{ "article": { "LEGIARTI000043891935": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043891935", "URL": "article/LEGI/ARTI/00/00/43/89/19/LEGIARTI000043891935.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043894679", "@num": "41 DN ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DN ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309172", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038507463", "@num": "L224-1", "#text": "Code monétaire et financier - art. L224-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000043884701", "@nor": "ECOT2114998D", "@num": "2021-1023", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2021-1023 du 30 juillet 2021 relatif aux modalités d'application de la réforme de l'épargne retraite", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000043884701", "@c_titre_court": "Décret n°2021-1023 du 30 juillet 2021" }, { "@fin": "2999-01-01", "#text": "Décret n° 2021-1023 du 30 juillet 2021 relatif aux modalités d'application de la réforme de l'épargne retraite", "@debut": "2021-08-04", "@id_txt": "LEGITEXT000043891929", "@c_titre_court": "Décret n°2021-1023 du 30 juillet 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2021-08-03", "@date_signature": "2021-07-30", "@num_parution_jo": "0178" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000043891935", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000043884708", "@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. 41 DN ter, Art. 41 ZZ quater, Art. 41 ZZ quinquies\n
\n

\n
" } }, "LEGIARTI000006309172": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309172", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309172.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0242ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "#text": "CGI 125 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 57 A CGIAN2 60", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 49 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 49 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "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": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (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": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@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": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (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": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 Lorsque les revenus définis à l'article 125 A n'ont pas été soumis au prélèvement sur les produits de placements à revenu fixe, les personnes qui en assurent le paiement sont tenues de déclarer les noms et adresses des bénéficiaires ainsi que le montant des sommes payées à chacun d'eux.
\n
Cette déclaration doit être faite dans des conditions et délais fixés par décret (1).
\n
2 Les dispositions relatives à l'établissement des relevés de coupons (2) par les organismes payeurs demeurent applicables aux revenus des obligations, même lorsque ces revenus ont été soumis au prélèvement de 25 %.
\n
\n
3 Les personnes qui interviennent à un titre quelconque, dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer à l'administration la date, le montant et les conditions du prêt ainsi que les noms et adresses du prêteur et de l'emprunteur.
\n
Cette déclaration est faite dans des conditions et délais fixés par décret (3).
\n
1) Annexe III, art. 49 A.
\n
2) Voir Annexe II, art. 57 à 60.
\n
3) Annexe III, art. 49 B.
" } }, "LEGIARTI000006309173": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309173", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309173.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0242ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000319977", "#text": "Loi 83-1179 1983-12-29 art. 92 I, II finances pour 1984 JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317403", "@num": "92", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 92 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "#text": "CGI 108 à CGI 125", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 A II bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 157 7°, 7° ter, 9° bis, 9° ter, 9° quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 49 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 49 D à CGIAN3 49 I", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "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": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (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": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@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": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (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": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et de l'avoir fiscal ou du crédit d'impôt, le revenu brut soumis à un prélèvement libératoire et le montant dudit prélèvement et le montant des revenus exonérés.
\n
Cette déclaration ne concerne pas :
\n
1° Les produits visés au 7°, 7° ter, 9° bis, 9° ter et 9° quater de l'article 157 ;
\n
2° Les produits visés au II bis de l'article 125 A ;
\n
3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.
\n
Elle doit être faite dans des conditions et délais fixés par décret (1). Une copie de cette déclaration doit être adressée aux bénéficiaires ds revenus concernés (2).
\n
2. (Abrogé) (3).
\n
\n
3. Les personnes qui interviennent à un titre quelconque, dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer à l'administration la date, le montant et les conditions du prêt ainsi que les noms et adresses du prêteur et de l'emprunteur.
\n
Cette déclaration est faite dans des conditions et délais fixés par décret (4).
\n
(1) Voir Annexe III, art. 49 D à 49 I.
\n
(2) Les dispositions de ce paragraphe sont applicables aux paiements effectés à compter du 1er janvier 1985.
\n
(3) Pour les paiements effectués à partir du 1er janvier 1985.
\n
(4) Annexe III, art. 49 B.
" } }, "LEGIARTI000006309174": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309174", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309174.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0242ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000006318343", "@num": "57", "#text": "Loi - art. 57 (M) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000355987", "#text": "Loi 91-1323 1991-12-30 art. 57 VII", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@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": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "#text": "CGI 108 à 125, 157, 125 A, 238 septies B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "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": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (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": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@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": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (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": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": 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1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et de l'avoir fiscal ou du crédit d'impôt, le revenu brut soumis à un prélèvement libératoire et le montant dudit prélèvement et le montant des revenus exonérés.
\n
Cette déclaration ne concerne pas :
\n
1° Les produits visés au 7°, 7° ter, 9° bis, 9° ter et 9° quater de l'article 157 ;
\n
2° Les produits visés au II bis de l'article 125 A ;
\n
3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.
\n
Elle doit être faite dans des conditions et délais fixés par décret (1). Une copie de cette déclaration doit être adressée aux bénéficiaires ds revenus concernés.
\n
1 bis. Les dispositions du 1 sont applicables aux revenus imposables dans les conditions prévues par l'article 238 septies B. La déclaration doit être faite par la personne chez laquelle les titres ou droits sont déposés ou inscrits en compte ou, dans les autres cas, par l'emprunteur.
\n
2. (Abrogé)
\n
\n
3. Les personnes qui interviennent à un titre quelconque, dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer à l'administration la date, le montant et les conditions du prêt ainsi que les noms et adresses du prêteur et de l'emprunteur.
\n
Cette déclaration est faite dans des conditions et délais fixés par décret (2).
\n
(1) Voir Annexe III, art. 49 D à 49 I.
\n
(2) Annexe III, art. 49 B.
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"1998-12-30" }, { "@id": "JORFTEXT000000574787", "#text": "Loi 98-1267 1998-12-30 art. 24 III", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "#text": "CGI 108 à 125, 157, 125 A, 238 septies B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "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": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (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": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@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": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (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": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et de l'avoir fiscal ou du crédit d'impôt, le revenu brut soumis à un prélèvement libératoire et le montant dudit prélèvement et le montant des revenus exonérés.
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Cette déclaration ne concerne pas :
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1° Les produits visés au 7°, 7° ter, 9° bis, 9° ter et 9° quater de l'article 157 ;
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2° Les produits visés au II bis de l'article 125 A ;
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3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.
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Elle doit être faite dans des conditions et délais fixés par décret. Une copie de cette déclaration doit être adressée aux bénéficiaires ds revenus concernés.
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Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique par le déclarant qui a souscrit au moins trente mille déclarations au cours de l'année précédente (1).
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1 bis. Les dispositions du 1 sont applicables aux revenus imposables dans les conditions prévues par l'article 238 septies B. La déclaration doit être faite par la personne chez laquelle les titres ou droits sont déposés ou inscrits en compte ou, dans les autres cas, par l'emprunteur.
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2. (Abrogé)
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3. Les personnes qui interviennent à un titre quelconque, dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer à l'administration la date, le montant et les conditions du prêt ainsi que les noms et adresses du prêteur et de l'emprunteur.
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Cette déclaration est faite dans des conditions et délais fixés par décret.
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(1) Ces dispositions s'appliquent à compter des revenus imposables au titre de l'année 1999.
\n
" } }, "LEGIARTI000006309176": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309176", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309176.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0242ACXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "JORFTEXT000000429346", "#text": "Loi 2003-1312 2003-12-30 art. 24 I A Finances rectificative pour 2003 JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000429346", "#text": "Loi 2003-1312 2003-12-30 art. 24 II", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "#text": "CGI 108 à 125, 157, 125 A, 238 septies B, 242 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "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": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (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": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@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": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (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": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648750", "@num": "L214-8", "#text": "Code monétaire et financier - art. L214-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Directive 2003-48 CE 2003-06-03 art. 6 (Conseil)", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et de l'avoir fiscal ou du crédit d'impôt, le revenu brut soumis à un prélèvement libératoire et le montant dudit prélèvement et le montant des revenus exonérés.
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Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés aux 1° et 2° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de la Communauté européenne :
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1° Les produits visés au 7°, 7° ter, 9° bis, 9° ter et 9° quater de l'article 157 ;
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2° Les produits visés au II bis de l'article 125 A ;
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3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.
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Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003/48/CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.
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Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 40 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.
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Pour l'application des dispositions de l'alinéa précédent, l'organisme ou l'entité ou, à défaut de personnalité morale, son gérant ou représentant à l'égard des tiers, fournit aux personnes mentionnées au premier alinéa, dans des conditions prévues par décret, les informations nécessaires à l'appréciation de la situation de l'organisme ou entité au regard du pourcentage de 40 %. Cette situation est précisée dans les documents constitutifs ou le règlement de l'organisme ou entité ou, à défaut, dans leurs inventaires prévus à l'article L. 214-8 du code monétaire et financier. A défaut d'information, les personnes mentionnées au premier alinéa considèrent que le pourcentage de 40 % est dépassé.
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La déclaration mentionnée au premier alinéa doit être faite dans des conditions et délais fixés par décret. Une copie de cette déclaration doit être adressée aux bénéficiaires ds revenus concernés.
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Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique par le déclarant qui a souscrit au moins trente mille déclarations au cours de l'année précédente .
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1 bis. Les dispositions du 1 sont applicables aux revenus imposables dans les conditions prévues par l'article 238 septies B. La déclaration doit être faite par la personne chez laquelle les titres ou droits sont déposés ou inscrits en compte ou, dans les autres cas, par l'emprunteur.
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2. (Abrogé)
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3. Les personnes qui interviennent à un titre quelconque, dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer à l'administration la date, le montant et les conditions du prêt ainsi que les noms et adresses du prêteur et de l'emprunteur.
\n
Cette déclaration est faite dans des conditions et délais fixés par décret.
" } }, "LEGIARTI000006309177": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2004-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309177", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309177.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0242ACXXXXXAF" } }, "NOTA": { "CONTENU": "
NOTA : (1) Ces dispositions s'appliquent aux déclarations souscrites à compter du 1er janvier 2007.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000006322283", "@num": "29", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 29 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322293", "@num": "38", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 38 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "#text": "CGI 108 à 125, 157, 125 A, 238 septies B, 242 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "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": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (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": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@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": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (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": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648750", "@num": "L214-8", "#text": "Code monétaire et financier - art. L214-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Directive 2003-48 CE 2003-06-03 art. 6 (Conseil)", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement libératoire et le montant dudit prélèvement et le montant des revenus exonérés.
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Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés aux 1° et 2° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de la Communauté européenne :
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1° Les produits visés au 7°, 7° ter, 9° bis, 9° ter et 9° quater de l'article 157 ;
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2° Les produits visés au II bis de l'article 125 A ;
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3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.
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Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003/48/CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.
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Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 40 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.
\n
Pour l'application des dispositions de l'alinéa précédent, l'organisme ou l'entité ou, à défaut de personnalité morale, son gérant ou représentant à l'égard des tiers, fournit aux personnes mentionnées au premier alinéa, dans des conditions prévues par décret, les informations nécessaires à l'appréciation de la situation de l'organisme ou entité au regard du pourcentage de 40 %. Cette situation est précisée dans les documents constitutifs ou le règlement de l'organisme ou entité ou, à défaut, dans leurs inventaires prévus à l'article L. 214-8 du code monétaire et financier. A défaut d'information, les personnes mentionnées au premier alinéa considèrent que le pourcentage de 40 % est dépassé.
\n
Pour l'établissement de la déclaration mentionnée au premier alinéa, les personnes qui en assurent le paiement individualisent les revenus distribués par les sociétés mentionnées au 2° du 3 de l'article 158 et par les organismes ou sociétés mentionnés au 4° du 3 de ce même article au regard de leur éligibilité à la réfaction de 50 % mentionnée au 2° du 3 de l'article 158.
\n
La déclaration mentionnée au premier alinéa doit être faite dans des conditions et délais fixés par décret. Une copie de cette déclaration doit être adressée aux bénéficiaires ds revenus concernés.
\n
Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique par le déclarant qui a souscrit au moins cent déclarations au cours de l'année précédente (1).
\n
1 bis. Les dispositions du 1 sont applicables aux revenus imposables dans les conditions prévues par l'article 238 septies B. La déclaration doit être faite par la personne chez laquelle les titres ou droits sont déposés ou inscrits en compte ou, dans les autres cas, par l'emprunteur.
\n
2. (Abrogé)
\n
3. Les personnes qui interviennent à un titre quelconque, dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer à l'administration la date, le montant et les conditions du prêt ainsi que les noms et adresses du prêteur et de l'emprunteur.
\n
Cette déclaration est faite dans des conditions et délais fixés par décret.
" } }, "LEGIARTI000006309178": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309178", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309178.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0242ACXXXXXAG" } }, "NOTA": { "CONTENU": "
NOTA : (1) Ces dispositions s'appliquent aux déclarations souscrites à compter du 1er janvier 2007.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "JORFTEXT000000889388", "#text": "Décret 2005-330 2005-04-06", "@sens": "source", "@cidtexte": "JORFTEXT000000889388", "@nortexte": "BUDF0500007D", "@numtexte": "2005-330", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006240029", "@num": "1", "#text": "Décret n°2005-330 du 6 avril 2005 - art. 1 () JORF 8 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000889388", "@nortexte": "BUDF0500007D", "@numtexte": "2005-330", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "#text": "CGI 108 à 125, 157, 125 A, 238 septies B, 242 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "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": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (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": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@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": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (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": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648750", "@num": "L214-8", "#text": "Code monétaire et financier - art. L214-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Directive 2003-48 CE 2003-06-03 art. 6 (Conseil)", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement libératoire et le montant dudit prélèvement et le montant des revenus exonérés.
\n
Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés aux 1° et 2° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de la Communauté européenne :
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1° Les produits visés au 7°, 7° ter, 9° bis, 9° ter et 9° quater de l'article 157 ;
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2° Les produits visés au II bis de l'article 125 A ;
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3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.
\n
Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003/48/CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.
\n
Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 40 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.
\n
Pour l'application des dispositions du septième alinéa, l'organisme ou l'entité ou, à défaut de personnalité morale, son gérant ou représentant à l'égard des tiers, fournit aux personnes mentionnées au premier alinéa, dans des conditions prévues par décret, les informations nécessaires à l'appréciation de la situation de l'organisme ou entité au regard du pourcentage de 40 %. Cette situation est précisée dans les documents constitutifs ou le règlement de l'organisme ou entité ou, à défaut, dans leurs inventaires prévus à l'article L. 214-8 du code monétaire et financier. A défaut d'information, les personnes mentionnées au premier alinéa considèrent que le pourcentage de 40 % est dépassé.
\n
Pour l'établissement de la déclaration mentionnée au premier alinéa, les personnes qui en assurent le paiement individualisent les revenus distribués par les sociétés mentionnées au 2° du 3 de l'article 158 et par les organismes ou sociétés mentionnés au 4° du 3 de ce même article au regard de leur éligibilité à la réfaction de 50 % mentionnée au 2° du 3 de l'article 158.
\n
La déclaration mentionnée au premier alinéa doit être faite dans des conditions et délais fixés par décret. Une copie de cette déclaration doit être adressée aux bénéficiaires ds revenus concernés.
\n
Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique par le déclarant qui a souscrit au moins cent déclarations au cours de l'année précédente (1).
\n
1 bis. Les dispositions du 1 sont applicables aux revenus imposables dans les conditions prévues par l'article 238 septies B. La déclaration doit être faite par la personne chez laquelle les titres ou droits sont déposés ou inscrits en compte ou, dans les autres cas, par l'emprunteur.
\n
2. (Abrogé)
\n
3. Les personnes qui interviennent à un titre quelconque, dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer à l'administration la date, le montant et les conditions du prêt ainsi que les noms et adresses du prêteur et de l'emprunteur.
\n
Cette déclaration est faite dans des conditions et délais fixés par décret.
" } }, "LEGIARTI000006309179": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309179", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309179.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0242ACXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@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": "LEGIARTI000006322495", "@num": "76", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 76 (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": "LEGIARTI000006322666", "@num": "69", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 69 (M) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262050", "@num": "1", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 1 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "#text": "CGI 108 à 125, 157, 125 A, 238 septies B, 242 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "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": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (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": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@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": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (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": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648750", "@num": "L214-8", "#text": "Code monétaire et financier - art. L214-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Directive 2003-48 CE 2003-06-03 art. 6 (Conseil)", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement libératoire et le montant dudit prélèvement et le montant des revenus exonérés.
\n
Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés aux 1° et 2° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de la Communauté européenne :
\n
1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;
\n
2° Les produits visés au II bis de l'article 125 A ;
\n
3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.
\n
Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003/48/CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.
\n
Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 40 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.
\n
Pour l'application des dispositions du septième alinéa, l'organisme ou l'entité ou, à défaut de personnalité morale, son gérant ou représentant à l'égard des tiers, fournit aux personnes mentionnées au premier alinéa, dans des conditions prévues par décret, les informations nécessaires à l'appréciation de la situation de l'organisme ou entité au regard du pourcentage de 40 %. Cette situation est précisée dans les documents constitutifs ou le règlement de l'organisme ou entité ou, à défaut, dans leurs inventaires prévus à l'article L. 214-8 du code monétaire et financier. A défaut d'information, les personnes mentionnées au premier alinéa considèrent que le pourcentage de 40 % est dépassé.
\n
Pour l'établissement de la déclaration mentionnée au premier alinéa, les personnes qui en assurent le paiement individualisent les revenus distribués par les sociétés mentionnées au 2° du 3 de l'article 158 et par les organismes ou sociétés mentionnés au 4° du 3 de ce même article au regard de leur éligibilité à l'abattement de 40 % mentionné au 2° du 3 de l'article 158.
\n
La déclaration mentionnée au premier alinéa doit être faite dans des conditions et délais fixés par décret. Une copie de cette déclaration doit être adressée aux bénéficiaires ds revenus concernés.
\n
Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique par le déclarant qui a souscrit au moins cent déclarations au cours de l'année précédente.
\n
1 bis. Les dispositions du 1 sont applicables aux revenus imposables dans les conditions prévues par l'article 238 septies B. La déclaration doit être faite par la personne chez laquelle les titres ou droits sont déposés ou inscrits en compte ou, dans les autres cas, par l'emprunteur.
\n
2. (Abrogé)
\n
3. Les personnes qui interviennent à un titre quelconque, dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer à l'administration la date, le montant et les conditions du prêt ainsi que les noms et adresses du prêteur et de l'emprunteur.
\n
Cette déclaration est faite dans des conditions et délais fixés par décret.
" } }, "LEGIARTI000020549093": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020549093", "URL": "article/LEGI/ARTI/00/00/20/54/90/LEGIARTI000020549093.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 146-V-2 et VII de la loi n° 2008-776 du 4 août 2008.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "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": "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": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (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": "LEGIARTI000006304072", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@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": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (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": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648750", "@num": "L214-8", "#text": "Code monétaire et financier - art. L214-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement libératoire et le montant dudit prélèvement et le montant des revenus exonérés.

Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés au 1° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de la Communauté européenne :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;

2° (Sans objet) ;

3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.

Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003 / 48 / CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.

Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 40 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.

Pour l'application des dispositions du septième alinéa, l'organisme ou l'entité ou, à défaut de personnalité morale, son gérant ou représentant à l'égard des tiers, fournit aux personnes mentionnées au premier alinéa, dans des conditions prévues par décret, les informations nécessaires à l'appréciation de la situation de l'organisme ou entité au regard du pourcentage de 40 %. Cette situation est précisée dans les documents constitutifs ou le règlement de l'organisme ou entité ou, à défaut, dans leurs inventaires prévus à l'article L. 214-8 du code monétaire et financier.A défaut d'information, les personnes mentionnées au premier alinéa considèrent que le pourcentage de 40 % est dépassé.

Pour l'établissement de la déclaration mentionnée au premier alinéa, les personnes qui en assurent le paiement individualisent les revenus distribués par les sociétés mentionnées au 2° du 3 de l'article 158 et par les organismes ou sociétés mentionnés au 4° du 3 de ce même article au regard de leur éligibilité à l'abattement de 40 % mentionné au 2° du 3 de l'article 158.

La déclaration mentionnée au premier alinéa doit être faite dans des conditions et délais fixés par décret. Une copie de cette déclaration doit être adressée aux bénéficiaires ds revenus concernés.

Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique par le déclarant qui a souscrit au moins cent déclarations au cours de l'année précédente.

1 bis. Les dispositions du 1 sont applicables aux revenus imposables dans les conditions prévues par l'article 238 septies B. La déclaration doit être faite par la personne chez laquelle les titres ou droits sont déposés ou inscrits en compte ou, dans les autres cas, par l'emprunteur.

2. (Abrogé)

3. Les personnes qui interviennent à un titre quelconque, dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer à l'administration la date, le montant et les conditions du prêt ainsi que les noms et adresses du prêteur et de l'emprunteur.

Cette déclaration est faite dans des conditions et délais fixés par décret.

" } }, "LEGIARTI000021658064": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021658064", "URL": "article/LEGI/ARTI/00/00/21/65/80/LEGIARTI000021658064.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 art 27 III : les présentes dispositions s'appliquent aux déclarations déposées à compter du 1er janvier 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000021579944", "@num": "27", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "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": "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": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (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": "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": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@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": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (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": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648750", "@num": "L214-8", "#text": "Code monétaire et financier - art. L214-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés au 1° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de la Communauté européenne :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;

2° (Sans objet) ;

3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.

Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique par le déclarant qui a souscrit au moins cent déclarations au cours de l'année précédente ou qui a souscrit, au titre de cette même année, une ou plusieurs déclarations pour un montant global de revenus, tels que définis au premier alinéa du présent 1, égal ou supérieur à 15 000 euros.

2. (Abrogé)

Cette déclaration est faite dans des conditions et délais fixés par décret.

" } }, "LEGIARTI000023374012": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-08-03", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023374012", "URL": "article/LEGI/ARTI/00/00/23/37/40/LEGIARTI000023374012.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 art 27 III : les présentes dispositions s'appliquent aux déclarations déposées à compter du 1er janvier 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000023363997", "@num": "71", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 71 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "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": "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": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (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": "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": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@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": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (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": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648750", "@num": "L214-8", "#text": "Code monétaire et financier - art. L214-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés au 1° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de la Communauté européenne :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;

2° (Sans objet) ;

3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.

Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003/48/CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.

Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 25 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.

Pour l'application des dispositions du septième alinéa, l'organisme ou l'entité ou, à défaut de personnalité morale, son gérant ou représentant à l'égard des tiers, fournit aux personnes mentionnées au premier alinéa, dans des conditions prévues par décret, les informations nécessaires à l'appréciation de la situation de l'organisme ou entité au regard du pourcentage de 25 %. Cette situation est précisée dans les documents constitutifs ou le règlement de l'organisme ou entité ou, à défaut, dans leurs inventaires prévus à l'article L. 214-8 du code monétaire et financier.A défaut d'information, les personnes mentionnées au premier alinéa considèrent que le pourcentage de 25 % est dépassé.

2. (Abrogé)

Cette déclaration est faite dans des conditions et délais fixés par décret.

" } }, "LEGIARTI000024445355": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-08-03" } }, "META_COMMUN": { "ID": "LEGIARTI000024445355", "URL": "article/LEGI/ARTI/00/00/24/44/53/LEGIARTI000024445355.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000024419817", "@num": "27", "#text": "Ordonnance n°2011-915\n du 1er août 2011 - art. 27", "@sens": "cible", "@cidtexte": "JORFTEXT000024419055", "@nortexte": "EFIT1113500R", "@numtexte": "2011-915", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-08-01" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "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": "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": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (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": "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": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@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": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (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": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649043", "@num": "L214-17", "#text": "Code monétaire et financier - art. L214-17", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés au 1° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de la Communauté européenne :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;

2° (Sans objet) ;

3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.

Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003/48/ CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.

Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 25 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.

Pour l'application des dispositions du septième alinéa, l'organisme ou l'entité ou, à défaut de personnalité morale, son gérant ou représentant à l'égard des tiers, fournit aux personnes mentionnées au premier alinéa, dans des conditions prévues par décret, les informations nécessaires à l'appréciation de la situation de l'organisme ou entité au regard du pourcentage de 25 %. Cette situation est précisée dans les documents constitutifs ou le règlement de l'organisme ou entité ou, à défaut, dans leurs inventaires prévus à l'article L. 214-17 du code monétaire et financier. A défaut d'information, les personnes mentionnées au premier alinéa considèrent que le pourcentage de 25 % est dépassé.

2. (Abrogé)

Cette déclaration est faite dans des conditions et délais fixés par décret.

" } }, "LEGIARTI000026946655": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026946655", "URL": "article/LEGI/ARTI/00/00/26/94/66/LEGIARTI000026946655.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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

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art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026856853", "@nortexte": "EFIX1234869L", "@numtexte": "2012-1509", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "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": "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": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (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": "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": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@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": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (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": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649043", "@num": "L214-17", "#text": "Code monétaire et financier - art. L214-17", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement et le montant dudit prélèvement et le montant des revenus exonérés.

Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés au 1° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de la Communauté européenne :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;

2° (Sans objet) ;

3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.

Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003/48/ CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.

Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 25 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.

Pour l'application des dispositions du septième alinéa, l'organisme ou l'entité ou, à défaut de personnalité morale, son gérant ou représentant à l'égard des tiers, fournit aux personnes mentionnées au premier alinéa, dans des conditions prévues par décret, les informations nécessaires à l'appréciation de la situation de l'organisme ou entité au regard du pourcentage de 25 %. Cette situation est précisée dans les documents constitutifs ou le règlement de l'organisme ou entité ou, à défaut, dans leurs inventaires prévus à l'article L. 214-17 du code monétaire et financier. A défaut d'information, les personnes mentionnées au premier alinéa considèrent que le pourcentage de 25 % est dépassé.

2. (Abrogé)

Cette déclaration est faite dans des conditions et délais fixés par décret.

" } }, "LEGIARTI000030752239": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030752239", "URL": "article/LEGI/ARTI/00/00/30/75/22/LEGIARTI000030752239.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au V de l'article 10 de l'ordonnance n° 2015-681 du 18 juin 2015, les dispositions de l'article 242 ter, dans leur rédaction issue de la présente ordonnance, s'appliquent aux distributions mises en paiement à compter du 1er janvier 2015.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000030748287", "@num": "8", "#text": "ORDONNANCE n°2015-681 du 18 juin 2015 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000030746772", "@nortexte": "FCPE1422135R", "@numtexte": "2015-681", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-06-18" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "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": "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": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (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": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@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": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@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": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (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": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649043", "@num": "L214-17", "#text": "Code monétaire et financier - art. L214-17", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement et le montant dudit prélèvement et le montant des revenus exonérés.

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Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés au 1° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de l'Union européenne :

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1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;

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2° (Sans objet) ;

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3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat ;

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4° Les produits de participation distribués par une société membre d'un groupe fiscal au sens de l'article 223 A ou de l'article 223 A bis à une société membre de ce même groupe.

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Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003/48/ CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.

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Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 25 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.

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Pour l'application des dispositions du huitième alinéa, l'organisme ou l'entité ou, à défaut de personnalité morale, son gérant ou représentant à l'égard des tiers, fournit aux personnes mentionnées au premier alinéa, dans des conditions prévues par décret, les informations nécessaires à l'appréciation de la situation de l'organisme ou entité au regard du pourcentage de 25 %. Cette situation est précisée dans les documents constitutifs ou le règlement de l'organisme ou entité ou, à défaut, dans leurs inventaires prévus à l'article L. 214-17 du code monétaire et financier. A défaut d'information, les personnes mentionnées au premier alinéa considèrent que le pourcentage de 25 % est dépassé.

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2. (Abrogé)

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Cette déclaration est faite dans des conditions et délais fixés par décret.

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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - 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art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (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": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@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": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@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": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (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": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement et le montant dudit prélèvement et le montant des revenus exonérés.

Cette déclaration ne concerne pas :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;

2° (Sans objet) ;

3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat ;

4° Les produits de participation distribués par une société membre d'un groupe fiscal au sens de l'article 223 A ou de l'article 223 A bis à une société membre de ce même groupe.

Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique.

2. (Abrogé)

Cette déclaration est faite dans des conditions et délais fixés par décret.

" } }, "LEGIARTI000033852524": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033852524", "URL": "article/LEGI/ARTI/00/00/33/85/25/LEGIARTI000033852524.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à la loi n° 2016-1918 du 29 décembre 2016, l'article 15 III A : les 1°, 2° et 3° du I s'appliquent aux déclarations afférentes aux revenus perçus à compter de l'année 2017.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000033782227", "@num": "15", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 15 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "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": "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": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (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": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@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": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@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": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (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": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649043", "@num": "L214-17", "#text": "Code monétaire et financier - art. L214-17", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement et le montant dudit prélèvement et le montant des revenus exonérés.

Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés au 1° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de l'Union européenne :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;

2° (Sans objet) ;

3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat ;

4° Les produits de participation distribués par une société membre d'un groupe fiscal au sens de l'article 223 A ou de l'article 223 A bis à une société membre de ce même groupe.

Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003/48/ CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.

Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 25 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.

Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique.

2. (Abrogé)

Cette déclaration est faite dans des conditions et délais fixés par décret.

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art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000036377422", "@num": "28", "#text": "LOI n°2017-1837 du 30 décembre 2017 - 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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "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": "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": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (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": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@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": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@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": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (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": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649043", "@num": "L214-17", "#text": "Code monétaire et financier - art. L214-17", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement et le montant dudit prélèvement et le montant des revenus exonérés.

Cette déclaration ne concerne pas :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;

2° (Sans objet) ;

3° (Abrogé) ;

4° Les produits de participation distribués par une société membre d'un groupe fiscal au sens de l'article 223 A ou de l'article 223 A bis à une société membre de ce même groupe.

Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique.

2. (Abrogé)

Cette déclaration est faite dans des conditions et délais fixés par décret.

" } }, "LEGIARTI000038507575": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L224-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038507575", "URL": "article/LEGI/ARTI/00/00/38/50/75/LEGIARTI000038507575.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l’article 71 de la loi n° 2019-486 du 22 mai 2019, ces dispositions entrent en vigueur à une date fixée par décret, et au plus tard le 1er janvier 2020.

Aux termes du I de l'article 9 du décret n° 2019-807 du 30 juillet 2019, les dispositions des I et II de l'article 71 de la loi n° 2019-486 du 22 mai 2019 entrent en vigueur le 1er octobre 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038611087", "@num": "114", "#text": "Loi n° 2003-775 du 21 août 2003 - art. 114 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000038497822", "@num": "71", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 71 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038497822", "@num": "71", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 71 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038908449", "@num": "4", "#text": "Arrêté du 7 août 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000038906774", "@nortexte": "ECOT1917532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-07" }, { "@id": "LEGITEXT000042852531", "#text": "Décret n°2020-1704 du 24 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042742058", "@nortexte": "ECOE2023776D", "@numtexte": "2020-1704", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-24" }, { "@id": "LEGIARTI000042852539", "@num": "1", "#text": "Décret n°2020-1704 du 24 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042742058", "@nortexte": "ECOE2023776D", "@numtexte": "2020-1704", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-24" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000047871712", "@num": "A160-2", "#text": "Code des assurances - art. A160-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048252243", "@num": "L132-22", "#text": "Code des assurances - art. L132-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288640", "@num": "L132-23", "#text": "Code des assurances - art. L132-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288635", "@num": "L142-1", "#text": "Code des assurances - art. L142-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288622", "@num": "L142-3", "#text": "Code des assurances - art. 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L224-7-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047283169", "@num": "L225-3", "#text": "Code monétaire et financier - art. L225-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047283171", "@num": "L225-4", "#text": "Code monétaire et financier - art. L225-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047846974", "@num": "R224-6-1", "#text": "Code monétaire et financier - art. R224-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023024749", "@num": "L161-17-2", "#text": "Code de la sécurité sociale. - art. L161-17-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034382862", "@num": "L381-1", "#text": "Code des assurances - art. L381-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038507563", "@fin": "2999-01-01", "#text": "Sous-section 1 : Définition", "@debut": "2019-10-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000038507561", "@fin": "2019-07-26", "#text": "Section unique : Dispositions communes", "@debut": "2020-01-01" }, { "@id": "LEGISCTA000038836194", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes", "@debut": "2019-10-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000038507559", "@fin": "2999-01-01", "#text": "Chapitre IV : Plans d'épargne retraite", "@debut": "2019-10-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139941", "@fin": "2999-01-01", "#text": "Titre II : Les produits d'épargne", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038507575", "@fin": "2999-01-01", "@num": "L224-1", "@etat": "VIGUEUR", "@debut": "2019-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes physiques peuvent verser des sommes dans un plan d'épargne retraite. Le plan a pour objet l'acquisition et la jouissance de droits viagers personnels ou le versement d'un capital, payables au titulaire à compter, au plus tôt, de la date de liquidation de sa pension dans un régime obligatoire d'assurance vieillesse ou de l'âge mentionné à l'article L. 161-17-2 du code de la sécurité sociale.
\n
Le plan donne lieu à ouverture d'un compte-titres ou, pour les plans ouverts auprès d'une entreprise d'assurance, d'une mutuelle ou union, d'une institution de prévoyance ou union, à l'adhésion à un contrat d'assurance de groupe dont l'exécution est liée à la cessation d'activité professionnelle ou, pour les plans ouverts auprès d'un organisme de retraite professionnelle supplémentaire, à l'adhésion à un contrat ayant pour objet la couverture d'engagements de retraite supplémentaire mentionnés à l'article L. 381-1 du code des assurances.
\n
Le plan prévoit la possibilité pour le titulaire d'acquérir une rente viagère à l'échéance prévue au premier alinéa du présent article, ainsi qu'une option de réversion de cette rente au profit d'un bénéficiaire en cas de décès du titulaire.

" } }, "LEGIARTI000038687167": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-06-03", "DATE_DEBUT": "2019-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000038687167", "URL": "article/LEGI/ARTI/00/00/38/68/71/LEGIARTI000038687167.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l’article 117-I et III de la loi n° 2018-1317 du 28 décembre 2018.

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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000044988836", "@num": "28", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 28 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038617837", "@num": "1", "#text": "Décret n°2019-559 du 6 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038559363", "@nortexte": "ECOE1907435D", "@numtexte": "2019-559", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "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": "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": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (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": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@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": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@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": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (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": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649043", "@num": "L214-17", "#text": "Code monétaire et financier - art. L214-17", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement et le montant dudit prélèvement et le montant des revenus exonérés.

Cette déclaration ne concerne pas :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter et 9° quater de l'article 157 ;

2° (Sans objet) ;

3° (Abrogé) ;

4° Les produits de participation distribués par une société membre d'un groupe fiscal au sens de l'article 223 A ou de l'article 223 A bis à une société membre de ce même groupe.

Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique.

2. (Abrogé)

Cette déclaration est faite dans des conditions et délais fixés par décret.

" } }, "LEGIARTI000043894661": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 ZZ quinquies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-08-04" } }, "META_COMMUN": { "ID": "LEGIARTI000043894661", "URL": "article/LEGI/ARTI/00/00/43/89/46/LEGIARTI000043894661.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309172", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038507463", "@num": "L224-1", "#text": "Code monétaire et financier - art. L224-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179312", "@fin": "2999-01-01", "#text": "II sexies : Epargne retraite", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162162", "@fin": "2999-01-01", "#text": "Section II : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006298023", "@fin": "2011-06-12", "@num": "41 ZZ quinquies", "@etat": "PERIME", "@debut": "2007-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043894661", "@fin": "2999-01-01", "@num": "41 ZZ quinquies", "@etat": "VIGUEUR", "@debut": "2021-08-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les organismes gestionnaires des plans d'épargne retraite mentionnés à l'article L. 224-1 du code monétaire et financier déclarent à l'administration fiscale le montant des versements effectués sur ces plans par chacun de leurs souscripteurs au cours de l'année civile précédente ou au cours du dernier exercice clos et qui sont susceptibles d'être déduits dans les conditions mentionnées au d du 1 du I de l'article 163 quatervicies, au troisième alinéa du I de l'article 154 bis ou au deuxième alinéa du I de l'article 154 bis-0 A du code général des impôts.
\n
\n Ces renseignements parviennent à l'administration fiscale avant le 16 février de chaque année pour les versements réalisés l'année précédente. Ils figurent sur la déclaration prévue au 1 de l'article 242 ter du code général des impôts.

" } }, "LEGIARTI000043894666": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 ZZ quater", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-08-04" } }, "META_COMMUN": { "ID": "LEGIARTI000043894666", "URL": "article/LEGI/ARTI/00/00/43/89/46/LEGIARTI000043894666.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889388", "#text": "Décret n°2005-330 du 6 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000889388", "@nortexte": "BUDF0500007D", "@numtexte": "2005-330", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000006303062", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309172", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038507463", "@num": "L224-1", "#text": "Code monétaire et financier - art. L224-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179312", "@fin": "2999-01-01", "#text": "II sexies : Epargne retraite", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162162", "@fin": "2999-01-01", "#text": "Section II : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298020", "@fin": "2005-04-09", "@num": "41 ZZ quater", "@etat": "MODIFIE", "@debut": "2005-01-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298021", "@fin": "2019-10-01", "@num": "41 ZZ quater", "@etat": "MODIFIE", "@debut": "2005-04-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038895131", "@fin": "2020-07-25", "@num": "41 ZZ quater", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042161104", "@fin": "2021-08-04", "@num": "41 ZZ quater", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043894666", "@fin": "2999-01-01", "@num": "41 ZZ quater", "@etat": "VIGUEUR", "@debut": "2021-08-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les organismes gestionnaires des plans, contrats ou régimes mentionnés au 1 du I de l'article 163 quatervicies du code général des impôts délivrent aux cotisants, avant le 1er mars de chaque année, une attestation indiquant le montant des cotisations ou primes versées au cours de l'année civile écoulée ouvrant droit à déduction du revenu global. Pour les régimes de retraite complémentaire mentionnés au c du 1 du I de l'article 163 quatervicies précité, cette attestation fait apparaître distinctement, le cas échéant, le montant des cotisations ou primes correspondant aux rachats mentionnés au c du 2 du I du même article.

Un double de l'attestation mentionnée au premier alinéa est produit dans le même délai à l'administration fiscale.

" } }, "LEGIARTI000043894679": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 DN ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-08-04" } }, "META_COMMUN": { "ID": "LEGIARTI000043894679", "URL": "article/LEGI/ARTI/00/00/43/89/46/LEGIARTI000043894679.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000006307451", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302855", "@num": "154 bis-0 A", "#text": "Code général des impôts, CGI. - art. 154 bis-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022899372", "@fin": "2999-01-01", "#text": "0I bis-0 : Contrats d'assurance groupe des professions indépendantes au titre de la retraite, de la prévoyance et de la perte d'emploi subie", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162162", "@fin": "2999-01-01", "#text": "Section II : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297951", "@fin": "2019-10-01", "@num": "41 DN ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038895137", "@fin": "2021-08-04", "@num": "41 DN ter", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043894679", "@fin": "2999-01-01", "@num": "41 DN ter", "@etat": "VIGUEUR", "@debut": "2021-08-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les organismes auprès desquels sont versées au titre du risque vieillesse des cotisations ou primes mentionnées au deuxième alinéa du I de l'article 154 bis du code général des impôts ou au I de l'article 154 bis-0 A du même code délivrent aux cotisants, avant le 1er mars de chaque année, une attestation mentionnant le montant des cotisations ou primes versées au cours de l'année civile précédente ou au cours du dernier exercice clos. Un double de cette attestation est produit dans le même délai à l'administration fiscale.

\n
\n

" } }, "LEGIARTI000047622843": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-06-03" } }, "META_COMMUN": { "ID": "LEGIARTI000047622843", "URL": "article/LEGI/ARTI/00/00/47/62/28/LEGIARTI000047622843.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l’article 117-I et III de la loi n° 2018-1317 du 28 décembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000051216342", "@num": "28", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000047619522", "@num": "1", "#text": "Décret n°2023-422 du 31 mai 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047618675", "@nortexte": "ECOE2306445D", "@numtexte": "2023-422", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-31" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "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": "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": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (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": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@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": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@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": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (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": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649043", "@num": "L214-17", "#text": "Code monétaire et financier - 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1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement et le montant dudit prélèvement et le montant des revenus exonérés.

Cette déclaration ne concerne pas :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis et 9° quater de l'article 157 ;

2° (Sans objet) ;

3° (Abrogé) ;

4° Les produits de participation distribués par une société membre d'un groupe fiscal au sens de l'article 223 A ou de l'article 223 A bis à une société membre de ce même groupe.

Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique.

2. (Abrogé)

Cette déclaration est faite dans des conditions et délais fixés par décret.

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Article 1 ENTIEREMENT_MODIF (Décret n° 2021-1023 du 30 juillet 2021 relatif aux modalités d'application de la réforme de l'épargne retraite)