code général des impôts, CGI. - art. 117 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307267", "@num": "118", "#text": "Code général des impôts, CGI. - art. 118", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037941921", "@num": "119 bis A", "#text": "Code général des impôts, CGI. - art. 119 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949220", "@num": "139 ter", "#text": "Code général des impôts, CGI. - art. 139 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949214", "@num": "143 quater", "#text": "Code général des impôts, CGI. - art. 143 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464278", "@num": "163 quinquies C", "#text": "Code général des impôts, CGI. - art. 163 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526699", "@num": "163 quinquies C bis", "#text": "Code général des impôts, CGI. - art. 163 quinquies C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946708", "@num": "1671 C", "#text": "Code général des impôts, CGI. - art. 1671 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035088884", "@num": "1672", "#text": "Code général des impôts, CGI. - art. 1672 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815197", "@num": "1673", "#text": "Code général des impôts, CGI. - art. 1673 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657963", "@num": "1783 A", "#text": "Code général des impôts, CGI. - art. 1783 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303163", "@num": "199 quater A", "#text": "Code général des impôts, CGI. - art. 199 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308524", "@num": "208", "#text": "Code général des impôts, CGI. - art. 208", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303410", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308702", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978741", "@num": "235 quater", "#text": "Code général des impôts, CGI. - art. 235 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304072", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307690", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295157", "@num": "48", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293757", "@num": "52", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179500", "@num": "60 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 60 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293886", "@num": "77", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293887", "@num": "78", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295193", "@num": "79", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293934", "@num": "92", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349581", "@num": "381 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299658", "@num": "381 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678953", "@num": "381 Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351347", "@num": "188-0 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300289", "@num": "23", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096204", "@num": "L211-22", "#text": "Code monétaire et financier - art. L211-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096122", "@num": "L211-28", "#text": "Code monétaire et financier - art. L211-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641202", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656778", "@num": "L212", "#text": "Livre des procédures fiscales - art. L212 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526664", "@num": "L62 A", "#text": "Livre des procédures fiscales - art. L62 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914728", "@num": "L77", "#text": "Livre des procédures fiscales - art. L77 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648516", "@num": "L214-1", "#text": "Code monétaire et financier - art. 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1. Les revenus de capitaux mobiliers entrant dans les prévisions des articles 118, 119, \n238 septies B et 1678 bis donnent lieu à l'application d'une retenue à la source dont le taux est fixé par le 1 de l'article 187, lorsqu'ils bénéficient à des personnes qui ont leur siège en France ou à l'étranger ou qui n'ont pas leur domicile fiscal en France.

Article 131 ter A AUTONOME VIGUEUR, en vigueur depuis le 01/01/2013 (Code général des impôts)