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Sous réserve de l'article 382-0, les prélèvements mensuels sont effectués le 15 de chaque mois.

" } }, "LEGIARTI000034725758": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034725758", "URL": "article/LEGI/ARTI/00/00/34/72/57/LEGIARTI000034725758.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000034729382", "#text": "Code général des impôts, annexe 3, CGIAN3. - 1 : Dispositions communes (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034729389", "#text": "Code général des impôts, annexe 3, CGIAN3. - 2 : Impôts directs locaux et taxes assimilées (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034729451", "#text": "Code général des impôts, annexe 3, CGIAN3. - 3 : Impôt de solidarité sur la fortune (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034729459", "#text": "Code général des impôts, annexe 3, CGIAN3. - 4 : Impôt sur le revenu et impositions figurant... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034757415", "@num": "357 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 E (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034757410", "@num": "382", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034757408", "@num": "382 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034757406", "@num": "382 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034757379", "@num": "382 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034757375", "@num": "382 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034757372", "@num": "382 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 E (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729454", "@num": "382 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 F (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729384", "@num": "382-0", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382-0 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729418", "@num": "382-0 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382-0 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729420", "@num": "382-0 C bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382-0 C bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729432", "@num": "382-0 C octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382-0 C octies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729424", "@num": "382-0 C quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382-0 C quater (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729426", "@num": "382-0 C quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382-0 C quinquies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729430", "@num": "382-0 C septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382-0 C septies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729428", "@num": "382-0 C sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382-0 C sexies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729422", "@num": "382-0 C ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382-0 C ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729461", "@num": "383-0", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729463", "@num": "383-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729471", "@num": "383-0 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 quater (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729481", "@num": "383-0 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 quinquies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729469", "@num": "383-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000034676331", "@nor": "ECFE1708041D", "@num": "2017-975", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2017-975 du 10 mai 2017 portant application de l'article 60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 et modification des modes de paiement des impôts sur rôle", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000034676331", "@c_titre_court": "Décret n°2017-975 du 10 mai 2017" }, { "@fin": "2999-01-01", "#text": "Décret n° 2017-975 du 10 mai 2017 portant application de l'article 60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 et modification des modes de paiement des impôts sur rôle", "@debut": "2018-01-01", "@id_txt": "LEGITEXT000034725745", "@c_titre_court": "Décret n°2017-975 du 10 mai 2017" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2017-05-11", "@date_signature": "2017-05-10", "@num_parution_jo": "0110" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000034725758", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034676344", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 357 E, Sct. 1 : Dispositions communes, Art. 382-0, Art. 382, Art. 382 A, Sct. 2 : Impôts directs locaux et taxes assimilées, Art. 382 B, Art. 382-0 C, Art. 382-0 C bis, Art. 382-0 C ter, Art. 382-0 C quater, Art. 382-0 C quinquies, Art. 382-0 C sexies, Art. 382-0 C septies, Art. 382-0 C octies, Art. 382 C, Art. 382 D, Art. 382 E, Sct. 3 : Impôt de solidarité sur la fortune, Art. 382 F, Sct. 4 : Impôt sur le revenu et impositions figurant sur le même article de rôle, Art. 383-0, Art. 383-0 bis, Art. 383-0 ter, Art. 383-0 quater, Art. 383-0 quinquies\n
\n

\n
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Lorsque la date limite de paiement ou de prélèvement des impôts directs et taxes assimilées prévus dans le code général des impôts ainsi que des impôts recouvrés selon les mêmes règles que ces impositions coïncide avec un samedi, un dimanche ou un jour férié, celle-ci est prorogée jusqu'au premier jour ouvrable suivant.

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Article 382-0 C quinquies AUTONOME VIGUEUR, en vigueur depuis le 01/01/2019 (Code général des impôts, annexe III)