{ "article": { "LEGIARTI000034729463": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "383-0 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034729463", "URL": "article/LEGI/ARTI/00/00/34/72/94/LEGIARTI000034729463.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034725758", "@num": "1", "#text": "Décret n°2017-975 du 10 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034676331", "@nortexte": "ECFE1708041D", "@numtexte": "2017-975", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000033780772", "@num": "1663 B", "#text": "Code général des impôts, CGI. - art. 1663 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034729459", "@fin": "2999-01-01", "#text": "4 : Impôt sur le revenu et impositions figurant sur le même article de rôle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146878", "@fin": "2999-01-01", "#text": "III : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034729463", "@fin": "2999-01-01", "@num": "383-0 bis", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les prélèvements mentionnés aux 2 et 3 de l'article 1663 B du code général des impôts sont effectués le 25 du mois.
\n

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Conformément à l'article 1er de l'ordonnance n° 2017-1390 du 22 septembre 2017, les dispositions du présent article s'appliquent aux revenus perçus ou réalisés à compter du 1er janvier 2019.

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1. Après imputation des réductions et crédits d'impôt, prélèvements, retenues à la source et acomptes, le solde de l'impôt sur le revenu et des autres impositions figurant sur le même article de rôle est recouvré dans les conditions fixées par les articles 1663 et 1730.

2. A défaut d'option contraire, ce solde est prélevé par l'administration fiscale dans les conditions prévues à l'article 1680 A.\n

3. Par dérogation aux articles 1663 et 1681 sexies, lorsque son montant excède 300 €, ce solde est recouvré par prélèvements mensuels d'égal montant à partir du deuxième mois qui suit la mise en recouvrement du rôle. Le dernier prélèvement intervient en décembre.

En cas de décès du contribuable, le solde est acquitté dans les conditions fixées par les articles 1663 et 1730.

Les prélèvements mensuels sont arrondis à l'euro le plus proche. La fraction d'euro égale à 0,50 est comptée pour 1.

4. Le 3 n'est pas applicable aux impositions mises en recouvrement après le 30 septembre ou exigibles dès la mise en recouvrement du rôle ou résultant de la mise en œuvre d'une rectification ou d'une procédure d'imposition d'office.

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(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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Article 383-0 bis AUTONOME VIGUEUR, en vigueur depuis le 01/01/2019 (Code général des impôts, annexe III)