{ "article": { "LEGIARTI000035302058": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "188 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-09-01", "DATE_DEBUT": "2017-09-04" } }, "META_COMMUN": { "ID": "LEGIARTI000035302058", "URL": "article/LEGI/ARTI/00/00/35/30/20/LEGIARTI000035302058.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2005-04-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000035298644", "@num": "1", "#text": "Décret n°2017-1197 du 26 juillet 2017 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000035297800", "@nortexte": "CPAP1716718D", "@numtexte": "2017-1197", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-26" }, { "@id": "LEGIARTI000006302650", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133820", "@fin": "2999-01-01", "#text": "Section I bis : Intérêts des bons de caisse", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114478", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084224", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1979-07-01" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301960", "@fin": "1998-04-22", "@num": "188 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301961", "@fin": "2005-01-01", "@num": "188 C", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301962", "@fin": "2017-09-04", "@num": "188 C", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035302058", "@fin": "2018-09-01", "@num": "188 C", "@etat": "MODIFIE", "@debut": "2017-09-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037351351", "@fin": "2999-01-01", "@num": "188 C", "@etat": "VIGUEUR", "@debut": "2018-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes morales visées à l'article 108 du code général des impôts versent l'impôt afférent aux intérêts de bons de caisse à la recette des impôts de la direction des impôts des non-résidents.
\n
" } }, "LEGIARTI000035298644": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR_DIFF", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-09-04" } }, "META_COMMUN": { "ID": "LEGIARTI000035298644", "URL": "article/LEGI/ARTI/00/00/35/29/86/LEGIARTI000035298644.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000035302117", "@num": "4", "#text": "Arrêté du 30 juin 2003 - art. 4 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000000787701", "@nortexte": "BUDL0300086A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2003-06-30" }, { "@id": "LEGIARTI000035302012", "@num": "7", "#text": "Arrêté du 30 juin 2003 - art. 7 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000000787701", "@nortexte": "BUDL0300086A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2003-06-30" }, { "@id": "LEGIARTI000035302115", "@num": "Annexe 1", "#text": "Arrêté du 26 février 2007 - art. 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Annexe 2 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000000650303", "@nortexte": "BCFL0764985A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000035302106", "@num": "4", "#text": "Arrêté du 15 décembre 2009 - art. 4 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000021696122", "@nortexte": "BCFL1000204A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-15" }, { "@id": "LEGIARTI000035302009", "@num": "7", "#text": "Arrêté du 15 décembre 2009 - art. 7 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000021696122", "@nortexte": "BCFL1000204A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-15" }, { "@id": "LEGIARTI000035301981", "@num": "1", "#text": "Décret n°2010-1651\n du 28 décembre 2010 - art. 1 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000023311590", "@nortexte": "BCRE1028033D", "@numtexte": "2010-1651", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000035301975", "@num": "2", "#text": "Décret n°2010-1651\n du 28 décembre 2010 - art. 2 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000023311590", "@nortexte": "BCRE1028033D", "@numtexte": "2010-1651", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000035301979", "@num": "3", "#text": "Décret n°2010-1651\n du 28 décembre 2010 - art. 3 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000023311590", "@nortexte": "BCRE1028033D", "@numtexte": "2010-1651", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000035301977", "@num": "4", "#text": "Décret n°2010-1651\n du 28 décembre 2010 - art. 4 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000023311590", "@nortexte": "BCRE1028033D", "@numtexte": "2010-1651", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000035302023", "@num": "5", "#text": "Décret n°2010-1651\n du 28 décembre 2010 - art. 5 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000023311590", "@nortexte": "BCRE1028033D", "@numtexte": "2010-1651", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-28" }, { "@id": "LEGITEXT000035301967", "#text": "Décret n°2010-1651 du 28 décembre 2010 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000023311590", "@nortexte": "BCRE1028033D", "@numtexte": "2010-1651", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-28" }, { "@id": "LEGITEXT000035302127", "#text": "Arrêté du 28 décembre 2010 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000023311730", "@nortexte": "BCRE1030813A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000035302104", "@num": "1", "#text": "Arrêté du 28 décembre 2010 - art. 1 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000023311730", "@nortexte": "BCRE1030813A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000035302102", "@num": "2", "#text": "Arrêté du 28 décembre 2010 - art. 2 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000023311730", "@nortexte": "BCRE1030813A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000035302021", "@num": "Annexe 2 (suite)", "#text": "Décret n°2010-1743 du 30 décembre 2010 - art. Annexe 2 (suite) (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000023334883", "@nortexte": "BCRF1030658D", "@numtexte": "2010-1743", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000035302100", "@num": "Annexe II", "#text": "Arrêté du 9 juin 2011 - art. Annexe II (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000024169347", "@nortexte": "EFIP1115411A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-09" }, { "@id": "LEGITEXT000035302119", "#text": "Arrêté du 20 juin 2011 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000024248664", "@nortexte": "BCRE1113471A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-20" }, { "@id": "LEGIARTI000035302098", "@num": "1", "#text": "Arrêté du 20 juin 2011 - art. 1 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000024248664", "@nortexte": "BCRE1113471A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-20" }, { "@id": "LEGIARTI000035302096", "@num": "4", "#text": "Arrêté du 20 juin 2011 - art. 4 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000024248664", "@nortexte": "BCRE1113471A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-20" }, { "@id": "LEGIARTI000035302093", "@num": "Annexe II", "#text": "Arrêté du 14 octobre 2011 - art. Annexe II (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000024695371", "@nortexte": "EFIP1128040A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-14" }, { "@id": "LEGIARTI000035302091", "@num": "1", "#text": "Arrêté du 23 novembre 2012 - art. 1 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000026667519", "@nortexte": "BUDE1204988A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2012-11-23" }, { "@id": "LEGIARTI000035302018", "@num": "Annexe II", "#text": "Arrêté du 18 avril 2013 - art. 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(VD)", "@sens": "source", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGIARTI000035301990", "@num": "1", "#text": "ARRÊTÉ du 8 avril 2015 - art. 1 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000030551181", "@nortexte": "FCPE1509478A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-08" }, { "@id": "LEGIARTI000035302086", "@num": "4", "#text": "ARRÊTÉ du 8 avril 2015 - art. 4 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000030551181", "@nortexte": "FCPE1509478A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-08" }, { "@id": "LEGIARTI000035301987", "@num": "7", "#text": "ARRÊTÉ du 8 avril 2015 - art. 7 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000030551181", "@nortexte": "FCPE1509478A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-08" }, { "@id": "LEGIARTI000035302083", "@num": "6", "#text": "Arrêté du 6 octobre 2016 - art. 6 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000033390119", "@nortexte": "ECFE1629592A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-06" }, { "@id": "LEGIARTI000035302080", "@num": "Annexe G", "#text": "Arrêté du 29 décembre 2016 - art. 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I. - A modifié les dispositions suivantes :

- Arrêté du 28 décembre 2010\n

- Arrêté du 20 juin 2011\n

A modifié les dispositions suivantes :

- Décret n°2010-1651 du 28 décembre 2010
\n Art. 1, Art. 2, Art. 3, Art. 4\n
\n

- Décret n°2010-1651 du 28 décembre 2010\n

A modifié les dispositions suivantes :

- Arrêté du 30 juin 2003\n
\n Art. 4, Art. 7\n
\n

- Arrêté du 26 février 2007\n
\n Art. Annexe 1, Art. Annexe 4\n
\n

- Arrêté du 21 août 2007\n
\n Art. Annexe 2\n
\n

- Arrêté du 15 décembre 2009\n
\n Art. 4, Art. 7\n
\n

- Arrêté du 28 décembre 2010\n
\n Art. 1, Art. 2\n
\n

- Arrêté du 9 juin 2011\n
\n Art. Annexe II\n
\n

- Arrêté du 20 juin 2011\n
\n Art. 1, Art. 4\n
\n

- Arrêté du 14 octobre 2011\n
\n Art. Annexe II\n
\n

- Arrêté du 23 novembre 2012\n
\n Art. 1\n
\n

- Arrêté du 16 avril 2014\n
\n Art. 6\n
\n

- ARRÊTÉ du 14 janvier 2015\n
\n Art. 7\n
\n

- ARRÊTÉ du 27 mars 2015\n
\n Art. null\n
\n

- ARRÊTÉ du 8 avril 2015\n
\n Art. 1, Art. 4, Art. 7\n
\n

- Arrêté du 6 octobre 2016\n
\n Art. 6\n
\n

- Arrêté du 29 décembre 2016\n
\n Art. Annexe G\n
\n

- Arrêté du 3 mai 2017\n
\n Art. 2\n
\n

- Arrêté du 30 juin 2017\n
\n Art. 1\n
\n

- Code général des impôts, annexe 3, CGIAN3.\n
\n Art. 46 quater-0 FB, Art. 328 M, Art. 344 GD\n
\n

- Code général des impôts, annexe 4, CGIAN4.\n
\n Art. 188 C, Art. 188-0 H, Art. 188-0 I, Art. 188 J, Art. 188 H, Art. 188 I, Art. 188 K, Art. 188 L\n
\n

- Décret n°2010-1651 du 28 décembre 2010\n
\n Art. 5\n
\n

- Décret n°2010-1743 du 30 décembre 2010\n
\n Art. Annexe 2 (suite)\n
\n

- Arrêté du 18 avril 2013\n
\n Art. Annexe II\n
\n

II. - Dans toutes les dispositions réglementaires en vigueur, la référence à la direction des résidents à l'étranger et des services généraux est remplacée par la référence à la direction des impôts des non-résidents .

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Article 188 C AUTONOME MODIFIE, en vigueur du 04/09/2017 au 01/09/2018 (Code général des impôts, annexe IV)