{ "article": { "LEGIARTI000046174776": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-08-13" } }, "META_COMMUN": { "ID": "LEGIARTI000046174776", "URL": "article/LEGI/ARTI/00/00/46/17/47/LEGIARTI000046174776.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006303121", "@num": "196", "#text": "Code général des impôts, CGI. - art. 196", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308292", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307023", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176877", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796962", "@num": "L232-2", "#text": "Code de l'action sociale et des familles - art. L232-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000046174047", "@nor": "ECOS2218213D", "@num": "2022-1144", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-1144 du 10 août 2022 portant application des articles L. 133-8-7 et L. 133-8-10 du code de la sécurité sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046174047", "@c_titre_court": "Décret n°2022-1144 du 10 août 2022" }, { "@fin": "2999-01-01", "#text": "Décret n° 2022-1144 du 10 août 2022 portant application des articles L. 133-8-7 et L. 133-8-10 du code de la sécurité sociale", "@debut": "2022-08-13", "@id_txt": "LEGITEXT000046174766", "@c_titre_court": "Décret n°2022-1144 du 10 août 2022" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2022-08-12", "@date_signature": "2022-08-10", "@num_parution_jo": "0186" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046174776", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2022-08-13", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046174055", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. à III. - A modifié les dispositions suivantes :

- Code de la sécurité sociale.\n
\n Art. D133-13-11-1\n
\n

\n
\n

IV. - Les dispositions introduites par le présent article peuvent être modifiées par décret.

" } }, "LEGIARTI000006303121": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303121", "URL": "article/LEGI/ARTI/00/00/06/30/31/LEGIARTI000006303121.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025041410", "@num": "4", "#text": "Arrêté du 29 juillet 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000294318", "@nortexte": "EQUC8700526A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006711763", "@num": "3", "#text": "Décret n°92-105 du 30 janvier 1992 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000527903", "@nortexte": "ACVC9200005D", "@numtexte": "92-105", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-30" }, { "@id": "LEGIARTI000006712174", "@num": "4", "#text": "Décret n°92-566 du 25 juin 1992 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541093", "@nortexte": "SANH9201026D", "@numtexte": "92-566", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-25" }, { "@id": "LEGIARTI000006321601", "@num": "30", "#text": "Loi n° 2002-1576 du 30 décembre 2002 - art. 30 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000049741692", "@num": "33 bis", "#text": "Décret n°2004-1056 du 5 octobre 2004 - art. 33 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440905", "@nortexte": "ECOB0460009D", "@numtexte": "2004-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-05" }, { "@id": "LEGIARTI000021065446", "@num": "1", "#text": "Décret n°2009-1141\n du 22 septembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021064917", "@nortexte": "DEVU0917021D", "@numtexte": "2009-1141", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-09-22" }, { "@id": "LEGIARTI000045395893", "@num": "2", "#text": "Arrêté du 22 janvier 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027004055", "@nortexte": "BUDE1223843A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-01-22" }, { "@id": "LEGIARTI000042168415", "#text": "Arrêté du 31 janvier 2018 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000036619470", "@nortexte": "CPAE1802846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-31" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740912", "@num": "15", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000021066736", "@num": "R442-3-2", "#text": "Code de la construction et de l'habitation. - art. R442-3-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021311659", "@num": "D712-20", "#text": "Code de la sécurité sociale. - art. D712-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033820014", "@num": "R621-3", "#text": "Code des pensions militaires d'invalidité et de... - art. R621-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045534993", "@num": "Annexe B", "#text": "Code général des collectivités territoriales - art. Annexe B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981460", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860994", "@num": "195", "#text": "Code général des impôts, CGI. - art. 195 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220369", "@num": "196 A bis", "#text": "Code général des impôts, CGI. - art. 196 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910306", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213149", "@num": "200 quater A", "#text": "Code général des impôts, CGI. - art. 200 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213097", "@num": "200 quaterdecies", "#text": "Code général des impôts, CGI. - art. 200 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622957", "@num": "204 H", "#text": "Code général des impôts, CGI. - art. 204 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467581", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046197457", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805204", "@num": "796 bis", "#text": "Code général des impôts, CGI. - art. 796 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766417", "@num": "2 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668639", "@num": "2 terdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043164894", "@num": "344 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046724096", "@num": "46 AG terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642754", "@num": "2 terdecies C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642731", "@num": "2 terdecies D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642714", "@num": "2 terdecies F", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642679", "@num": "2 terdecies H", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642508", "@num": "46 AG duodecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AG duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 2003-03-19 5B-9-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048199697", "@fin": "1950-10-10", "@num": "196", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049326583", "@fin": "1953-02-08", "@num": "196", "@etat": "MODIFIE", "@debut": "1950-10-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049445463", "@fin": "1954-04-11", "@num": "196", "@etat": "MODIFIE", "@debut": "1953-02-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477537", "@fin": "1979-07-01", "@num": "196", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303121", "@fin": "2002-12-31", "@num": "196", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006303122", "@fin": "2999-01-01", "@num": "196", "@etat": "VIGUEUR", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont considérés comme étant à la charge du contribuable, à la condition de n'avoir pas de revenus distincts de ceux qui servent de base à l'imposition de ce dernier :
\n
1° Ses enfants âgés de moins de 18 ans ou infirmes ;
\n
2° Sous les mêmes conditions, les enfants qu'il a recueillis à son propre foyer.
" } }, "LEGIARTI000006303122": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303122", "URL": "article/LEGI/ARTI/00/00/06/30/31/LEGIARTI000006303122.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196AAXXXXXAB" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent pour l'imposition des revenus des années 2003 et suivantes.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025041410", "@num": "4", "#text": "Arrêté du 29 juillet 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000294318", "@nortexte": "EQUC8700526A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006711763", "@num": "3", "#text": "Décret n°92-105 du 30 janvier 1992 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000527903", "@nortexte": "ACVC9200005D", "@numtexte": "92-105", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-30" }, { "@id": "LEGIARTI000006712174", "@num": "4", "#text": "Décret n°92-566 du 25 juin 1992 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541093", "@nortexte": "SANH9201026D", "@numtexte": "92-566", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-25" }, { "@id": "LEGIARTI000006321601", "@num": "30", "#text": "Loi - art. 30 (V) JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000781906", "#text": "Loi 2002-1576 2002-12-30 art. 30 VIII", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000049741692", "@num": "33 bis", "#text": "Décret n°2004-1056 du 5 octobre 2004 - art. 33 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440905", "@nortexte": "ECOB0460009D", "@numtexte": "2004-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-05" }, { "@id": "LEGIARTI000021065446", "@num": "1", "#text": "Décret n°2009-1141\n du 22 septembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021064917", "@nortexte": "DEVU0917021D", "@numtexte": "2009-1141", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-09-22" }, { "@id": "LEGIARTI000045395893", "@num": "2", "#text": "Arrêté du 22 janvier 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027004055", "@nortexte": "BUDE1223843A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-01-22" }, { "@id": "LEGIARTI000042168415", "#text": "Arrêté du 31 janvier 2018 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000036619470", "@nortexte": "CPAE1802846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-31" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740912", "@num": "15", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000021066736", "@num": "R442-3-2", "#text": "Code de la construction et de l'habitation. - art. R442-3-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021311659", "@num": "D712-20", "#text": "Code de la sécurité sociale. - art. D712-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033820014", "@num": "R621-3", "#text": "Code des pensions militaires d'invalidité et de... - art. R621-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045534993", "@num": "Annexe B", "#text": "Code général des collectivités territoriales - art. Annexe B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981460", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860994", "@num": "195", "#text": "Code général des impôts, CGI. - art. 195 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220369", "@num": "196 A bis", "#text": "Code général des impôts, CGI. - art. 196 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910306", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213149", "@num": "200 quater A", "#text": "Code général des impôts, CGI. - art. 200 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213097", "@num": "200 quaterdecies", "#text": "Code général des impôts, CGI. - art. 200 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622957", "@num": "204 H", "#text": "Code général des impôts, CGI. - art. 204 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467581", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046197457", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805204", "@num": "796 bis", "#text": "Code général des impôts, CGI. - art. 796 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766417", "@num": "2 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668639", "@num": "2 terdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043164894", "@num": "344 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046724096", "@num": "46 AG terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642754", "@num": "2 terdecies C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642731", "@num": "2 terdecies D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642714", "@num": "2 terdecies F", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642679", "@num": "2 terdecies H", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642508", "@num": "46 AG duodecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AG duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2003-03-19 5B-9-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048199697", "@fin": "1950-10-10", "@num": "196", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049326583", "@fin": "1953-02-08", "@num": "196", "@etat": "MODIFIE", "@debut": "1950-10-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049445463", "@fin": "1954-04-11", "@num": "196", "@etat": "MODIFIE", "@debut": "1953-02-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477537", "@fin": "1979-07-01", "@num": "196", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303121", "@fin": "2002-12-31", "@num": "196", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006303122", "@fin": "2999-01-01", "@num": "196", "@etat": "VIGUEUR", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont considérés comme étant à la charge du contribuable, que celle-ci soit exclusive, principale ou réputée également partagée entre les parents, à la condition de n'avoir pas de revenus distincts de ceux qui servent de base à l'imposition de ce dernier :
\n
1° Ses enfants âgés de moins de 18 ans ou infirmes ;
\n
2° Sous les mêmes conditions, les enfants qu'il a recueillis à son propre foyer (1).
" } }, "LEGIARTI000006307023": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307023", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307023.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0006AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 196", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 196 B", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000044944809", "@num": "1", "#text": "Décret n°2021-1935 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044793060", "@nortexte": "SSAS2134688D", "@numtexte": "2021-1935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045300596", "#text": "Accord collectif - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045300369", "@nortexte": "TFPF2207041O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000047840940", "@num": "5", "#text": "Décret n°2023-605 du 15 juillet 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047837708", "@nortexte": "ARMH2311227D", "@numtexte": "2023-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000050040355", "#text": "Accord collectif du 25 juin 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050038214", "@nortexte": "JUSB2419597O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000050125276", "@num": "3", "#text": "Accord collectif du 25 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050125018", "@nortexte": "JUST2420913O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000018663273", "@num": "46 AZA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051178405", "@num": "L124-1-1", "#text": "Code de l'énergie - art. L124-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748981", "@num": "R337-1", "#text": "Code de l'énergie - art. R337-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748985", "@num": "R337-3", "#text": "Code de l'énergie - art. R337-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748993", "@num": "R337-7", "#text": "Code de l'énergie - art. R337-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514454", "@num": "R445-9", "#text": "Code de l'énergie - art. R445-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212977", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. L286 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162770", "@fin": "1988-12-31", "#text": "DISPOSITIONS GENERALES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048098151", "@fin": "1979-07-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307023", "@fin": "1982-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307024", "@fin": "1983-10-09", "@num": "6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307025", "@fin": "2000-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307026", "@fin": "2000-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307027", "@fin": "2002-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307028", "@fin": "2002-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307029", "@fin": "2003-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307030", "@fin": "2005-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307031", "@fin": "2011-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380658", "@fin": "2012-05-07", "@num": "6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842602", "@fin": "2019-12-30", "@num": "6", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471369", "@fin": "2022-08-18", "@num": "6", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046197457", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 Chaque chef de famille est imposable à l'impôt sur le revenu, tant en raison de ses bénéfices et revenus personnels que de ceux de sa femme et des enfants considérés comme étant à sa charge au sens de l'article 196.
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2 Par dérogation aux dispositions du 1, le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsqu'ils tirent un revenu de leur propre travail ou d'une fortune indépendante de la sienne.
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2 bis Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration, entre :
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1° L'imposition de ses revenus dans les conditions de droit commun;
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2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le chef de famille désigné au 1 l'accepte et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne; le rattachement peut être demandé à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.
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Si la personne indiquée au premier alinéa est elle-même chef de famille, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un des parents des conjoints. Ces dispositions sont également applicables dans le cas où l'épouse du chef de famille remplit seule les conditions prévues au premier alinéa.
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3 La femme mariée fait l'objet d'une imposition distincte :
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a Lorsqu'elle est séparée de biens et ne vit pas avec son mari;
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b Lorsque, étant en instance de séparation de corps ou de divorce, elle a été autorisée à résider séparément de son mari;
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c Lorsque, ayant été abandonnée par son mari ou ayant abandonné elle-même le domicile conjugal, elle dispose de revenus distincts de ceux de son mari.
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La femme mariée est, en outre, personnellement imposable pour les revenus dont elle a disposé pendant l'année de son mariage jusqu'à la date de celui-ci.
" } }, "LEGIARTI000006307024": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-10-09", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307024", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307024.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0006AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273482", "@num": "12", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 12 (P) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 156 II 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 196", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 196 B", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000044944809", "@num": "1", "#text": "Décret n°2021-1935 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044793060", "@nortexte": "SSAS2134688D", "@numtexte": "2021-1935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045300596", "#text": "Accord collectif - art. 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1 Chaque chef de famille est imposable à l'impôt sur le revenu, tant en raison de ses bénéfices et revenus personnels que de ceux de sa femme et des enfants considérés comme étant à sa charge au sens de l'article 196.
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2 Par dérogation aux dispositions du 1, le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsqu'ils tirent un revenu de leur propre travail ou d'une fortune indépendante de la sienne.
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2 bis Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration et sous réserve des dispositions de l'article 156-II-2°, dernier alinéa, entre :
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1° L'imposition de ses revenus dans les conditions de droit commun;
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2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le chef de famille désigné au 1 l'accepte et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne; le rattachement peut être demandé à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.
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Si la personne indiquée au premier alinéa est elle-même chef de famille, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un des parents des conjoints. Ces dispositions sont également applicables dans le cas où l'épouse du chef de famille remplit seule les conditions prévues au premier alinéa.
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3 La femme mariée fait l'objet d'une imposition distincte :
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a Lorsqu'elle est séparée de biens et ne vit pas avec son mari;
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b Lorsque, étant en instance de séparation de corps ou de divorce, elle a été autorisée à résider séparément de son mari;
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c Lorsque, ayant été abandonnée par son mari ou ayant abandonné elle-même le domicile conjugal, elle dispose de revenus distincts de ceux de son mari.
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La femme mariée est, en outre, personnellement imposable pour les revenus dont elle a disposé pendant l'année de son mariage jusqu'à la date de celui-ci.
" } }, "LEGIARTI000006307025": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1983-10-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006307025", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307025.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0006AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "#text": "CGI 156 II 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 196", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 196 A bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 196 B", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. 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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050038214", "@nortexte": "JUSB2419597O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000050125276", "@num": "3", "#text": "Accord collectif du 25 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050125018", "@nortexte": "JUST2420913O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000018663273", "@num": "46 AZA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051178405", "@num": "L124-1-1", "#text": "Code de l'énergie - art. L124-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748981", "@num": "R337-1", "#text": "Code de l'énergie - art. R337-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748985", "@num": "R337-3", "#text": "Code de l'énergie - art. R337-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748993", "@num": "R337-7", "#text": "Code de l'énergie - art. R337-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514454", "@num": "R445-9", "#text": "Code de l'énergie - art. 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L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212977", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. L286 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048098151", "@fin": "1979-07-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307023", "@fin": "1982-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307024", "@fin": "1983-10-09", "@num": "6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307025", "@fin": "2000-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307026", "@fin": "2000-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307027", "@fin": "2002-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307028", "@fin": "2002-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307029", "@fin": "2003-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307030", "@fin": "2005-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307031", "@fin": "2011-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380658", "@fin": "2012-05-07", "@num": "6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842602", "@fin": "2019-12-30", "@num": "6", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471369", "@fin": "2022-08-18", "@num": "6", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046197457", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 Chaque contribuable est imposable à l'impôt sur le revenu, , tant en raison de ses bénéfices et revenus personnels que de ceux de ses enfants et des personnes considérés comme étant à sa charge au sens des articles 196 et 196 A bis.
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Sauf application des dispositions des 4 et 5, les personnes mariées sont soumises à une imposition commune pour les revenus perçus par chacune d'elles et ceux de leurs enfants et des personnes à charge mentionnés au premier alinéa ; cette imposition est établie au nom de l'époux, précédée de la mention \"Monsieur ou Madame\" (1).
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2 Le contribuable peut réclamer des impositions distinctes pour ses enfants lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.
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3 Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration et sous réserve des dispositions de l'article 156-II-2°, dernier alinéa, entre :
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1° L'imposition de ses revenus dans les conditions de droit commun;
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2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne ; le rattachement peut être demandé à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.
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Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.
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4 Les époux font l'objet d'impositions distinctes (1) :
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a Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;
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b Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;
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c Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.
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5 Chacun des époux est personnellement imposable pour les revenus dont il a disposé pendant l'année de son mariage jusqu'à la date de celui-ci (1).
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6 En cas de décès de l'un des conjoints, l'impôt afférent aux bénéfices et revenus non encore taxés est établi au nom des époux. Le conjoint survivant est personnellement imposable pour la période postérieure au décès (1).
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(1) Dispositions applicables à compter de l'imposition des revenus de 1983.
\n
" } }, "LEGIARTI000006307026": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307026", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307026.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0006AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 196, 196 A bis, 156 II 2°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000761717", "#text": "Loi 99-944 1999-11-15 art. 4 I, II JORF 16 novembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000761717", "#text": "Loi 99-944 1999-11-15 art. 4 III", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "LEGIARTI000006284612", "@num": "4", "#text": "Loi n°99-944 du 15 novembre 1999 - art. 4 (V) JORF 16 novembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. 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1 Chaque contribuable est imposable à l'impôt sur le revenu, tant en raison de ses bénéfices et revenus personnels que de ceux de ses enfants et des personnes considérés comme étant à sa charge au sens des articles 196 et 196 A bis.
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Sauf application des dispositions des 4 et 5, les personnes mariées sont soumises à une imposition commune pour les revenus perçus par chacune d'elles et ceux de leurs enfants et des personnes à charge mentionnés au premier alinéa ; cette imposition est établie au nom de l'époux, précédée de la mention \"Monsieur ou Madame\".
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Les partenaires liés par un pacte civil de solidarité défini à l'article 515-1 du code civil font l'objet, pour les revenus visés au premier alinéa, d'une imposition commune à compter de l'imposition des revenus de l'année du troisième anniversaire de l'enregistrement du pacte. L'imposition est établie à leurs deux noms, séparés par le mot : \"ou\".
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2 Le contribuable peut réclamer des impositions distinctes pour ses enfants lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.
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3 Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration et sous réserve des dispositions de l'article 156 II 2°, dernier alinéa, entre :
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1° L'imposition de ses revenus dans les conditions de droit commun;
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2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne ; le rattachement peut être demandé à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.
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Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.
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4 Les époux font l'objet d'impositions distinctes :
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a Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;
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b Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;
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c Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.
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5 Chacun des époux est personnellement imposable pour les revenus dont il a disposé pendant l'année de son mariage jusqu'à la date de celui-ci.
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6 En cas de décès de l'un des conjoints, l'impôt afférent aux bénéfices et revenus non encore taxés est établi au nom des époux. Le conjoint survivant est personnellement imposable pour la période postérieure au décès.
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7 Chacun des partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé l'année au cours de laquelle le pacte a pris fin dans les conditions prévues à l'article 515-7 du code civil.
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Lorsque les deux partenaires liés par un pacte civil de solidarité et soumis à imposition commune contractent mariage, les dispositions du 5 ne s'appliquent pas.
\n
En cas de décès de l'un des partenaires liés par un pacte civil de solidarité et soumis à imposition commune, le survivant est personnellement imposable pour la période postérieure au décès.
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(VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000044944809", "@num": "1", "#text": "Décret n°2021-1935 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044793060", "@nortexte": "SSAS2134688D", "@numtexte": "2021-1935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045300596", "#text": "Accord collectif - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045300369", "@nortexte": "TFPF2207041O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000047840940", "@num": "5", "#text": "Décret n°2023-605 du 15 juillet 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047837708", "@nortexte": "ARMH2311227D", "@numtexte": "2023-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000050040355", "#text": "Accord collectif du 25 juin 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050038214", "@nortexte": "JUSB2419597O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000050125276", "@num": "3", "#text": "Accord collectif du 25 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050125018", "@nortexte": "JUST2420913O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000018663273", "@num": "46 AZA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051178405", "@num": "L124-1-1", "#text": "Code de l'énergie - art. L124-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748981", "@num": "R337-1", "#text": "Code de l'énergie - art. R337-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748985", "@num": "R337-3", "#text": "Code de l'énergie - art. R337-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748993", "@num": "R337-7", "#text": "Code de l'énergie - art. R337-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514454", "@num": "R445-9", "#text": "Code de l'énergie - art. R445-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212977", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428462", "@num": "515-1", "#text": "Code civil - art. 515-1 (AbD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428554", "@num": "515-7", "#text": "Code civil - art. 515-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-01-12 5B-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-06-26 5B-14-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000220595", "#text": "Loi 2000-1352 2000-12-30 art. 74 II Finances pour 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. L286 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048098151", "@fin": "1979-07-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307023", "@fin": "1982-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307024", "@fin": "1983-10-09", "@num": "6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307025", "@fin": "2000-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307026", "@fin": "2000-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307027", "@fin": "2002-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307028", "@fin": "2002-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307029", "@fin": "2003-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307030", "@fin": "2005-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307031", "@fin": "2011-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380658", "@fin": "2012-05-07", "@num": "6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842602", "@fin": "2019-12-30", "@num": "6", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471369", "@fin": "2022-08-18", "@num": "6", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046197457", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Chaque contribuable est imposable à l'impôt sur le revenu, tant en raison de ses bénéfices et revenus personnels que de ceux de ses enfants et des personnes considérés comme étant à sa charge au sens des articles 196 et 196 A bis.
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Sauf application des dispositions des 4 et 5, les personnes mariées sont soumises à une imposition commune pour les revenus perçus par chacune d'elles et ceux de leurs enfants et des personnes à charge mentionnés au premier alinéa ; cette imposition est établie au nom de l'époux, précédée de la mention \"Monsieur ou Madame\".
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Les partenaires liés par un pacte civil de solidarité défini à l'article 515-1 du code civil font l'objet, pour les revenus visés au premier alinéa, d'une imposition commune à compter de l'imposition des revenus de l'année du troisième anniversaire de l'enregistrement du pacte. L'imposition est établie à leurs deux noms, séparés par le mot : \"ou\".
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2. Le contribuable peut réclamer des impositions distinctes pour ses enfants lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.
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3. Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration et sous réserve des dispositions du dernier alinéa du 2° du II de l'article 156, entre :
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1° L'imposition de ses revenus dans les conditions de droit commun;
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2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne ; le rattachement peut être demandé à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.
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Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.
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3° Le rattachement au foyer fiscal qui l'a recueillie après qu'elle soit devenue orpheline de père et de mère, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne (1).
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4. Les époux font l'objet d'impositions distinctes :
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a. Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;
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b. Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;
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c. Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.
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5. Chacun des époux est personnellement imposable pour les revenus dont il a disposé pendant l'année de son mariage jusqu'à la date de celui-ci.
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6. En cas de décès de l'un des conjoints, l'impôt afférent aux bénéfices et revenus non encore taxés est établi au nom des époux. Le conjoint survivant est personnellement imposable pour la période postérieure au décès.
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7. Chacun des partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé l'année au cours de laquelle le pacte a pris fin dans les conditions prévues à l'article 515-7 du code civil.
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Lorsque les deux partenaires liés par un pacte civil de solidarité et soumis à imposition commune contractent mariage, les dispositions du 5 ne s'appliquent pas.
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En cas de décès de l'un des partenaires liés par un pacte civil de solidarité et soumis à imposition commune, le survivant est personnellement imposable pour la période postérieure au décès.
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(1) le 3° est applicable à compter du 1er janvier 2002.
\n
" } }, "LEGIARTI000006307028": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307028", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307028.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0006AAXXXXXAF" } }, "NOTA": { "CONTENU": "
(1) Dispositions applicables à compter du 1er janvier 2002.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000050125276", "@num": "3", "#text": "Accord collectif du 25 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050125018", "@nortexte": "JUST2420913O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "#text": "CGI 196, 196 A bis, 156 II", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212781", "@num": "4", "#text": "Décret n°2002-923 du 6 juin 2002 - art. 4 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000044944809", "@num": "1", "#text": "Décret n°2021-1935 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044793060", "@nortexte": "SSAS2134688D", "@numtexte": "2021-1935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045300596", "#text": "Accord collectif - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045300369", "@nortexte": "TFPF2207041O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000047840940", "@num": "5", "#text": "Décret n°2023-605 du 15 juillet 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047837708", "@nortexte": "ARMH2311227D", "@numtexte": "2023-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000050040355", "#text": "Accord collectif du 25 juin 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050038214", "@nortexte": "JUSB2419597O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000018663273", "@num": "46 AZA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051178405", "@num": "L124-1-1", "#text": "Code de l'énergie - art. L124-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748981", "@num": "R337-1", "#text": "Code de l'énergie - art. R337-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748985", "@num": "R337-3", "#text": "Code de l'énergie - art. R337-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748993", "@num": "R337-7", "#text": "Code de l'énergie - art. R337-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514454", "@num": "R445-9", "#text": "Code de l'énergie - art. R445-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212977", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428462", "@num": "515-1", "#text": "Code civil - art. 515-1 (AbD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428554", "@num": "515-7", "#text": "Code civil - art. 515-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-01-12 5B-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-06-26 5B-14-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-03-19 5B-9-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. L286 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048098151", "@fin": "1979-07-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307023", "@fin": "1982-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307024", "@fin": "1983-10-09", "@num": "6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307025", "@fin": "2000-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307026", "@fin": "2000-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307027", "@fin": "2002-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307028", "@fin": "2002-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307029", "@fin": "2003-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307030", "@fin": "2005-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307031", "@fin": "2011-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380658", "@fin": "2012-05-07", "@num": "6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842602", "@fin": "2019-12-30", "@num": "6", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471369", "@fin": "2022-08-18", "@num": "6", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046197457", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Chaque contribuable est imposable à l'impôt sur le revenu, tant en raison de ses bénéfices et revenus personnels que de ceux de ses enfants et des personnes considérés comme étant à sa charge au sens des articles 196 et 196 A bis.
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Sauf application des dispositions des 4 et 5, les personnes mariées sont soumises à une imposition commune pour les revenus perçus par chacune d'elles et ceux de leurs enfants et des personnes à charge mentionnés au premier alinéa ; cette imposition est établie au nom de l'époux, précédée de la mention \"Monsieur ou Madame\".
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Les partenaires liés par un pacte civil de solidarité défini à l'article 515-1 du code civil font l'objet, pour les revenus visés au premier alinéa, d'une imposition commune à compter de l'imposition des revenus de l'année du troisième anniversaire de l'enregistrement du pacte. L'imposition est établie à leurs deux noms, séparés par le mot : \"ou\".
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2. Le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.
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3. Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration et sous réserve des dispositions du quatrième alinéa du 2° du II de l'article 156, entre :
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1° L'imposition de ses revenus dans les conditions de droit commun ;
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2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne ; le rattachement peut être demandé à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.
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Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.
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3° Le rattachement au foyer fiscal qui l'a recueillie après qu'elle soit devenue orpheline de père et de mère, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne (1).
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4. Les époux font l'objet d'impositions distinctes :
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a. Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;
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b. Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;
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c. Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.
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5. Chacun des époux est personnellement imposable pour les revenus dont il a disposé pendant l'année de son mariage jusqu'à la date de celui-ci.
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6. En cas de décès de l'un des conjoints, l'impôt afférent aux bénéfices et revenus non encore taxés est établi au nom des époux. Le conjoint survivant est personnellement imposable pour la période postérieure au décès.
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7. Chacun des partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé l'année au cours de laquelle le pacte a pris fin dans les conditions prévues à l'article 515-7 du code civil.
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Lorsque les deux partenaires liés par un pacte civil de solidarité et soumis à imposition commune contractent mariage, les dispositions du 5 ne s'appliquent pas.
\n
En cas de décès de l'un des partenaires liés par un pacte civil de solidarité et soumis à imposition commune, le survivant est personnellement imposable pour la période postérieure au décès.
" } }, "LEGIARTI000006307029": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307029", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307029.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0006AAXXXXXAG" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent pour l'imposition des revenus des années 2003 et suivantes.
\n
(2) Dispositions applicables à compter du 1er janvier 2002.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006321601", "@num": "30", "#text": "Loi - art. 30 (V) JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000781906", "#text": "Loi 2002-1576 2002-12-30 art. 30 VIII", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 196, 196 A bis, 156 II", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000044944809", "@num": "1", "#text": "Décret n°2021-1935 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044793060", "@nortexte": "SSAS2134688D", "@numtexte": "2021-1935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045300596", "#text": "Accord collectif - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045300369", "@nortexte": "TFPF2207041O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000047840940", "@num": "5", "#text": "Décret n°2023-605 du 15 juillet 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047837708", "@nortexte": "ARMH2311227D", "@numtexte": "2023-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000050040355", "#text": "Accord collectif du 25 juin 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050038214", "@nortexte": "JUSB2419597O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000050125276", "@num": "3", "#text": "Accord collectif du 25 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050125018", "@nortexte": "JUST2420913O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000018663273", "@num": "46 AZA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051178405", "@num": "L124-1-1", "#text": "Code de l'énergie - art. L124-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748981", "@num": "R337-1", "#text": "Code de l'énergie - art. R337-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748985", "@num": "R337-3", "#text": "Code de l'énergie - art. R337-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748993", "@num": "R337-7", "#text": "Code de l'énergie - art. R337-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514454", "@num": "R445-9", "#text": "Code de l'énergie - art. R445-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212977", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428462", "@num": "515-1", "#text": "Code civil - art. 515-1 (AbD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428554", "@num": "515-7", "#text": "Code civil - art. 515-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-01-12 5B-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-06-26 5B-14-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-03-19 5B-9-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. L286 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048098151", "@fin": "1979-07-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307023", "@fin": "1982-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307024", "@fin": "1983-10-09", "@num": "6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307025", "@fin": "2000-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307026", "@fin": "2000-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307027", "@fin": "2002-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307028", "@fin": "2002-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307029", "@fin": "2003-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307030", "@fin": "2005-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307031", "@fin": "2011-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380658", "@fin": "2012-05-07", "@num": "6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842602", "@fin": "2019-12-30", "@num": "6", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471369", "@fin": "2022-08-18", "@num": "6", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046197457", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Chaque contribuable est imposable à l'impôt sur le revenu, tant en raison de ses bénéfices et revenus personnels que de ceux de ses enfants et des personnes considérés comme étant à sa charge au sens des articles 196 et 196 A bis. Les revenus perçus par les enfants réputés à charge égale de l'un et l'autre de leurs parents sont, sauf preuve contraire, réputés également partagés entre les parents (1).
\n
Sauf application des dispositions des 4 et 5, les personnes mariées sont soumises à une imposition commune pour les revenus perçus par chacune d'elles et ceux de leurs enfants et des personnes à charge mentionnés au premier alinéa ; cette imposition est établie au nom de l'époux, précédée de la mention \"Monsieur ou Madame\".
\n
Les partenaires liés par un pacte civil de solidarité défini à l'article 515-1 du code civil font l'objet, pour les revenus visés au premier alinéa, d'une imposition commune à compter de l'imposition des revenus de l'année du troisième anniversaire de l'enregistrement du pacte. L'imposition est établie à leurs deux noms, séparés par le mot : \"ou\".
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2. Le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.
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\n
3. Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration et sous réserve des dispositions du quatrième alinéa du 2° du II de l'article 156, entre :
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1° L'imposition de ses revenus dans les conditions de droit commun ;
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2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne ; le rattachement peut être demandé à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.
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Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.
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3° Le rattachement au foyer fiscal qui l'a recueillie après qu'elle soit devenue orpheline de père et de mère, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne (2).
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4. Les époux font l'objet d'impositions distinctes :
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a. Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;
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b. Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;
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c. Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.
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5. Chacun des époux est personnellement imposable pour les revenus dont il a disposé pendant l'année de son mariage jusqu'à la date de celui-ci.
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6. En cas de décès de l'un des conjoints, l'impôt afférent aux bénéfices et revenus non encore taxés est établi au nom des époux. Le conjoint survivant est personnellement imposable pour la période postérieure au décès.
\n
7. Chacun des partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé l'année au cours de laquelle le pacte a pris fin dans les conditions prévues à l'article 515-7 du code civil.
\n
Lorsque les deux partenaires liés par un pacte civil de solidarité et soumis à imposition commune contractent mariage, les dispositions du 5 ne s'appliquent pas.
\n
En cas de décès de l'un des partenaires liés par un pacte civil de solidarité et soumis à imposition commune, le survivant est personnellement imposable pour la période postérieure au décès.
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1. Chaque contribuable est imposable à l'impôt sur le revenu, tant en raison de ses bénéfices et revenus personnels que de ceux de ses enfants et des personnes considérés comme étant à sa charge au sens des articles 196 et 196 A bis. Les revenus perçus par les enfants réputés à charge égale de l'un et l'autre de leurs parents sont, sauf preuve contraire, réputés également partagés entre les parents.
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Sauf application des dispositions des 4 et 5, les personnes mariées sont soumises à une imposition commune pour les revenus perçus par chacune d'elles et ceux de leurs enfants et des personnes à charge mentionnés au premier alinéa ; cette imposition est établie au nom de l'époux, précédée de la mention \"Monsieur ou Madame\".
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Les partenaires liés par un pacte civil de solidarité défini à l'article 515-1 du code civil font l'objet, pour les revenus visés au premier alinéa, d'une imposition commune à compter de l'imposition des revenus de l'année du troisième anniversaire de l'enregistrement du pacte. L'imposition est établie à leurs deux noms, séparés par le mot : \"ou\".
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2. Le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.
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3. Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration et sous réserve des dispositions du quatrième alinéa du 2° du II de l'article 156, entre :
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1° L'imposition de ses revenus dans les conditions de droit commun ;
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2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne ; le rattachement peut être demandé, au titre des années qui suivent celle au cours de laquelle elle atteint sa majorité, à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.
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Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.
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3° Le rattachement au foyer fiscal qui l'a recueillie après qu'elle soit devenue orpheline de père et de mère, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne.
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4. Les époux font l'objet d'impositions distinctes :
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a. Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;
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b. Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;
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c. Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.
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5. Chacun des époux est personnellement imposable pour les revenus dont il a disposé pendant l'année de son mariage jusqu'à la date de celui-ci.
\n
6. En cas de décès de l'un des conjoints, l'impôt afférent aux bénéfices et revenus non encore taxés est établi au nom des époux. Le conjoint survivant est personnellement imposable pour la période postérieure au décès.
\n
7. Chacun des partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé l'année au cours de laquelle le pacte a pris fin dans les conditions prévues à l'article 515-7 du code civil.
\n
Lorsque les deux partenaires liés par un pacte civil de solidarité et soumis à imposition commune contractent mariage, les dispositions du 5 ne s'appliquent pas.
\n
En cas de décès de l'un des partenaires liés par un pacte civil de solidarité et soumis à imposition commune, le survivant est personnellement imposable pour la période postérieure au décès.
" } }, "LEGIARTI000006307031": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307031", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307031.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0006AAXXXXXAI" } }, "NOTA": { "CONTENU": "
Ces dispositions s'appliquent à compter de l'imposition des revenus de 2004.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000006322086", "@num": "8", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 8 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000044944809", "@num": "1", "#text": "Décret n°2021-1935 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044793060", "@nortexte": "SSAS2134688D", "@numtexte": "2021-1935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045300596", "#text": "Accord collectif - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045300369", "@nortexte": "TFPF2207041O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000047840940", "@num": "5", "#text": "Décret n°2023-605 du 15 juillet 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047837708", "@nortexte": "ARMH2311227D", "@numtexte": "2023-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000050040355", "#text": "Accord collectif du 25 juin 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050038214", "@nortexte": "JUSB2419597O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000050125276", "@num": "3", "#text": "Accord collectif du 25 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050125018", "@nortexte": "JUST2420913O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000018663273", "@num": "46 AZA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051178405", "@num": "L124-1-1", "#text": "Code de l'énergie - art. L124-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748981", "@num": "R337-1", "#text": "Code de l'énergie - art. R337-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748985", "@num": "R337-3", "#text": "Code de l'énergie - art. R337-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748993", "@num": "R337-7", "#text": "Code de l'énergie - art. R337-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514454", "@num": "R445-9", "#text": "Code de l'énergie - art. R445-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303121", "@num": "196", "#text": "Code général des impôts, CGI. - art. 196 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212977", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428554", "@num": "515-7", "#text": "Code civil - art. 515-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. L286 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048098151", "@fin": "1979-07-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307023", "@fin": "1982-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307024", "@fin": "1983-10-09", "@num": "6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307025", "@fin": "2000-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307026", "@fin": "2000-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307027", "@fin": "2002-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307028", "@fin": "2002-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307029", "@fin": "2003-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307030", "@fin": "2005-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307031", "@fin": "2011-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380658", "@fin": "2012-05-07", "@num": "6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842602", "@fin": "2019-12-30", "@num": "6", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471369", "@fin": "2022-08-18", "@num": "6", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046197457", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Chaque contribuable est imposable à l'impôt sur le revenu, tant en raison de ses bénéfices et revenus personnels que de ceux de ses enfants et des personnes considérés comme étant à sa charge au sens des articles 196 et 196 A bis. Les revenus perçus par les enfants réputés à charge égale de l'un et l'autre de leurs parents sont, sauf preuve contraire, réputés également partagés entre les parents.
\n
Sauf application des dispositions des 4 et 5, les personnes mariées sont soumises à une imposition commune pour les revenus perçus par chacune d'elles et ceux de leurs enfants et des personnes à charge mentionnés au premier alinéa ; cette imposition est établie au nom de l'époux, précédée de la mention \" Monsieur ou Madame \".
\n
Les partenaires liés par un pacte civil de solidarité défini à l'article 515-1 du code civil font l'objet, pour les revenus visés au premier alinéa, d'une imposition commune.L'imposition est établie à leurs deux noms, séparés par le mot : \" ou \".
\n
2. Le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.
\n
\n
3. Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration et sous réserve des dispositions du quatrième alinéa du 2° du II de l'article 156, entre :
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1° L'imposition de ses revenus dans les conditions de droit commun ;
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2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne ; le rattachement peut être demandé, au titre des années qui suivent celle au cours de laquelle elle atteint sa majorité, à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.
\n
Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.
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3° Le rattachement au foyer fiscal qui l'a recueillie après qu'elle soit devenue orpheline de père et de mère, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne.
\n
4. Les époux font l'objet d'impositions distinctes :
\n
a. Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;
\n
b. Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;
\n
c. Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.
\n
5. Chacun des époux est personnellement imposable pour les revenus dont il a disposé pendant l'année de son mariage jusqu'à la date de celui-ci.
\n
6. En cas de décès de l'un des conjoints, l'impôt afférent aux bénéfices et revenus non encore taxés est établi au nom des époux. Le conjoint survivant est personnellement imposable pour la période postérieure au décès.
\n
7. Chacun des partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé à compter de la date à laquelle le pacte a pris fin dans les conditions prévues à l'article 515-7 du code civil.
\n
8. a. Lorsque le pacte prend fin au cours de l'année civile de sa conclusion ou de l'année suivante pour un motif autre que le mariage entre les partenaires ou le décès de l'un d'entre eux, chaque membre du pacte fait l'objet d'une imposition distincte au titre de l'année de sa conclusion et de celle de sa rupture, et souscrit à cet effet une déclaration rectificative pour les revenus dont il a disposé au cours de l'année de souscription du pacte.
\n
b. Lorsque les personnes liées par un pacte civil de solidarité se marient entre elles, les dispositions du 5 ne s'appliquent pas. Lorsque leur mariage intervient au cours de l'année civile de la rupture du pacte ou de l'année suivante, les contribuables font l'objet d'une imposition commune au titre de l'année de sa rupture et de celle du mariage. Ils procèdent, le cas échéant, à la régularisation des déclarations effectuées au titre de l'année de la rupture.
" } }, "LEGIARTI000006308292": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308292", "URL": "article/LEGI/ARTI/00/00/06/30/82/LEGIARTI000006308292.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 197", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 6 2 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. 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"@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées à l'article 6-2 bis bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée, mais la réduction d'impôt correspondante est limitée au chiffre indiqué au troisième alinéa.
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Si la personne rattachée est elle-même chef de famille, l'avantage fiscal accordé au contribuable prend la forme d'un abattement du montant du chiffre indiqué au troisième alinéa sur son revenu imposable par personne ainsi prise en charge.
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Le montant de la réduction d'impôt et celui de l'abattement mentionnés aux deux alinéas qui précèdent sont fixés à 6.000 F pour l'imposition des revenus de l'année 1974. Ils sont revalorisés chaque année dans la même proportion que la limite de la première tranche du barème prévu à l'article 197 (1).
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1) Soit 6.700 F pour l'imposition des revenus de 1975, 7.300 F pour l'imposition des revenus de 1976, 7.900 F pour l'imposition des revenus de 1977 et 8.600 F pour l'imposition des revenus de 1978.
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" } }, "LEGIARTI000006308293": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-10-09", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308293", "URL": "article/LEGI/ARTI/00/00/06/30/82/LEGIARTI000006308293.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6 2 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273482", "@num": "12", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 12 (P) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. 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"LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées à l'article 6-2 bis bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est elle-même chef de famille, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 12.500 F sur son revenu imposable par personne ainsi prise en charge (1).
\n
(1) Disposition applicable à compter de l'imposition des revenus de 1981.
\n
" } }, "LEGIARTI000006308294": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1983-10-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006308294", "URL": "article/LEGI/ARTI/00/00/06/30/82/LEGIARTI000006308294.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273482", "@num": "12", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 12 (P) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. 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"LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées à l'article 6-3 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 13.000 F sur son revenu global net par personne ainsi prise en charge (1).
\n
(1) Chiffre applicable pour l'imposition des revenus de 1982. Pour l'imposition des revenus de 1981, ce chiffre était de 12.500 F.
\n
" } }, "LEGIARTI000006308295": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-12-30", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006308295", "URL": "article/LEGI/ARTI/00/00/06/30/82/LEGIARTI000006308295.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6 3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317314", "@num": "2", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 2 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": { "TITRE_TM": [ { "@id": "LEGISCTA000006162784", "@fin": "1988-12-28", "#text": "CALCUL DE L'IMPOT.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147114", "@fin": "1990-06-15", "#text": "IMPOT SUR LE REVENU", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006308292", "@fin": "1982-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308293", "@fin": "1983-10-09", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308294", "@fin": "1983-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308295", "@fin": "1984-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308296", "@fin": "1985-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308297", "@fin": "1986-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308298", "@fin": "1987-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308299", "@fin": "1988-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308300", "@fin": "1990-06-15", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308301", "@fin": "1990-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308302", "@fin": "1991-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308303", "@fin": "1993-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308304", "@fin": "1994-09-02", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308305", "@fin": "1995-10-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308306", "@fin": "1996-05-12", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308307", "@fin": "1997-04-11", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308308", "@fin": "1998-04-22", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées à l'article 6-3 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 14.230 F sur son revenu global net par personne ainsi prise en charge (1).
\n
(1) Chiffre applicable pour l'imposition des revenus de 1983. Ce chiffre était de 13.000 F pour l'imposition des revenus de 1982.
\n
" } }, "LEGIARTI000006308296": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-12-31", "DATE_DEBUT": "1984-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006308296", "URL": "article/LEGI/ARTI/00/00/06/30/82/LEGIARTI000006308296.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6 3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274228", "@num": "2", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 2 (P) JORF 30 décembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162784", "@fin": "1988-12-28", "#text": "CALCUL DE L'IMPOT.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147114", "@fin": "1990-06-15", "#text": "IMPOT SUR LE REVENU", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006308292", "@fin": "1982-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308293", "@fin": "1983-10-09", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308294", "@fin": "1983-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308295", "@fin": "1984-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308296", "@fin": "1985-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308297", "@fin": "1986-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308298", "@fin": "1987-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308299", "@fin": "1988-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308300", "@fin": "1990-06-15", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308301", "@fin": "1990-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308302", "@fin": "1991-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308303", "@fin": "1993-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308304", "@fin": "1994-09-02", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308305", "@fin": "1995-10-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308306", "@fin": "1996-05-12", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308307", "@fin": "1997-04-11", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308308", "@fin": "1998-04-22", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées à l'article 6-3 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 15.330 F sur son revenu global net par personne ainsi prise en charge (1).
\n
(1) Chiffre applicable pour l'imposition des revenus de 1984. Ce chiffre était de 14.230 F pour l'imposition des revenus de 1983.
\n
" } }, "LEGIARTI000006308297": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308297", "URL": "article/LEGI/ARTI/00/00/06/30/82/LEGIARTI000006308297.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6 3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000878230", "#text": "Loi 85-1403 1985-12-30 art. 2 III Finances pour 1986 JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162784", "@fin": "1988-12-28", "#text": "CALCUL DE L'IMPOT.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147114", "@fin": "1990-06-15", "#text": "IMPOT SUR LE REVENU", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006308292", "@fin": "1982-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308293", "@fin": "1983-10-09", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308294", "@fin": "1983-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308295", "@fin": "1984-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308296", "@fin": "1985-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308297", "@fin": "1986-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308298", "@fin": "1987-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308299", "@fin": "1988-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308300", "@fin": "1990-06-15", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308301", "@fin": "1990-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308302", "@fin": "1991-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308303", "@fin": "1993-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308304", "@fin": "1994-09-02", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308305", "@fin": "1995-10-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308306", "@fin": "1996-05-12", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308307", "@fin": "1997-04-11", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308308", "@fin": "1998-04-22", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": 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"@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées à l'article 6-3 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 16.190 F sur son revenu global net par personne ainsi prise en charge (1).
\n
(1) Chiffre applicable pour l'imposition des revenus de 1985. Ce chiffre était de 15.330 F pour l'imposition des revenus de 1984.
\n
" } }, "LEGIARTI000006308298": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-12-31", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308298", "URL": "article/LEGI/ARTI/00/00/06/30/82/LEGIARTI000006308298.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6 3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000317305", "#text": "Loi 86-1317 1986-12-30 art. 2 III Finances pour 1987 JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. 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"LEGISCTA000006162784", "@fin": "1988-12-28", "#text": "CALCUL DE L'IMPOT.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147114", "@fin": "1990-06-15", "#text": "IMPOT SUR LE REVENU", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": 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{ "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées à l'article 6-3 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 18.570 F sur son revenu global net par personne ainsi prise en charge (1).
\n
(1) Chiffre applicable pour l'imposition des revenus de 1986. Ce chiffre était de 16.190 F pour l'imposition des revenus de 1985.
\n
" } }, "LEGIARTI000006308299": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-28", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308299", "URL": "article/LEGI/ARTI/00/00/06/30/82/LEGIARTI000006308299.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6 3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275108", "@num": "2", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 2 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162784", "@fin": "1988-12-28", "#text": "CALCUL DE L'IMPOT.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147114", "@fin": "1990-06-15", "#text": "IMPOT SUR LE REVENU", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006308292", "@fin": "1982-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308293", "@fin": "1983-10-09", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308294", "@fin": "1983-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308295", "@fin": "1984-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308296", "@fin": "1985-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308297", "@fin": "1986-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308298", "@fin": "1987-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308299", "@fin": "1988-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308300", "@fin": "1990-06-15", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308301", "@fin": "1990-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308302", "@fin": "1991-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308303", "@fin": "1993-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308304", "@fin": "1994-09-02", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308305", "@fin": "1995-10-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308306", "@fin": "1996-05-12", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308307", "@fin": "1997-04-11", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308308", "@fin": "1998-04-22", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées à l'article 6-3 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 19.600 F sur son revenu global net par personne ainsi prise en charge (1).
\n
(1) Chiffre applicable pour l'imposition des revenus de 1987. Ce chiffre était de 18.570 F pour l'imposition des revenus de 1986.
\n
" } }, "LEGIARTI000006308300": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006308300", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308300.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6 3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275440", "@num": "3", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 3 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. 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Le contribuable qui accepte le rattachement des personnes désignées à l'article 6-3 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 20.110 F sur son revenu global net par personne ainsi prise en charge (1).
\n
(1) Chiffre applicable pour l'imposition des revenus de 1988. Ce chiffre était de 19.600 F pour l'imposition des revenus de 1987.
\n
" } }, "LEGIARTI000006308301": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1989-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006308301", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308301.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6 3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 2 II, VI Finances pour 1990 JORF 30 décembre 1989, modification directe incorporée dans l'édition du 15 juin 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. 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"@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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Le contribuable qui accepte le rattachement des personnes désignées à l'article 6-3 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 20.780 F sur son revenu global net par personne ainsi prise en charge (1).
\n
(1) Chiffre applicable pour l'imposition des revenus de 1989. Ce chiffre était de 20.110 F pour l'imposition des revenus de 1988.
\n
" } }, "LEGIARTI000006308302": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006308302", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308302.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAK" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6 3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317953", "@num": "2", "#text": "Loi - art. 2 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. 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"TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": 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"LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées à l'article 6-3 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 21.450 F sur son revenu global net par personne ainsi prise en charge (1).
\n
(1) Chiffre applicable pour l'imposition des revenus de 1990. Ce chiffre était de 20.780 F pour l'imposition des revenus de 1989.
\n
" } }, "LEGIARTI000006308303": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308303", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308303.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAL" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6 3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318134", "@num": "2", "#text": "Loi - art. 2 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification directe incorporée dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006308292", "@fin": "1982-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308293", "@fin": "1983-10-09", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308294", "@fin": "1983-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308295", "@fin": "1984-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308296", "@fin": "1985-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308297", "@fin": "1986-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308298", "@fin": "1987-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308299", "@fin": "1988-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308300", "@fin": "1990-06-15", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308301", "@fin": "1990-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308302", "@fin": "1991-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308303", "@fin": "1993-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308304", "@fin": "1994-09-02", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308305", "@fin": "1995-10-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308306", "@fin": "1996-05-12", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308307", "@fin": "1997-04-11", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308308", "@fin": "1998-04-22", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées à l'article 6-3 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 22.100 F sur son revenu global net par personne ainsi prise en charge (1).
\n
(1) Chiffre applicable pour l'imposition des revenus de 1991. Ce chiffre était de 21.450 F pour l'imposition des revenus de 1990.
\n
" } }, "LEGIARTI000006308304": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308304", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308304.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAM" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6 3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318513", "@num": "2", "#text": "Loi - art. 2 () JORF 31 décembre 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification directe incorporée dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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" } ] 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"@num": "196 B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308302", "@fin": "1991-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308303", "@fin": "1993-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308304", "@fin": "1994-09-02", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308305", "@fin": "1995-10-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308306", "@fin": "1996-05-12", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées à l'article 6 3 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 22.730 F sur son revenu global net par personne ainsi prise en charge (1).
\n
(1) Chiffre applicable pour l'imposition des revenus de 1992.
\n
" } }, "LEGIARTI000006308305": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006308305", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308305.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAN" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6 3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318839", "@num": "2", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 2 () JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. 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"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": "LEGIARTI000006308292", "@fin": "1982-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308293", "@fin": "1983-10-09", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308294", "@fin": "1983-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308295", "@fin": "1984-12-30", "@num": "196 B", "@etat": "MODIFIE", 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"1990-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308302", "@fin": "1991-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308303", "@fin": "1993-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308304", "@fin": "1994-09-02", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308305", "@fin": "1995-10-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308306", "@fin": "1996-05-12", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308307", "@fin": "1997-04-11", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308308", "@fin": "1998-04-22", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", 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{ "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées à l'article 6 3 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 27.120 F sur son revenu global net par personne ainsi prise en charge (1).
\n
(1) Chiffre applicable pour l'imposition des revenus de 1993.
\n
" } }, "LEGIARTI000006308306": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006308306", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308306.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAO" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6 3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006319055", "@num": "2", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 2 () JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006308292", "@fin": "1982-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308293", "@fin": "1983-10-09", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308294", "@fin": "1983-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308295", "@fin": "1984-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": 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"1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308302", "@fin": "1991-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308303", "@fin": "1993-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308304", "@fin": "1994-09-02", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308305", "@fin": "1995-10-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308306", "@fin": "1996-05-12", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308307", "@fin": "1997-04-11", 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"LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées à l'article 6 3 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 27.500 F sur son revenu global net par personne ainsi prise en charge (1).
\n
(1) Chiffre applicable pour l'imposition des revenus de 1994.
\n
" } }, "LEGIARTI000006308307": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006308307", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308307.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAP" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006319333", "@num": "2", "#text": "Loi - art. 2 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1996-01-31 5B-4-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006308292", "@fin": "1982-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308293", "@fin": "1983-10-09", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308294", "@fin": "1983-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308295", "@fin": "1984-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308296", "@fin": "1985-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308297", "@fin": "1986-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308298", "@fin": "1987-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308299", "@fin": "1988-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308300", "@fin": "1990-06-15", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308301", "@fin": "1990-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308302", "@fin": "1991-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308303", "@fin": "1993-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308304", "@fin": "1994-09-02", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308305", "@fin": "1995-10-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308306", "@fin": "1996-05-12", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308307", "@fin": "1997-04-11", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308308", "@fin": "1998-04-22", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 27.990 F (1) sur son revenu global net par personne ainsi prise en charge.
\n
(1) Chiffre applicable pour l'imposition des revenus de 1995.
\n
.
" } }, "LEGIARTI000006308308": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006308308", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308308.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAQ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006319644", "@num": "2", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 2 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. 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] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 30.000 F (1) sur son revenu global net par personne ainsi prise en charge.
\n
(1) Chiffre applicable pour l'imposition des revenus de 1996.
\n
" } }, "LEGIARTI000006308309": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006308309", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308309.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAR" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. 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{ "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de ((30.330 F)) (M) sur son revenu global net par personne ainsi prise en charge.
\n
(M) Modification.
\n
" } }, "LEGIARTI000006308310": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308310", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308310.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAS" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320263", "@num": "2", "#text": "Loi - art. 2 () JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308306", "@fin": "1996-05-12", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308307", "@fin": "1997-04-11", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308308", "@fin": "1998-04-22", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de ((20 370 F)) (M) sur son revenu global net par personne ainsi prise en charge.
\n
(M) Modification.
\n
" } }, "LEGIARTI000006308311": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308311", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308311.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAT" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320529", "@num": "2", "#text": "Loi - art. 2 (P) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-02-10 5B-8-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-01-21 5B-6-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-01-25 5B-4-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-07 5B-5-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006308292", "@fin": "1982-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308293", "@fin": "1983-10-09", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308294", "@fin": "1983-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308295", "@fin": "1984-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308296", "@fin": "1985-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308297", "@fin": "1986-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308298", "@fin": "1987-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308299", "@fin": "1988-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308300", "@fin": "1990-06-15", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308301", "@fin": "1990-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308302", "@fin": "1991-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308303", "@fin": "1993-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308304", "@fin": "1994-09-02", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308305", "@fin": "1995-10-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308306", "@fin": "1996-05-12", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308307", "@fin": "1997-04-11", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308308", "@fin": "1998-04-22", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 20 480 F sur son revenu global net par personne ainsi prise en charge.
" } }, "LEGIARTI000006308312": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308312", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308312.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAU" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320782", "@num": "2", "#text": "Loi - art. 2 () JORF 31 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-01-25 5B-4-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-07 5B-5-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-02-12 5B-9-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006308292", "@fin": "1982-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308293", "@fin": "1983-10-09", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308294", "@fin": "1983-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308295", "@fin": "1984-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308296", "@fin": "1985-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308297", "@fin": "1986-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308298", "@fin": "1987-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308299", "@fin": "1988-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308300", "@fin": "1990-06-15", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308301", "@fin": "1990-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308302", "@fin": "1991-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308303", "@fin": "1993-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308304", "@fin": "1994-09-02", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308305", "@fin": "1995-10-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308306", "@fin": "1996-05-12", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308307", "@fin": "1997-04-11", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308308", "@fin": "1998-04-22", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 23 360 F (1) sur son revenu global net par personne ainsi prise en charge.
\n
(1) Pour l'imposition des revenus de 2001, la somme 23 360 F est remplacée par la somme 24 680 F.
\n
" } }, "LEGIARTI000006308313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308313", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308313.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAV" } }, "NOTA": { "CONTENU": "
(1) Chiffre applicable pour l'imposition des revenus de 2001.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 1 II Finances pour 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321113", "@num": "2", "#text": "Loi n°2001-1275 du 28 décembre 2001 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-01-07 5B-5-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-02-12 5B-9-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-01-25 5B-3-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-03-19 5B-9-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006308292", "@fin": "1982-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308293", "@fin": "1983-10-09", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308294", "@fin": "1983-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308295", "@fin": "1984-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308296", "@fin": "1985-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308297", "@fin": "1986-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308298", "@fin": "1987-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308299", "@fin": "1988-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308300", "@fin": "1990-06-15", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308301", "@fin": "1990-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308302", "@fin": "1991-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308303", "@fin": "1993-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308304", "@fin": "1994-09-02", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308305", "@fin": "1995-10-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308306", "@fin": "1996-05-12", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308307", "@fin": "1997-04-11", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308308", "@fin": "1998-04-22", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 3 824 euros sur son revenu global net par personne ainsi prise en charge (1).
" } }, "LEGIARTI000006308314": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308314", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308314.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAW" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent pour l'imposition des revenus des années 2003 et suivantes.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Instruction 2001-02-12 5B-9-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006321415", "@num": "2", "#text": "Loi - art. 2 () JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321601", "@num": "30", "#text": "Loi - art. 30 (V) JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000781906", "#text": "Loi 2002-1576 2002-12-30 art. 30 VIII", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-01-07 5B-5-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-01-25 5B-3-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-01-27 5B-6-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-03-19 5B-9-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006308292", "@fin": "1982-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308293", "@fin": "1983-10-09", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308294", "@fin": "1983-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308295", "@fin": "1984-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308296", "@fin": "1985-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308297", "@fin": "1986-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308298", "@fin": "1987-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308299", "@fin": "1988-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308300", "@fin": "1990-06-15", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308301", "@fin": "1990-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308302", "@fin": "1991-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308303", "@fin": "1993-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308304", "@fin": "1994-09-02", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308305", "@fin": "1995-10-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308306", "@fin": "1996-05-12", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308307", "@fin": "1997-04-11", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308308", "@fin": "1998-04-22", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 4 137 euros (1) sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.
" } }, "LEGIARTI000006308315": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308315", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308315.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAX" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321720", "@num": "2", "#text": "Loi - art. 2 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2001-02-12 5B-9-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-01-25 5B-3-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-01-27 5B-6-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-03-19 5B-9-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006308292", "@fin": "1982-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308293", "@fin": "1983-10-09", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1982-01-01", 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"@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308300", "@fin": "1990-06-15", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308301", "@fin": "1990-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308302", "@fin": "1991-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308303", "@fin": "1993-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308304", "@fin": "1994-09-02", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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{ "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 4 338 euros sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.
" } }, "LEGIARTI000006308316": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308316", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308316.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAY" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006322080", "@num": "2", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 2 () JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006308292", "@fin": "1982-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308293", "@fin": "1983-10-09", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308294", "@fin": "1983-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308295", "@fin": "1984-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308296", "@fin": "1985-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308297", "@fin": "1986-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308298", "@fin": "1987-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308299", "@fin": "1988-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308300", "@fin": "1990-06-15", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308301", "@fin": "1990-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308302", "@fin": "1991-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308303", "@fin": "1993-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308304", "@fin": "1994-09-02", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308305", "@fin": "1995-10-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308306", "@fin": "1996-05-12", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308307", "@fin": "1997-04-11", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308308", "@fin": "1998-04-22", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 4 410 euros sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.
" } }, "LEGIARTI000006308317": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308317", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308317.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXAZ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006322407", "@num": "2", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 2 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 4 410 euros sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.
" } }, "LEGIARTI000006308318": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-27", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308318", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308318.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXA0" } }, "NOTA": { "CONTENU": "

Loi 2005-1719 2005-12-30 art. 76 XV Finances pour 2006 : Ces dispositions s'appliquent à compter de l'imposition des revenus de 2006.

\n
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"LEGIARTI000006308302", "@fin": "1991-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308303", "@fin": "1993-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308304", "@fin": "1994-09-02", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308305", "@fin": "1995-10-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308306", "@fin": "1996-05-12", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308307", "@fin": "1997-04-11", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308308", "@fin": "1998-04-22", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 5 398 euros sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.
" } }, "LEGIARTI000006308319": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-28", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006308319", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308319.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0196ADXXXXXA1" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006322736", "@num": "2", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 2 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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", 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{ "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308308", "@fin": "1998-04-22", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 5 495 euros sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.
" } }, "LEGIARTI000006796962": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "2000-12-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006796962", "URL": "article/LEGI/ARTI/00/00/06/79/69/LEGIARTI000006796962.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SXAXXXXXXXX1X232L02AXXAA" } }, "NOTA": { "CONTENU": "
Loi 2001-647 2001-07-20 art. 21 II : les articles L232-1 à L232-25 du code de l'action sociale et des familles, dans leur rédaction applicable avant l'entrée en vigueur de la présente loi, demeurent applicables aux personnes auxquelles le bénéfice de la prestation spécifique dépendance a été reconnu avant sa date d'entrée en vigueur.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006681981", "@num": "3", "#text": "Loi n°97-60 du 24 janvier 1997 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000747703", "@nortexte": "TASX9601721L", "@numtexte": "97-60", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1997-01-24" }, { "@id": "JORFTEXT000000402347", "#text": "Ordonnance 2000-1249 2000-12-21", "@sens": "source", "@cidtexte": "JORFTEXT000000402347", "@nortexte": "MESX0000083P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006697126", "@num": "19-1", "#text": "Loi n° 2001-647 du 20 juillet 2001 - art. 19-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683913", "@num": "1", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006683914", "@num": "2", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006683923", "@num": "8", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006683964", "@num": "11", "#text": "Décret n°2001-1085 du 20 novembre 2001 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588743", "@nortexte": "MESA0124007D", "@numtexte": "2001-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006683950", "@num": "2", "#text": "Décret n°2001-1085 du 20 novembre 2001 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588743", "@nortexte": "MESA0124007D", "@numtexte": "2001-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006684400", "@num": "1", "#text": "Décret n°2001-1087 du 20 novembre 2001 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000221791", "@nortexte": "MESA0124009D", "@numtexte": "2001-1087", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "JORFTEXT000000215460", "#text": "Loi 2002-2 2002-01-02 art. 87 JORF 3 janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000215460", "@nortexte": "MESX0000158L", "@numtexte": "2002-2", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-02" }, { "@id": "LEGIARTI000006682208", "@num": "11", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000028252203", "@num": "Annexe 1", "#text": "Arrêté du 30 août 2012 - art. Annexe 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026393409", "@nortexte": "AFSA1220129A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-08-30" }, { "@id": "LEGIARTI000028267572", "@num": "3", "#text": "Décret n°2013-1090 du 2 décembre 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028266782", "@nortexte": "AFSS1320393D", "@numtexte": "2013-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-02" }, { "@id": "LEGITEXT000029054716", "#text": "Arrêté du 30 mai 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029053338", "@nortexte": "AFSA1410626A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-30" }, { "@id": "LEGIARTI000032133068", "@num": "7", "#text": "Décret n°2016-210 du 26 février 2016 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032112672", "@nortexte": "AFSA1528658D", "@numtexte": "2016-210", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-26" }, { "@id": "LEGIARTI000034413064", "@num": "2", "#text": "Arrêté du 30 mars 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034410801", "@nortexte": "AFSA1701910A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-30" }, { "@id": "LEGIARTI000042377928", "@num": "3", "#text": "Décret n°2020-1186 du 29 septembre 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042376114", "@nortexte": "ECOT2015707D", "@numtexte": "2020-1186", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-29" }, { "@id": "LEGIARTI000042934074", "@num": "1", "#text": "Arrêté du 22 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042838473", "@nortexte": "ECOT2036403A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-22" }, { "@id": "LEGIARTI000045709316", "@num": "1", "#text": "Décret n°2021-1155 du 6 septembre 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044027097", "@nortexte": "SSAA2124957D", "@numtexte": "2021-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-06" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000047511529", "@num": "1", "#text": "Arrêté du 28 avril 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047507181", "@nortexte": "APHA2311902A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-04-28" }, { "@id": "LEGIARTI000049518134", "#text": "Arrêté du 6 mai 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049516244", "@nortexte": "TSSE2407926A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-05-06" }, { "@id": "LEGIARTI000051245577", "@num": "32", "#text": "LOI n°2025-176 du 24 février 2025 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051244562", "@nortexte": "MOMX2434906L", "@numtexte": "2025-176", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000043588495", "@num": "Annexe 3-8-1", "#text": "Code de l'action sociale et des familles - art. Annexe 3-8-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006905654", "@num": "D232-36", "#text": "Code de l'action sociale et des familles - art. D232-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032140541", "@num": "D233-10", "#text": "Code de l'action sociale et des familles - art. D233-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032140545", "@num": "D233-12", "#text": "Code de l'action sociale et des familles - art. D233-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038680850", "@num": "D281-2", "#text": "Code de l'action sociale et des familles - art. D281-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051149631", "@num": "D313-24-1", "#text": "Code de l'action sociale et des familles - art. D313-24-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796431", "@num": "L113-2", "#text": "Code de l'action sociale et des familles - art. L113-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031706807", "@num": "L113-2-1", "#text": "Code de l'action sociale et des familles - art. L113-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961449", "@num": "L14-10-4", "#text": "Code de l'action sociale et des familles - art. L14-10-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684169", "@num": "L14-10-6", "#text": "Code de l'action sociale et des familles - art. L14-10-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031727775", "@num": "L146-4", "#text": "Code de l'action sociale et des familles - art. L146-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796985", "@num": "L232-10", "#text": "Code de l'action sociale et des familles - art. L232-10 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027572845", "@num": "L232-12", "#text": "Code de l'action sociale et des familles - art. L232-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796993", "@num": "L232-13", "#text": "Code de l'action sociale et des familles - art. L232-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797008", "@num": "L232-17", "#text": "Code de l'action sociale et des familles - art. L232-17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797019", "@num": "L232-21", "#text": "Code de l'action sociale et des familles - art. L232-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797021", "@num": "L232-22", "#text": "Code de l'action sociale et des familles - art. L232-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797022", "@num": "L232-23", "#text": "Code de l'action sociale et des familles - art. L232-23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796966", "@num": "L232-3", "#text": "Code de l'action sociale et des familles - art. L232-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031715201", "@num": "L232-3-1", "#text": "Code de l'action sociale et des familles - art. L232-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046806380", "@num": "L232-6", "#text": "Code de l'action sociale et des familles - art. L232-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796978", "@num": "L232-8", "#text": "Code de l'action sociale et des familles - art. L232-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045212823", "@num": "L233-2", "#text": "Code de l'action sociale et des familles - art. 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La demande de prestation spécifique dépendance est adressée au président du conseil général du département de résidence du demandeur qui informe du dépôt de celle-ci le maire de la commune de résidence. Elle est instruite par une équipe médico-sociale qui comprend au moins un médecin et un travailleur social et dont l'un au moins des membres se rend auprès de l'intéressé. Pour apprécier le besoin d'aide de celui-ci, le président du conseil général compétent en application des dispositions de l'article L. 232-6 se fonde notamment sur les conclusions de l'équipe médico-sociale.
\n
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L'allocation personnalisée d'autonomie, qui a le caractère d'une prestation en nature, est accordée, sur sa demande, dans les limites de tarifs fixés par voie réglementaire, à toute personne attestant d'une résidence stable et régulière et remplissant les conditions d'âge et de perte d'autonomie, évaluée à l'aide d'une grille nationale, également définies par voie réglementaire.
\n
Les personnes sans résidence stable doivent, pour prétendre au bénéfice de l'allocation personnalisée d'autonomie, élire domicile auprès de l'un des organismes mentionnés à l'article L. 232-13, agréé à cette fin conjointement par le représentant de l'Etat dans le département et par le président du conseil général.
" } }, "LEGIARTI000006796964": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006796964", "URL": "article/LEGI/ARTI/00/00/06/79/69/LEGIARTI000006796964.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SXAXXXXXXXX1X232L02AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006681981", "@num": "3", "#text": "Loi n°97-60 du 24 janvier 1997 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000747703", "@nortexte": "TASX9601721L", "@numtexte": "97-60", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1997-01-24" }, { "@id": "JORFTEXT000000402347", "#text": "Ordonnance 2000-1249 2000-12-21", "@sens": "source", "@cidtexte": "JORFTEXT000000402347", "@nortexte": "MESX0000083P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006697126", "@num": "19-1", "#text": "Loi n° 2001-647 du 20 juillet 2001 - art. 19-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683913", "@num": "1", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006683914", "@num": "2", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006683923", "@num": "8", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006683964", "@num": "11", "#text": "Décret n°2001-1085 du 20 novembre 2001 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588743", "@nortexte": "MESA0124007D", "@numtexte": "2001-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006683950", "@num": "2", "#text": "Décret n°2001-1085 du 20 novembre 2001 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588743", "@nortexte": "MESA0124007D", "@numtexte": "2001-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006684400", "@num": "1", "#text": "Décret n°2001-1087 du 20 novembre 2001 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000221791", "@nortexte": "MESA0124009D", "@numtexte": "2001-1087", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "JORFTEXT000000215460", "#text": "Loi 2002-2 2002-01-02 art. 87 JORF 3 janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000215460", "@nortexte": "MESX0000158L", "@numtexte": "2002-2", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-02" }, { "@id": "LEGIARTI000006682208", "@num": "11", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006826156", "@num": "51", "#text": "Loi n°2007-290 du 5 mars 2007 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000271094", "@nortexte": "SOCX0600231L", "@numtexte": "2007-290", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000028252203", "@num": "Annexe 1", "#text": "Arrêté du 30 août 2012 - art. 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L'allocation personnalisée d'autonomie, qui a le caractère d'une prestation en nature, est accordée, sur sa demande, dans les limites de tarifs fixés par voie réglementaire, à toute personne attestant d'une résidence stable et régulière et remplissant les conditions d'âge et de perte d'autonomie, évaluée à l'aide d'une grille nationale, également définies par voie réglementaire.
\n
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Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 5 568 euros sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.
" } }, "LEGIARTI000020008495": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020008495", "URL": "article/LEGI/ARTI/00/00/20/00/84/LEGIARTI000020008495.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020000135", "@num": "2", "#text": "LOI n°2008-1425\n du 27 décembre 2008 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. 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"LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.

Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 5 729 euros sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.

" } }, "LEGIARTI000021625082": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021625082", "URL": "article/LEGI/ARTI/00/00/21/62/50/LEGIARTI000021625082.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021575713", "@num": "18", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307023", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006308292", "@fin": "1982-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308293", "@fin": "1983-10-09", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308294", "@fin": "1983-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308295", "@fin": "1984-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308296", "@fin": "1985-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308297", "@fin": "1986-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308298", "@fin": "1987-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308299", "@fin": "1988-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308300", "@fin": "1990-06-15", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308301", "@fin": "1990-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308302", "@fin": "1991-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308303", "@fin": "1993-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308304", "@fin": "1994-09-02", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308305", "@fin": "1995-10-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308306", "@fin": "1996-05-12", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308307", "@fin": "1997-04-11", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308308", "@fin": "1998-04-22", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.

Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 5 753 euros sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.

" } }, "LEGIARTI000023374380": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023374380", "URL": "article/LEGI/ARTI/00/00/23/37/43/LEGIARTI000023374380.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023347441", "@num": "2", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. 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"@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.

Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 5 698 € sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.

" } }, "LEGIARTI000023380658": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023380658", "URL": "article/LEGI/ARTI/00/00/23/38/06/LEGIARTI000023380658.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2010- 1657 du 29 décembre 2010 art. 95 IV et V : Un décret fixe les conditions d'application du présent article.

Ces dispositions sont applicables à compter de l'imposition des revenus de 2011.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000023347529", "@num": "95", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. 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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045300369", "@nortexte": "TFPF2207041O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000047840940", "@num": "5", "#text": "Décret n°2023-605 du 15 juillet 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047837708", "@nortexte": "ARMH2311227D", "@numtexte": "2023-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000050040355", "#text": "Accord collectif du 25 juin 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050038214", "@nortexte": "JUSB2419597O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000050125276", "@num": "3", "#text": "Accord collectif du 25 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050125018", "@nortexte": "JUST2420913O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000018663273", "@num": "46 AZA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051178405", "@num": "L124-1-1", "#text": "Code de l'énergie - art. L124-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748981", "@num": "R337-1", "#text": "Code de l'énergie - art. R337-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748985", "@num": "R337-3", "#text": "Code de l'énergie - art. R337-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748993", "@num": "R337-7", "#text": "Code de l'énergie - art. R337-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514454", "@num": "R445-9", "#text": "Code de l'énergie - art. R445-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303121", "@num": "196", "#text": "Code général des impôts, CGI. - art. 196", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212977", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. 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1. Chaque contribuable est imposable à l'impôt sur le revenu, tant en raison de ses bénéfices et revenus personnels que de ceux de ses enfants et des personnes considérés comme étant à sa charge au sens des articles 196 et 196 A bis. Les revenus perçus par les enfants réputés à charge égale de l'un et l'autre de leurs parents sont, sauf preuve contraire, réputés également partagés entre les parents.

Sauf application des dispositions des 4 et 5, les personnes mariées sont soumises à une imposition commune pour les revenus perçus par chacune d'elles et ceux de leurs enfants et des personnes à charge mentionnés au premier alinéa ; cette imposition est établie au nom de l'époux, précédée de la mention \" Monsieur ou Madame \".

Les partenaires liés par un pacte civil de solidarité défini à l'article 515-1 du code civil font l'objet, pour les revenus visés au premier alinéa, d'une imposition commune.L'imposition est établie à leurs deux noms, séparés par le mot : \" ou \".

2. Le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.

3. Toute personne majeure âgée de moins de vingt et un ans, ou de moins de vingt-cinq ans lorsqu'elle poursuit ses études, ou, quel que soit son âge, lorsqu'elle effectue son service militaire ou est atteinte d'une infirmité, peut opter, dans le délai de déclaration et sous réserve des dispositions du quatrième alinéa du 2° du II de l'article 156, entre :

1° L'imposition de ses revenus dans les conditions de droit commun ;

2° Le rattachement au foyer fiscal dont elle faisait partie avant sa majorité, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne ; le rattachement peut être demandé, au titre des années qui suivent celle au cours de laquelle elle atteint sa majorité, à l'un ou à l'autre des parents lorsque ceux-ci sont imposés séparément.

Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.

3° Le rattachement au foyer fiscal qui l'a recueillie après qu'elle soit devenue orpheline de père et de mère, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne.

4. Les époux font l'objet d'impositions distinctes :

a. Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;

b. Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;

c. Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.

5. Les personnes mariées et les partenaires liés par un pacte civil de solidarité sont soumis à une imposition commune pour les revenus dont ils ont disposé pendant l'année du mariage ou de la conclusion du pacte.
\n
Les époux et les partenaires liés par un pacte civil de solidarité peuvent toutefois opter pour l'imposition distincte des revenus dont chacun a personnellement disposé pendant l'année du mariage ou de la conclusion du pacte, ainsi que de la quote-part des revenus communs lui revenant.A défaut de justification de cette quote-part, ces revenus communs sont partagés en deux parts égales entre les époux ou partenaires liés par un pacte civil de solidarité. Cette option est exercée de manière irrévocable dans les délais prévus pour le dépôt de la déclaration initiale des revenus mentionnée à l'article 170. Elle n'est pas applicable lorsque les partenaires liés par un pacte civil de solidarité, conclu au titre d'une année antérieure, se marient entre eux.

6. Chacun des époux, partenaires, anciens époux ou anciens partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé pendant l'année de la réalisation de l'une des conditions du 4, du divorce ou de la dissolution du pacte, ainsi que pour la quote-part des revenus communs lui revenant.A défaut de justification de cette quote-part, ces revenus communs sont partagés en deux parts égales entre les époux, partenaires, anciens époux ou anciens partenaires liés par un pacte civil de solidarité.
\n
Les revenus communs sont, sauf preuve contraire, réputés partagés en deux parts égales entre les époux ou partenaires liés par un pacte civil de solidarité.

7. Abrogé

8. En cas de décès de l'un des conjoints ou partenaires liés par un pacte civil de solidarité, l'impôt afférent aux bénéfices et revenus non encore taxés est établi au nom des époux ou partenaires. 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Sauf application des dispositions du 4 et du second alinéa du 5, les personnes mariées sont soumises à une imposition commune pour les revenus perçus par chacune d'elles et ceux de leurs enfants et des personnes à charge mentionnés au premier alinéa ; cette imposition est établie au nom de l'époux, précédée de la mention \" Monsieur ou Madame \".

Les partenaires liés par un pacte civil de solidarité défini à l'article 515-1 du code civil font l'objet, pour les revenus visés au premier alinéa, d'une imposition commune. L'imposition est établie à leurs deux noms, séparés par le mot : \" ou \".

2. Le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.

1° L'imposition de ses revenus dans les conditions de droit commun ;

Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.

4. Les époux font l'objet d'impositions distinctes :

a. Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;

b. Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;

c. Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.

Les époux et les partenaires liés par un pacte civil de solidarité peuvent toutefois opter pour l'imposition distincte des revenus dont chacun a personnellement disposé pendant l'année du mariage ou de la conclusion du pacte, ainsi que de la quote-part des revenus communs lui revenant. A défaut de justification de cette quote-part, ces revenus communs sont partagés en deux parts égales entre les époux ou partenaires liés par un pacte civil de solidarité. Cette option est exercée de manière irrévocable dans les délais prévus pour le dépôt de la déclaration initiale des revenus mentionnée à l'article 170. Elle n'est pas applicable lorsque les partenaires liés par un pacte civil de solidarité, conclu au titre d'une année antérieure, se marient entre eux.

6. Chacun des époux, partenaires, anciens époux ou anciens partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé pendant l'année de la réalisation de l'une des conditions du 4, du divorce ou de la dissolution du pacte, ainsi que pour la quote-part des revenus communs lui revenant. A défaut de justification de cette quote-part, ces revenus communs sont partagés en deux parts égales entre les époux, partenaires, anciens époux ou anciens partenaires liés par un pacte civil de solidarité.

Les revenus communs sont, sauf preuve contraire, réputés partagés en deux parts égales entre les époux ou partenaires liés par un pacte civil de solidarité.

7. Abrogé

8. En cas de décès de l'un des conjoints ou partenaires liés par un pacte civil de solidarité, l'impôt afférent aux bénéfices et revenus non encore taxés est établi au nom des époux ou partenaires. Le conjoint ou le partenaire survivant est personnellement imposable pour la période postérieure au décès." } }, "LEGIARTI000030021295": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030021295", "URL": "article/LEGI/ARTI/00/00/30/02/12/LEGIARTI000030021295.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000029994811", "@num": "2", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. 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] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.

Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 5 726 € sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.

" } }, "LEGIARTI000031776511": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031776511", "URL": "article/LEGI/ARTI/00/00/31/77/65/LEGIARTI000031776511.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000031734373", "@num": "2", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. 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] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.

Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 5 732 € sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.

" } }, "LEGIARTI000033805192": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033805192", "URL": "article/LEGI/ARTI/00/00/33/80/51/LEGIARTI000033805192.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000033760564", "@num": "2", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. 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"@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.

Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 5 738 € sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.

" } }, "LEGIARTI000036426146": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-31", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036426146", "URL": "article/LEGI/ARTI/00/00/36/42/61/LEGIARTI000036426146.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000036377702", "@num": "2", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307023", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006308292", "@fin": "1982-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308293", "@fin": "1983-10-09", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308294", "@fin": "1983-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308295", "@fin": "1984-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308296", "@fin": "1985-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308297", "@fin": "1986-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308298", "@fin": "1987-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308299", "@fin": "1988-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308300", "@fin": "1990-06-15", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308301", "@fin": "1990-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308302", "@fin": "1991-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308303", "@fin": "1993-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308304", "@fin": "1994-09-02", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308305", "@fin": "1995-10-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308306", "@fin": "1996-05-12", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308307", "@fin": "1997-04-11", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308308", "@fin": "1998-04-22", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.

Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 5 795 € sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.

" } }, "LEGIARTI000037985596": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-30", "DATE_DEBUT": "2018-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000037985596", "URL": "article/LEGI/ARTI/00/00/37/98/55/LEGIARTI000037985596.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000037935215", "@num": "2", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. 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] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.

Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 5 888 € sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.

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Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.

Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 5 947 € sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.

" } }, "LEGIARTI000041471369": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-08-18", "DATE_DEBUT": "2019-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000041471369", "URL": "article/LEGI/ARTI/00/00/41/47/13/LEGIARTI000041471369.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000039793155", "@num": "155", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 155", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. 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2. Le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.

1° L'imposition de ses revenus dans les conditions de droit commun ;

Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.

4. Les époux font l'objet d'impositions distinctes :

a. Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;

b. Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;

c. Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.

6. Chacun des époux, partenaires, anciens époux ou anciens partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé pendant l'année de la réalisation de l'une des conditions du 4, du divorce ou de la dissolution du pacte, ainsi que pour la quote-part des revenus communs lui revenant. A défaut de justification de cette quote-part, ces revenus communs sont partagés en deux parts égales entre les époux, partenaires, anciens époux ou anciens partenaires liés par un pacte civil de solidarité.

Les revenus communs sont, sauf preuve contraire, réputés partagés en deux parts égales entre les époux ou partenaires liés par un pacte civil de solidarité.

7. Abrogé

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] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.

Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 5 959 € sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.

\n
" } }, "LEGIARTI000044978337": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044978337", "URL": "article/LEGI/ARTI/00/00/44/97/83/LEGIARTI000044978337.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000044794634", "@num": "2", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. 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"LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.

Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 6 042 € sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.

\n
" } }, "LEGIARTI000046176877": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D133-13-11-1", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046176877", "URL": "article/LEGI/ARTI/00/00/46/17/68/LEGIARTI000046176877.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 5 du décret n° 2022-1144 du 10 août 2022, ces dispositions entrent en vigueur le 1er janvier 2024.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000006303121", "@num": "196", "#text": "Code général des impôts, CGI. - art. 196", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308292", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307023", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033688960", "@num": "L133-5-12", "#text": "Code de la sécurité sociale. - art. L133-5-12", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742597", "@num": "L341-4", "#text": "Code de la sécurité sociale. - art. L341-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743350", "@num": "L541-1", "#text": "Code de la sécurité sociale. - art. L541-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796962", "@num": "L232-2", "#text": "Code de l'action sociale et des familles - art. L232-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038237609", "@fin": "2024-01-01", "#text": "Sous-paragraphe 1 : Dispositions communes aux déclarations des particuliers employeurs mentionnés à l'article L. 133-5-6", "@debut": "2019-03-18" }, { "@id": "LEGISCTA000048864445", "@fin": "2999-01-01", "#text": "Sous-paragraphe 1 : Dispositions communes aux déclarations des particuliers employeurs mentionnés à l'article L. 133-5-6", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048864448", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Dispositions spécifiques pour les déclarations des particuliers employeurs mentionnés à l'article L. 133-5-6", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048850453", "@fin": "2999-01-01", "#text": "Sous-section 3 : Dispositifs simplifiés de déclaration et de recouvrement de cotisations et contributions sociales", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172097", "@fin": "2018-12-27", "#text": "Section 1 : Modernisation et simplification des formalités au regard des entreprises", "@debut": "2004-02-10" }, { "@id": "LEGISCTA000037893639", "@fin": "2999-01-01", "#text": "Section 1 : Modernisation et simplification des formalités au regard des employeurs", "@debut": "2018-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155766", "@fin": "2018-12-27", "#text": "Chapitre 3 bis : Modernisation et simplification du recouvrement des cotisations", "@debut": "2004-02-10" }, { "@id": "LEGISCTA000037893641", "@fin": "2999-01-01", "#text": "Chapitre 3 bis : Modernisation et simplification des déclarations sociales et du recouvrement des cotisations et contributions sociales", "@debut": "2018-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141505", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126846", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044945209", "@fin": "2024-01-01", "@num": "D133-13-11-1", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046176877", "@fin": "2024-01-01", "@num": "D133-13-11-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048864353", "@fin": "2999-01-01", "@num": "D133-13-11-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. Le plafond annuel de l'aide prévu au 5° de l'article L. 133-5-12 est fixé, par foyer fiscal au sens de l'article 6 du code général des impôts :
\n
a) À 10 000 euros pour les personnes mentionnées au 3° de l'article L. 341-4 du code de la sécurité sociale, ainsi que pour les personnes ayant à leur charge une personne, vivant sous leur toit, mentionnée au même 3° ou un enfant donnant droit au complément d'allocation d'éducation de l'enfant handicapé prévu par le deuxième alinéa de l'article L. 541-1 du même code ;
\n
b) À 6 000 euros dans les autres cas, majorés de 750 € par enfant à charge au sens des articles 196 et 196 B du code général des impôts et au titre de chacun des membres du foyer fiscal âgé de plus de soixante-cinq ans ainsi qu'aux ascendants à charge remplissant les conditions prévues au premier alinéa de l'article L. 232-2 du code de l'action sociale et la même condition d'âge, sans pouvoir excéder le montant total de 7 500 €.

II.-Le plafond annuel de l'aide prévu au 6° de l'article L. 133-5-12 est fixé, par foyer fiscal au sens de l'article 6 du code général des impôts, à 1 150 € par enfant à charge âgé de moins de six ans.

" } }, "LEGIARTI000046197457": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046197457", "URL": "article/LEGI/ARTI/00/00/46/19/74/LEGIARTI000046197457.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. 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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050038214", "@nortexte": "JUSB2419597O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000050125276", "@num": "3", "#text": "Accord collectif du 25 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050125018", "@nortexte": "JUST2420913O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000018663273", "@num": "46 AZA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051178405", "@num": "L124-1-1", "#text": "Code de l'énergie - art. 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2. Le contribuable peut réclamer des impositions distinctes pour ses enfants, lorsque ceux-ci tirent un revenu de leur travail ou d'une fortune indépendante de la sienne.

1° L'imposition de ses revenus dans les conditions de droit commun ;

Si la personne qui demande le rattachement est mariée, l'option entraîne le rattachement des revenus du ménage aux revenus de l'un ou des parents de l'un des conjoints.

3° Le rattachement au foyer fiscal qui l'a recueillie après qu'elle est devenue orpheline de père et de mère, si le contribuable auquel elle se rattache accepte ce rattachement et inclut dans son revenu imposable les revenus perçus pendant l'année entière par cette personne.

4. Les époux font l'objet d'impositions distinctes :

a. Lorsqu'ils sont séparés de biens et ne vivent pas sous le même toit ;

b. Lorsqu'étant en instance de séparation de corps ou de divorce, ils ont été autorisés à avoir des résidences séparées ;

c. Lorsqu'en cas d'abandon du domicile conjugal par l'un ou l'autre des époux, chacun dispose de revenus distincts.

6. Chacun des époux, partenaires, anciens époux ou anciens partenaires liés par un pacte civil de solidarité est personnellement imposable pour les revenus dont il a disposé pendant l'année de la réalisation de l'une des conditions du 4, du divorce ou de la dissolution du pacte, ainsi que pour la quote-part des revenus communs lui revenant. A défaut de justification de cette quote-part, ces revenus communs sont partagés en deux parts égales entre les époux, partenaires, anciens époux ou anciens partenaires liés par un pacte civil de solidarité.

Les revenus communs sont, sauf preuve contraire, réputés partagés en deux parts égales entre les époux ou partenaires liés par un pacte civil de solidarité.

7. Abrogé

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"@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308307", "@fin": "1997-04-11", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308308", "@fin": "1998-04-22", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.

Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 6 368 € sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.

\n
" } }, "LEGIARTI000048098151": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048098151", "URL": "article/LEGI/ARTI/00/00/48/09/81/LEGIARTI000048098151.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000050125276", "@num": "3", "#text": "Accord collectif du 25 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050125018", "@nortexte": "JUST2420913O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "#text": "CGI 196", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000044944809", "@num": "1", "#text": "Décret n°2021-1935 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044793060", "@nortexte": "SSAS2134688D", "@numtexte": "2021-1935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045300596", "#text": "Accord collectif - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045300369", "@nortexte": "TFPF2207041O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000047840940", "@num": "5", "#text": "Décret n°2023-605 du 15 juillet 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047837708", "@nortexte": "ARMH2311227D", "@numtexte": "2023-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000050040355", "#text": "Accord collectif du 25 juin 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050038214", "@nortexte": "JUSB2419597O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGIARTI000018663273", "@num": "46 AZA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051178405", "@num": "L124-1-1", "#text": "Code de l'énergie - art. L124-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748981", "@num": "R337-1", "#text": "Code de l'énergie - art. R337-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748985", "@num": "R337-3", "#text": "Code de l'énergie - art. R337-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748993", "@num": "R337-7", "#text": "Code de l'énergie - art. R337-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514454", "@num": "R445-9", "#text": "Code de l'énergie - art. R445-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641827", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212977", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. L286 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162770", "@fin": "1988-12-31", "#text": "DISPOSITIONS GENERALES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048098151", "@fin": "1979-07-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307023", "@fin": "1982-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307024", "@fin": "1983-10-09", "@num": "6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307025", "@fin": "2000-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307026", "@fin": "2000-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307027", "@fin": "2002-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307028", "@fin": "2002-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307029", "@fin": "2003-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307030", "@fin": "2005-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307031", "@fin": "2011-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380658", "@fin": "2012-05-07", "@num": "6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842602", "@fin": "2019-12-30", "@num": "6", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471369", "@fin": "2022-08-18", "@num": "6", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046197457", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Chaque chef de famille est imposable à l’impôt sur le revenu des personnes physiques (taxe proportionnelle et surtaxe progressive) tant en raison de ses bénéfices et revenus personnels que de ceux de sa femme et des enfants considérés comme étant à sa charge au sens de l’article 196 ci-après.
\n2. Par dérogation au paragraphe précédent, le contribuable peut réclamer des impositions distinctes pour ses enfants lorsqu’ils tirent un revenu de leur propre travail ou d’une fortune indépendante de la sienne.
\n3. La femme mariée fait l’objet d’une imposition distincte :
\nа) Lorsqu’elle est séparée de biens et ne vit pas avec son mari ;
\nb) Lorsqu’étant en instance de séparation de corps ou de divorce, elle réside séparément de son mari dans les conditions prévues par l’article 236 du code civil ;
\nc) Lorsque, ayant été abandonnée par son mari ou ayant abandonné elle-même le domicile conjugal, elle dispose de revenus distincts de ceux de son mari.

La femme mariée est, en outre, personnellement imposable pour les revenus dont elle a disposé pendant l’année de son mariage jusqu’à la date de celui-ci.

" } }, "LEGIARTI000048199697": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1950-10-10", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048199697", "URL": "article/LEGI/ARTI/00/00/48/19/96/LEGIARTI000048199697.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000025041410", "@num": "4", "#text": "Arrêté du 29 juillet 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000294318", "@nortexte": "EQUC8700526A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006711763", "@num": "3", "#text": "Décret n°92-105 du 30 janvier 1992 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000527903", "@nortexte": "ACVC9200005D", "@numtexte": "92-105", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-30" }, { "@id": "LEGIARTI000006712174", "@num": "4", "#text": "Décret n°92-566 du 25 juin 1992 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541093", "@nortexte": "SANH9201026D", "@numtexte": "92-566", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-25" }, { "@id": "LEGIARTI000049741692", "@num": "33 bis", "#text": "Décret n°2004-1056 du 5 octobre 2004 - art. 33 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440905", "@nortexte": "ECOB0460009D", "@numtexte": "2004-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-05" }, { "@id": "LEGIARTI000021065446", "@num": "1", "#text": "Décret n°2009-1141\n du 22 septembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021064917", "@nortexte": "DEVU0917021D", "@numtexte": "2009-1141", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-09-22" }, { "@id": "LEGIARTI000045395893", "@num": "2", "#text": "Arrêté du 22 janvier 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027004055", "@nortexte": "BUDE1223843A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-01-22" }, { "@id": "LEGIARTI000042168415", "#text": "Arrêté du 31 janvier 2018 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000036619470", "@nortexte": "CPAE1802846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-31" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740912", "@num": "15", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000021066736", "@num": "R442-3-2", "#text": "Code de la construction et de l'habitation. - art. R442-3-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021311659", "@num": "D712-20", "#text": "Code de la sécurité sociale. - art. D712-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033820014", "@num": "R621-3", "#text": "Code des pensions militaires d'invalidité et de... - art. R621-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045534993", "@num": "Annexe B", "#text": "Code général des collectivités territoriales - art. Annexe B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981460", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860994", "@num": "195", "#text": "Code général des impôts, CGI. - art. 195 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220369", "@num": "196 A bis", "#text": "Code général des impôts, CGI. - art. 196 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910306", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213149", "@num": "200 quater A", "#text": "Code général des impôts, CGI. - art. 200 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213097", "@num": "200 quaterdecies", "#text": "Code général des impôts, CGI. - art. 200 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622957", "@num": "204 H", "#text": "Code général des impôts, CGI. - art. 204 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467581", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046197457", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805204", "@num": "796 bis", "#text": "Code général des impôts, CGI. - art. 796 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766417", "@num": "2 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668639", "@num": "2 terdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043164894", "@num": "344 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046724096", "@num": "46 AG terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642754", "@num": "2 terdecies C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642731", "@num": "2 terdecies D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642714", "@num": "2 terdecies F", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642679", "@num": "2 terdecies H", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642508", "@num": "46 AG duodecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AG duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048199697", "@fin": "1950-10-10", "@num": "196", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049326583", "@fin": "1953-02-08", "@num": "196", "@etat": "MODIFIE", "@debut": "1950-10-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049445463", "@fin": "1954-04-11", "@num": "196", "@etat": "MODIFIE", "@debut": "1953-02-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477537", "@fin": "1979-07-01", "@num": "196", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303121", "@fin": "2002-12-31", "@num": "196", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006303122", "@fin": "2999-01-01", "@num": "196", "@etat": "VIGUEUR", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont considérés comme étant à la charge du contribuable, à la condition de n’avoir pas de revenus distincts de ceux qui servent de base à l’imposition de ce dernier :

1° Ses enfants, s’ils sont âgés de moins de vingt et un ans ou s’ils infirmes. La limite d’âge de vingt et un peut être prolongée de cinq années au plus pour les enfants dont les études ont été retardées par les événements résultant des hostilités tels que refus du S. T. O., engagement dans les armées françaises et les organisations de la résistance ou internement consécutif à des actes de résistance ;

2° Sous les mêmes conditions, les enfants recueillis par lui à son propre foyer.

La situation de famille dont il doit être tenu compte est celle existant au 1er janvier de l’année de l’imposition.

" } }, "LEGIARTI000048805464": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048805464", "URL": "article/LEGI/ARTI/00/00/48/80/54/LEGIARTI000048805464.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048769571", "@num": "2", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307023", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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", 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"LIEN_ART": { "@id": "LEGIARTI000006308295", "@fin": "1984-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308296", "@fin": "1985-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308297", "@fin": "1986-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308298", "@fin": "1987-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308299", "@fin": "1988-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308300", "@fin": "1990-06-15", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308301", "@fin": "1990-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308302", "@fin": "1991-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308303", "@fin": "1993-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308304", "@fin": "1994-09-02", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308305", "@fin": "1995-10-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308306", "@fin": "1996-05-12", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308307", "@fin": "1997-04-11", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308308", "@fin": "1998-04-22", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308309", "@fin": "1999-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308310", "@fin": "2000-03-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308311", "@fin": "2000-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308312", "@fin": "2001-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308313", "@fin": "2002-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308314", "@fin": "2003-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308315", "@fin": "2004-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308316", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308317", "@fin": "2005-12-31", "@num": "196 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308318", "@fin": "2006-12-27", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308319", "@fin": "2007-12-28", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888077", "@fin": "2008-12-29", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008495", "@fin": "2010-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625082", "@fin": "2011-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374380", "@fin": "2015-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021295", "@fin": "2016-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776511", "@fin": "2017-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805192", "@fin": "2018-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426146", "@fin": "2018-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985596", "@fin": "2019-12-30", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464076", "@fin": "2020-12-31", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907511", "@fin": "2022-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2025-02-16", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051212977", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.

Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 6 674 € sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.

\n
" } }, "LEGIARTI000049326583": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1953-02-08", "DATE_DEBUT": "1950-10-10" } }, "META_COMMUN": { "ID": "LEGIARTI000049326583", "URL": "article/LEGI/ARTI/00/00/49/32/65/LEGIARTI000049326583.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifié par le I de l'article 13 du décret n° 50-1261 du 6 octobre 1950, publié au JORF des lundi 9 et mardi 10 octobre 1950, p. 10490.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025041410", "@num": "4", "#text": "Arrêté du 29 juillet 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000294318", "@nortexte": "EQUC8700526A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006711763", "@num": "3", "#text": "Décret n°92-105 du 30 janvier 1992 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000527903", "@nortexte": "ACVC9200005D", "@numtexte": "92-105", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-30" }, { "@id": "LEGIARTI000006712174", "@num": "4", "#text": "Décret n°92-566 du 25 juin 1992 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541093", "@nortexte": "SANH9201026D", "@numtexte": "92-566", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-25" }, { "@id": "LEGIARTI000049741692", "@num": "33 bis", "#text": "Décret n°2004-1056 du 5 octobre 2004 - art. 33 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440905", "@nortexte": "ECOB0460009D", "@numtexte": "2004-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-05" }, { "@id": "LEGIARTI000021065446", "@num": "1", "#text": "Décret n°2009-1141\n du 22 septembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021064917", "@nortexte": "DEVU0917021D", "@numtexte": "2009-1141", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-09-22" }, { "@id": "LEGIARTI000045395893", "@num": "2", "#text": "Arrêté du 22 janvier 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027004055", "@nortexte": "BUDE1223843A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-01-22" }, { "@id": "LEGIARTI000042168415", "#text": "Arrêté du 31 janvier 2018 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000036619470", "@nortexte": "CPAE1802846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-31" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740912", "@num": "15", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000021066736", "@num": "R442-3-2", "#text": "Code de la construction et de l'habitation. - art. R442-3-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021311659", "@num": "D712-20", "#text": "Code de la sécurité sociale. - art. D712-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033820014", "@num": "R621-3", "#text": "Code des pensions militaires d'invalidité et de... - art. R621-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045534993", "@num": "Annexe B", "#text": "Code général des collectivités territoriales - art. Annexe B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981460", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860994", "@num": "195", "#text": "Code général des impôts, CGI. - art. 195 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220369", "@num": "196 A bis", "#text": "Code général des impôts, CGI. - art. 196 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910306", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213149", "@num": "200 quater A", "#text": "Code général des impôts, CGI. - art. 200 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213097", "@num": "200 quaterdecies", "#text": "Code général des impôts, CGI. - art. 200 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622957", "@num": "204 H", "#text": "Code général des impôts, CGI. - art. 204 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467581", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046197457", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805204", "@num": "796 bis", "#text": "Code général des impôts, CGI. - art. 796 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766417", "@num": "2 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668639", "@num": "2 terdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043164894", "@num": "344 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046724096", "@num": "46 AG terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642754", "@num": "2 terdecies C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642731", "@num": "2 terdecies D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642714", "@num": "2 terdecies F", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642679", "@num": "2 terdecies H", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642508", "@num": "46 AG duodecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AG duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048199697", "@fin": "1950-10-10", "@num": "196", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049326583", "@fin": "1953-02-08", "@num": "196", "@etat": "MODIFIE", "@debut": "1950-10-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049445463", "@fin": "1954-04-11", "@num": "196", "@etat": "MODIFIE", "@debut": "1953-02-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477537", "@fin": "1979-07-01", "@num": "196", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303121", "@fin": "2002-12-31", "@num": "196", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006303122", "@fin": "2999-01-01", "@num": "196", "@etat": "VIGUEUR", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont considérés comme étant à la charge du contribuable, à la condition de n’avoir pas de revenus distincts de ceux qui servent de base à l’imposition de ce dernier :

2° Sous les mêmes conditions, les enfants recueillis par lui à son propre foyer.

" } }, "LEGIARTI000049445463": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1954-04-11", "DATE_DEBUT": "1953-02-08" } }, "META_COMMUN": { "ID": "LEGIARTI000049445463", "URL": "article/LEGI/ARTI/00/00/49/44/54/LEGIARTI000049445463.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifié par l'article 48 de la loi de finances pour l’exercice 1953 (n° 53-79 du 7 février 1953), JORF du 8 février 1953, p. 1234.

Sont considérés comme étant à la charge du contribuable, à la condition de n’avoir pas de revenus distincts de ceux qui servent de base à l’imposition de ce dernier :

1° Ses enfants, s’ils sont âgés de moins de vingt et un ans, ou de moins de vingt-cinq ans, s’ils justifient de la poursuite de leurs éludes, ou s’ils sont infirmes.

2° Sous les mêmes conditions, les enfants recueillis par lui à son propre foyer.

\n
" } }, "LEGIARTI000049477537": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1954-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000049477537", "URL": "article/LEGI/ARTI/00/00/49/47/75/LEGIARTI000049477537.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifié par le II de l'article 27 de la loi n° 54-404 du 10 avril 1954 portant réforme fiscale, JORF du 11 avril 1954, p. 3482.

Sont considérés comme étant à la charge du contribuable, à la condition de n’avoir pas de revenus distincts de ceux qui servent de base à l’imposition de ce dernier :

1° Ses enfants, s’ils sont âgés de moins de vingt et un ans, ou de moins de vingt-cinq ans, s’ils justifient de la poursuite de leurs éludes, ou s’ils sont infirmes.

2° Sous les mêmes conditions, les enfants recueillis par lui à son propre foyer.

Sont également considérés comme étant à la charge du contribuable, l’ascendant, ou bien le frère ou la sœur gravement invalide, de la femme seule, à condition que le revenu imposable de celle-ci ne dépasse pas 600.000 F, que les revenus de la personne à charge n’excèdent pas 140.000 F par an et que cette dernière habite exclusivement sous le toit du contribuable.

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Article 1 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 13/08/2022 (Décret n° 2022-1144 du 10 août 2022 portant application des articles L. 133-8-7 et L. 133-8-10 du code de la sécurité sociale)