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Conformément à l'article 6 du décret n° 2017-866 du 9 mai 2017 modifié par l'article 2 du décret n° 2017-1676 du 7 décembre 2017, les dispositions du présent article s'appliquent aux revenus perçus ou réalisés à compter du 1er janvier 2019.

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Les documents mis à disposition des contribuables qui mentionnent le montant de revenus qui ont fait l'objet d'un prélèvement prévu au 1° du 2 de l'article 204 A du code général des impôts mentionnent également le montant de ce prélèvement.

" } }, "LEGIARTI000034695985": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034695985", "URL": "article/LEGI/ARTI/00/00/34/69/59/LEGIARTI000034695985.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000034737325", "#text": "Code général des impôts, annexe 3, CGIAN3. - 2 bis : Prélèvement à la source de l'impôt sur ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034737291", "#text": "Code général des impôts, annexe 3, CGIAN3. - Section VI : Prélèvement à la source de l'impôt... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737255", "@num": "344-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344-0 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737306", "@num": "357 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 H bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737297", "@num": "357 H quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 H quater (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737295", "@num": "357 H quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 H quinquies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737300", "@num": "357 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 H ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737239", "@num": "39 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737219", "@num": "39 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737204", "@num": "39 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 D (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737192", "@num": "39 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 E (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737177", "@num": "39 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 F (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737171", "@num": "39 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 G (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737311", "@num": "406 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 terdecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737251", "@num": "46 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 F (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737284", "@num": "47 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 47 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000034633192", "@nor": "ECFE1703975D", "@num": "2017-866", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2017-866 du 9 mai 2017 relatif aux modalités d'application de la retenue à la source de l'impôt sur le revenu prévue au 1° du 2 de l'article 204 A du code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000034633192", "@c_titre_court": "Décret n°2017-866 du 9 mai 2017" }, { "@fin": "2999-01-01", "#text": "Décret n° 2017-866 du 9 mai 2017 relatif aux modalités d'application de la retenue à la source de l'impôt sur le revenu prévue au 1° du 2 de l'article 204 A du code général des impôts", "@debut": "2018-01-01", "@id_txt": "LEGITEXT000034695967", "@c_titre_court": "Décret n°2017-866 du 9 mai 2017" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2017-05-10", "@date_signature": "2017-05-09", "@num_parution_jo": "0109" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000034695985", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034633210", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 39 B, Art. 39 C, Art. 39 D, Art. 39 E, Art. 39 F, Art. 39 G\n
\n

\n
\n
\n
A créé les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Sct. Section VI : Prélèvement à la source de l'impôt sur le revenu, Art. 46 F, Art. 47 A, Art. 344-0 B\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Sct. 2 bis : Prélèvement à la source de l'impôt sur le revenu, Art. 357 H bis, Art. 357 H ter, Art. 357 H quater, Art. 357 H quinquies, Art. 406 terdecies\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000034695985", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000034737171", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000034737171", "liens_entrants": true }

Article 39 G AUTONOME VIGUEUR, en vigueur depuis le 01/01/2019 (Code général des impôts, annexe III)