{ "article": { "LEGIARTI000006273026": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "54", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1981-01-01", "DATE_DEBUT": "1980-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273026", "URL": "article/LEGI/ARTI/00/00/06/27/30/LEGIARTI000006273026.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEAPXXXXXX054AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 39 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFTEXT000000522254", "#text": "Loi 76-1232 1976-12-29 Finances pour 1977 JORF 30 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 91 Finances pour 1980 JORF 19 janvier en vigueur le 1er janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006815630", "@num": "L333-6", "#text": "Code de l'urbanisme - art. L333-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000522254", "@num": "76-1232", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°76-1232 du 29 décembre 1976 DE FINANCES POUR 1977", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000522254", "@c_titre_court": "Loi n°76-1232 du 29 décembre 1976" }, { "@fin": "2999-01-01", "#text": "Loi n° 76-1232 du 29 décembre 1976 DE FINANCES POUR 1977", "@debut": "1976-12-30", "@id_txt": "LEGITEXT000006068540", "@c_titre_court": "Loi n° 76-1232 du 29 décembre 1976" } ], "@date_publi": "1976-12-30", "@date_signature": "1976-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006273026", "@fin": "1981-01-01", "@num": "54", "@etat": "MODIFIE", "@debut": "1980-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006273027", "@fin": "1996-02-24", "@num": "54", "@etat": "ABROGE", "@debut": "1981-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002480547", "@fin": "2999-01-01", "@num": "54", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Les ressources du fonds d'équipement des collectivités locales [*fonds de compensation de la TVA*] comprennent :
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a) les dotations budgétaires, ouvertes chaque année par la loi et destinées à permettre progressivement le remboursement intégral de la taxe à la valeur ajoutée acquittée par les collectivités locales et leurs groupements sur leurs dépenses réelles d'investissement ;
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b) les sommes visées à l'article L. 333-6 du Code de l'urbanisme.
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II. - Les dotations budgétaires visées au I a ci-dessus sont réparties entre les départements, les communes, leurs groupements, leurs régies et les organismes chargés de la gestion des agglomérations nouvelles, au prorata de leurs dépenses réelles d'investissement, telles qu'elles seront définies par décret.
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Pour l'application des dispositions de l'alinéa précédent, il n'est pas tenu compte des dépenses d'investissement effectuées au titre d'activités pour lesquelles les collectivités locales et autres personnes morales concernées sont elles-mêmes assujetties à la taxe sur la valeur ajoutée.
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III. - A titre transitoire, pour 1977, les ressources du fonds d'équipement des collectivités locales ouvertes dans la présente loi sont réparties entre les communes, leurs groupements dotés d'une fiscalité propre et les organismes chargés de la gestion des agglomérations nouvelles par le comité de gestion du fonds d'action locale créé par l'article 39-3 de la loi n° 66-10 du 6 janvier 1966, selon les règles retenues pour la répartition générale des ressources de cet organisme.
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IV. - 1° Les sommes visées à l'article L. 333-6 du code de l'urbanisme, et qui constituent des recettes de l'Etat, sont affectées au fonds d'équipement des collectivités locales par prélèvement sur ces recettes.
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2° Ces sommes sont réparties entre les départements par le comité de gestion du fonds d'action locale qui détermine les critères de cette répartition.
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3° Le conseil général redistribue les sommes attribuées au département entre les petites communes. Il détermine les critères de cette répartition, et notamment la liste des communes bénéficiaires.
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V. - Les sommes versées par le fonds d'équipement des collectivités locales sont inscrites à la section d'investissement du budget de la collectivité, de l'établissement ou de l'organisme bénéficiaire.
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Toutefois, à titre exceptionnel et dans la mesure où elles excédent le total des dépenses figurant à la section de fonctionnement desdits budgets pour assurer le paiement des intérêts afférents aux emprunts souscrits par la collectivité, l'établissement ou l'organisme bénéficiaire.
" } }, "LEGIARTI000006273358": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1981-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273358", "URL": "article/LEGI/ARTI/00/00/06/27/33/LEGIARTI000006273358.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBRXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 4 Finances pour 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000339460", "#text": "LOI 80-1094 1980-12-30 Finances pour 1981 JORF 31 décembre 1980 en vigueur le 1er JANVIER 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006308275", "@num": "194", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 194 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309836", "@num": "403", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309851", "@num": "406 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 406 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309898", "@num": "438", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 438 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309971", "@num": "520 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 520 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000339460", "@num": "80-1094", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-1094 du 30 décembre 1980 DE FINANCES POUR 1981", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000339460", "@c_titre_court": "Loi n°80-1094 du 30 décembre 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-1094 du 30 décembre 1980 DE FINANCES POUR 1981 (1)", "@debut": "1981-01-01", "@id_txt": "LEGITEXT000006068683", "@c_titre_court": "Loi n° 80-1094 du 30 décembre 1980" } ], "@date_publi": "1980-12-31", "@date_signature": "1980-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273358", "@fin": "2007-09-01", "@num": "3", "@etat": "PERIME", "@debut": "1981-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002503383", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Les contribuables qui ont au moins trois enfants à charge bénéficient d'une demi-part supplémentaire de quotient familial.
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Cette disposition se substitue à l'article 4-I de la loi de finances pour 1980 relatif à la majoration de quotient familial pour les familles d'au moins cinq enfants à charge.
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II Paragraphe modificateur
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III Alinéa modificateur
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Les dispositions ci-dessus sont applicables à compter du 1er février 1981.
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IV - La surtaxe exceptionnelle et provisoire visée aux II et III ci-dessus est recouvrée dans les mêmes formes et sous les mêmes conditions que les droits auxquels elle s'ajoute. Elle cesse d'avoir effet à compter du 31 janvier 1982.
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V - Les surtaxes exceptionnelles et provisoires prévues aux II et III ci-dessus sont intégrées dans les tarifs du droit de consommation, de fabrication, de circulation et du droit spécifique sur les bières pour leur période d'application.
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" } }, "LEGIARTI000006273362": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1981-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273362", "URL": "article/LEGI/ARTI/00/00/06/27/33/LEGIARTI000006273362.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBRXXXXXX007AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 79 Finances pour 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000339460", "#text": "LOI 80-1094 1980-12-30 Finances pour 1981 JORF 31 décembre 1980 en vigueur le 1er JANVIER 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006309264", "@num": "238 bis HC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000339460", "@num": "80-1094", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-1094 du 30 décembre 1980 DE FINANCES POUR 1981", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000339460", "@c_titre_court": "Loi n°80-1094 du 30 décembre 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-1094 du 30 décembre 1980 DE FINANCES POUR 1981 (1)", "@debut": "1981-01-01", "@id_txt": "LEGITEXT000006068683", "@c_titre_court": "Loi n° 80-1094 du 30 décembre 1980" } ], "@date_publi": "1980-12-31", "@date_signature": "1980-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273362", "@fin": "2007-09-01", "@num": "7", "@etat": "PERIME", "@debut": "1981-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002292024", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A compter du 1er janvier 1980 les revenus et les bénéfices investis dans les territoires d'outre-mer et dans la collectivité territoriale de Mayotte peuvent, dans les mêmes conditions, bénéficier du régime prévu par le paragraphe III de l'article 79 de la loi de finances pour 1980 (n° 80-30 du 18 janvier 1980).
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" } }, "LEGIARTI000006273363": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1981-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273363", "URL": "article/LEGI/ARTI/00/00/06/27/33/LEGIARTI000006273363.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBRXXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 ter, 1728, 209 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 8 Finances pour 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000339460", "#text": "LOI 80-1094 1980-12-30 Finances pour 1981 JORF 31 décembre 1980 en vigueur le 1er JANVIER 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006296515", "@num": "10 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311764", "@num": "1519", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1519 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312170", "@num": "1587", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1587 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307601", "@num": "39 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071785", "#text": "Code minier 31", "@sens": "source", "@cidtexte": "LEGITEXT000006071785", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000339460", "@num": "80-1094", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-1094 du 30 décembre 1980 DE FINANCES POUR 1981", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000339460", "@c_titre_court": "Loi n°80-1094 du 30 décembre 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-1094 du 30 décembre 1980 DE FINANCES POUR 1981 (1)", "@debut": "1981-01-01", "@id_txt": "LEGITEXT000006068683", "@c_titre_court": "Loi n° 80-1094 du 30 décembre 1980" } ], "@date_publi": "1980-12-31", "@date_signature": "1980-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273363", "@fin": "2007-09-01", "@num": "8", "@etat": "PERIME", "@debut": "1981-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001117603", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Le délai prévu à l'article 39 ter du code général des impôts dans lequel la provision pour reconstitution des gisements d'hydrocarbures doit être employée en investissements d'exploration est ramené de cinq ans à un an. L'impôt correspondant à la réintégration des sommes non employées dans ce délai est majoré de l'intérêt de retard prévu à l'article 1728 du code général des impôts.
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Les provisions pour reconstitution des gisements constituées au cours des exercices clos avant le 31 décembre 1980 peuvent être employées jusqu'au 31 décembre 1981 *date limite*.
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II - 1° Les entreprises qui, au cours des exercices clos à compter du 31 décembre 1980, réalisent des investissements amortissables en emploi de la provision pour reconstitution des gisements d'hydrocarbures, doivent rapporter à leurs résultats imposables, au même rythme que l'amortissement, une somme égale au montant de ces investissements. Lorsque la provision est employée sous une autre forme, la même réintégration est effectuée en une seule fois.
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Toutefois, pour les investissements réalisés hors de France au cours des exercices clos avant le 1er janvier 1985, la réintégration ne porte que sur 60 p. 100 de leur montant. En ce qui concerne les travaux de recherches ou d'immobilisations réalisés en France au cours des exercices clos avant le 1er janvier 1990, ou les prises de participations effectuées au cours de la même période dans des sociétés ou organismes mentionnés à l'article 39 ter du code général des impôts et ayant pour objet exclusif la recherche et l'exploitation de gisements d'hydrocarbures en France, la réintégration ne porte que sur 20 p. 100 du montant de ces investissements.
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2° Les entreprises imposées selon le régime du bénéfice mondial ou du bénéfice consolidé défini à l'article 209 quinquies du code général des impôts effectuent la réintégration dans leur résultat d'ensemble.
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III - La redevance prévue à l'article 31 du code minier s'applique, à compter du 1er janvier 1981, à l'ensemble des concessions, permis d'exploitation ainsi qu'au périmètre de Lacq dans les conditions définies au présent paragraphe.
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1° Alinéa modificateur
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Les productions anciennes s'entendent des quantités extraites, selon des techniques classiques, de puits mis en service avant le 1er janvier 1980. Les autres quantités extraites constituent des productions nouvelles. Les techniques classiques au sens du présent paragraphe sont définies par le décret prévu au 2 ci-dessous.
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2° Un décret en Conseil d'Etat précise les modalités d'application du présent paragraphe et notamment le mode de détermination de la valeur des produits extraits.
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Les dispositions du présent paragraphe sont introduites, par décret en Conseil d'Etat, dans le code minier avec les adaptations nécessaires.
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IV - A compter du 1er janvier 1981, les taux des redevances communale et départementale des mines pour les hydrocarbures, fixés par l'article 8 de la loi de finances pour 1980 (n° 80-30 du 18 janvier 1980), sont modifiés comme suit :
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- en ce qui concerne le pétrole brut, le tarif sera porté, par tonne nette extraite, à 9,90 F pour la redevance communale et à 7,62 F pour la redevance départementale ;
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- en ce qui concerne le gaz naturel, les tarifs applicables pour 1.000 mètres cubes extraits seront respectivement fixés à 2,80 F pour la redevance communale et à 2,24 F pour la redevance départementale.
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Ces taux varieront chaque année en fonction du prix des produits.
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V Paragraphe modificateur
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" } }, "LEGIARTI000006273372": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1981-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273372", "URL": "article/LEGI/ARTI/00/00/06/27/33/LEGIARTI000006273372.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBRXXXXXX021AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000695332", "#text": "Loi 48-777 1948-05-04", "@sens": "source", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000313484", "#text": "Loi 48-957 1948-06-09", "@sens": "source", "@cidtexte": "JORFTEXT000000313484", "@numtexte": "48-957", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1948-06-09" }, { "@id": "JORFTEXT000000692445", "#text": "Loi 49-420 1949-03-25", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000692192", "#text": "Loi 49-1098 1949-08-02", "@sens": "source", "@cidtexte": "JORFTEXT000000692192", "@numtexte": "49-1098", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1949-08-02" }, { "@id": "JORFTEXT000000888570", "#text": "Loi 51-695 1951-05-24", "@sens": "source", "@cidtexte": "JORFTEXT000000888570", "@numtexte": "51-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000693389", "#text": "Loi 52-870 1952-07-22", "@sens": "source", "@cidtexte": "JORFTEXT000000693389", "@numtexte": "52-870", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-07-22" }, { "@id": "JORFTEXT000000886458", "#text": "Loi 78-1239 1978-12-29 art. 45 Finances pour 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000339460", "#text": "Loi 80-1094 1980-12-30 Finances pour 1981 JORF 31 décembre 1980 en vigueur le 1er janvier 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000339460", "@num": "80-1094", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-1094 du 30 décembre 1980 DE FINANCES POUR 1981", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000339460", "@c_titre_court": "Loi n°80-1094 du 30 décembre 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-1094 du 30 décembre 1980 DE FINANCES POUR 1981 (1)", "@debut": "1981-01-01", "@id_txt": "LEGITEXT000006068683", "@c_titre_court": "Loi n° 80-1094 du 30 décembre 1980" } ], "@date_publi": "1980-12-31", "@date_signature": "1980-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006273372", "@fin": "2999-01-01", "@num": "21", "@etat": "VIGUEUR", "@debut": "1981-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001884481", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I et II Paragraphes modificateurs
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III. Les dispositions de la loi n° 49-420 du 25 mars 1949 modifiée sont applicables aux rentes perpétuelles constituées entre particuliers antérieurement au 1er janvier 1980.
\n
Le capital correspondant à la rente en perpétuel dont le rachat aura été demandé postérieurement au 30 septembre 1980 sera calculé, nonobstant toutes clauses ou conventions contraires, en tenant compte de la majoration dont cette rente a bénéficié ou aurait dû bénéficier en vertu de la présente loi.
\n
IV. Les actions ouvertes par la loi susvisée du 25 mars 1949, complétée par la loi n° 52-870 du 22 juillet 1952 est modifiée en dernier lieu par la loi n° 80-30 du 18 janvier 1980, pourront à nouveau être intentées pendant un délai de deux ans à dater de la publication de la présente loi.
\n
V. Les taux de majoration fixés au paragraphe I ci-dessus sont applicables, sous les mêmes conditions de dates, aux rentes viagères visées par le titre Ier de la loi n° 48-777 du 4 mai 1948, par la loi n° 48-957 du 9 juin 1948, par les titres Ier, et II de la loi n° 49-1098 du 2 août 1949 et par la loi n° 51-695 du 24 mai 1951. Cependant, l'application des majorations aux rentes viagères constituées en 1979 s'effectuera dans les conditions prévues par l'article 45-VI de la loi n° 78-1239 du 29 décembre 1978 portant loi de finances pour 1979.
\n
VI. et VII Paragraphes modificateurs
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VIII. Les dispositions du présent article prendront effet à compter du 1er janvier 1981.
" } }, "LEGIARTI000006273393": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273393", "URL": "article/LEGI/ARTI/00/00/06/27/33/LEGIARTI000006273393.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273393", "@fin": "2007-09-01", "@num": "1", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002080176", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Sous réserve des dispositions de la présente loi, la perception des impôts, produits et revenus affectés à l'Etat, aux collectivités territoriales, aux établissements publics et organismes divers habilités à les percevoir, continue d'être effectuée au-delà du 31 décembre 1979 et pendant toute l'année 1980 conformément aux lois et règlements.
\n
\n
II - Lorsqu'elles ne comportent pas de date d'application, les dispositions de la présente loi qui concernent l'impôt sur le revenu et l'impôt sur les sociétés s'appliquent, pour la première fois, pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1979 et, en matière d'impôt sur les sociétés, aux bénéfices des exercices clos à compter du 31 décembre 1979.
\n
" } }, "LEGIARTI000006273394": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273394", "URL": "article/LEGI/ARTI/00/00/06/27/33/LEGIARTI000006273394.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006311358", "@num": "1010", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308323", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273394", "@fin": "2007-09-01", "@num": "3", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002292150", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Le barème de l'impôt sur le revenu est fixé comme suit :
\n Revenu imposable : n'excédant pas 17.450 F ; taux : 0 %
\n Revenu imposable : de 17.450 F à 18.250 F ; taux : 5 %
\n Revenu imposable : de 18.250 F à 21.650 F ; taux : 10 %
\n Revenu imposable : de 21.650 F à 34.250 F ; taux : 15 %
\n Revenu imposable : de 34.250 F à 44.550 F ; taux : 20 %
\n Revenu imposable : de 44.550 F à 56.000 F ; taux : 25 %
\n Revenu imposable : de 56.000 F à 67.750 F ; taux : 30 %
\n Revenu imposable : de 67.750 F à 78.150 F ; taux : 35 %
\n Revenu imposable : de 78.150 F à 130.250 F ; taux : 40 %
\n Revenu imposable : de 130.250 F à 179.150 F ; taux : 45 %
\n Revenu imposable : de 179.150 F à 211.900 F ; taux : 50 %
\n Revenu imposable : de 211.900 F à 250.100 F ; taux : 55 %
\n Revenu imposable : au delà de 250.100 F ; taux 60 %.
\n
II - Les contribuables dont le revenu, net de frais professionnels, n'excède pas 18.600 F ou 20.300 F, s'ils sont âgés de plus de soixante-cinq ans, sont exonérés de l'impôt sur le revenu.
\n
\n
II - La déduction dont les personnes âgées de plus de soixante-cinq ans ou invalides bénéficient pour la détermination de leur revenu imposable est portée :
\n
- à 4.080 F pour celles dont le revenu net global n'excède pas 25.200 F ;
\n
- à 2.040 F pour celles dont le revenu net global est compris entre 25.200 F et 40.800 F.
\n
IV et V Paragraphes modificateurs
\n
" } }, "LEGIARTI000006273396": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273396", "URL": "article/LEGI/ARTI/00/00/06/27/33/LEGIARTI000006273396.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 154", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273396", "@fin": "2007-09-01", "@num": "5", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001310625", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La limite de la déduction fiscale attachée au salaire du conjoint participant effectivement à l'exercice de la profession, visée à l'article 154 du code général des impôts, est portée, pour les adhérents des centres et associations de gestion agréés, à 15.000 F.
\n
" } }, "LEGIARTI000006273397": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273397", "URL": "article/LEGI/ARTI/00/00/06/27/33/LEGIARTI000006273397.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 158, 8", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000339460", "#text": "Loi 80-1094 1980-12-30 Finances pour 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006307960", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309992", "@num": "527", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 527 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273397", "@fin": "2007-09-01", "@num": "6", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002478035", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Les limites de chiffres d'affaires ou de recettes prévues aux 4 bis et 4 ter de l'article 158 du code général des impôts pour l'octroi des allégements fiscaux accordés aux adhérents des centres de gestion et association agréés sont portées :
\n
- à 1.915.000 F pour les entreprises agricoles, industrielles, commerciales ou artisanales dont l'activité principale est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place ou de fournir le logement, et à 577.000 F en ce qui concerne les autres entreprises ;
\n
- à 672.000 F pour les membres des professions libérales et les titulaires de charges et offices.
\n
II - Le Gouvernement adressera au Parlement, en annexe au projet de loi de finances pour 1981, un rapport sur les progrès réalisés depuis trois ans en matière de connaissance des revenus des professions non salariées bénéficiant des avantages accordés dans le cadre des centres de gestion et associations agréés.
\n
\n
III - Les dispositions prévues par le 4 ter de l'article 158 du code général des impôts à l'égard des sociétés civiles professionnelles et des associations d'avocats sont étendues à tous les groupements ou sociétés constitués en vue de l'exercice en groupe d'une profession libérale et dont les membres sont soumis à l'impôt sur le revenu pour leur part dans les résultats du groupement ou de la société selon les règles de l'article 8 du code général des impôts.
\n
\n
IV Paragraphe modificateur
\n
V - Toutefois, pour l'imposition des revenus des années 1979 et suivantes, les limites de chiffre d'affaires ou de recettes ne sont pas opposables aux adhérents d'un centre de gestion ou d'une association agréé qui ont régulièrement bénéficié des allégements fiscaux attachés à leur qualité, l'année précédant celle du dépassement de ces limites.
" } }, "LEGIARTI000006273398": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273398", "URL": "article/LEGI/ARTI/00/00/06/27/33/LEGIARTI000006273398.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX007AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 158", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006311383", "@num": "1020", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1020 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311418", "@num": "1038", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1038 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311437", "@num": "1050", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1050 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311451", "@num": "1051", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1051 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311506", "@num": "1114", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1114 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307960", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310175", "@num": "674", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 674 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310211", "@num": "685", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 685 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310222", "@num": "686", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 686 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310233", "@num": "687", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 687 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310280", "@num": "716", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 716 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310292", "@num": "717", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 717 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310787", "@num": "730 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 730 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310800", "@num": "731", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 731 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310812", "@num": "732", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 732 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310832", "@num": "738", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 738 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310845", "@num": "739", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 739 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310477", "@num": "811", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 811 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310505", "@num": "812 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310512", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310524", "@num": "816", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 816 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310550", "@num": "821", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 821 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310559", "@num": "822", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 822 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310567", "@num": "823", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 823 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310577", "@num": "824 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 824 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310585", "@num": "826", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 826 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310592", "@num": "827", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 827 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310605", "@num": "828", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 828 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310620", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310629", "@num": "831", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 831 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310647", "@num": "834", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 834 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310654", "@num": "843", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 843 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310662", "@num": "844", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 844 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310673", "@num": "846 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 846 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310685", "@num": "847", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 847 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310697", "@num": "848", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 848 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273398", "@fin": "2007-09-01", "@num": "7", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001883435", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Le plafond de l'abattement de 10 p. 100 visé à l'article 158 5 a, deuxième alinéa, du code général des impôts est applicable au montant des pensions ou retraites perçu par chaque retraité ou pensionné membre du foyer.
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II Paragraphe modificateur.
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" } }, "LEGIARTI000006273399": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273399", "URL": "article/LEGI/ARTI/00/00/06/27/33/LEGIARTI000006273399.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1519 IV", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000339460", "#text": "Loi 80-1094 1980-12-30 art. 8 IV", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006311764", "@num": "1519", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1519 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273399", "@fin": "2007-09-01", "@num": "8", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001883436", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I et II Paragraphes modificateurs
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III - Les taux définis aux paragraphes I et II ci-dessus varient dans les conditions prévues à l'article 1519 IV du code général des impôts.
" } }, "LEGIARTI000006273400": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273400", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273400.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX009AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273400", "@fin": "2007-09-01", "@num": "9", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001310689", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Il est institué, au titre de 1980, un prélèvement exceptionnel et provisoire sur les recettes additionnelles réalisées par les entreprises de recherche et d'exploitation de gisements d'hydrocarbures liquides ou gazeux à raison de l'augmentation du prix de ces matières intervenue en 1979.
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II - L'assiette du prélèvement est calculée en appliquant aux ventes réalisées en 1978 des produits marchands extraits des gisements mentionnés au I et situés sur le territoire français le taux d'augmentation constaté entre le 1er janvier et le 31 décembre 1979 du prix de vente de ces mêmes produits ; ce taux est déterminé par arrêté ministériel.
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III - Le taux du prélèvement est égal à 80 p. 100.
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IV - Le prélèvement est établi et recouvré selon les mêmes modalités et sous les mêmes garanties et sanctions que la retenue à la source sur les revenus de capitaux mobiliers. Le paiement intervient en deux termes égaux, le premier le 15 mai 1980, le second le 15 septembre 1980. Le prélèvement ne peut être porté dans les charges déductibles du bénéfice qu'au titre de l'exercice clos après cette dernière date.
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V - Un décret fixe, en tant que de besoin, les conditions d'application du présent article, et notamment les obligations déclaratives des redevables.
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VI - Les dispositions qui précèdent ne sont pas applicables aux entreprises dont le chiffre d'affaires de l'année 1979 n'excède pas 50 millions de francs.
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" } }, "LEGIARTI000006273401": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273401", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273401.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX010AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006295285", "@num": "135", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295134", "@num": "38 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308476", "@num": "206", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308499", "@num": "207", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 207 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308667", "@num": "218 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 218 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273401", "@fin": "2007-09-01", "@num": "10", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001115519", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - A compter du 1er janvier 1980, la caisse centrale de crédit mutuel ainsi que les caisses départementales et interdépartementales de crédit mutuel mentionnées à l'article 5 de l'ordonnance n° 58-966 du 16 octobre 1958 sont assujetties à l'impôt sur les sociétés dans les conditions de droit commun.
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II - En ce qui concerne l'exercice clos en 1980, la base de calcul des acomptes est constituée par les bénéfices comptables de l'exercice antérieur.
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III - Un décret en Conseil d'Etat fixe, en tant que de besoin, les modalités d'application du présent article.
\n
" } }, "LEGIARTI000006273402": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273402", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273402.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX011AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 223 septies, 1649 quater", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006303742", "@num": "223 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1901-07-01", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273402", "@fin": "2007-09-01", "@num": "11", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002292151", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A compter du 1er janvier 1980, les associations régies par la loi du 1er juillet 1901 dont l'activité consiste à animer la vie sociale locale au bénéfice de la population d'une ou plusieurs communes voisines sont dispensées d'acquitter l'imposition forfaitaire annuelle prévue à l'article 223 septies du code général des impôts.
\n
Cette exonération s'applique également aux centres de gestion et associations agréés mentionnés aux articles 1649 quater C et F du même code.
" } }, "LEGIARTI000006273404": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "13", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273404", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273404.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX013AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273404", "@fin": "2007-09-01", "@num": "13", "@etat": "PERIME", "@debut": "1980-02-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002478036", "@fin": "2999-01-01", "@num": "13", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I à III Paragraphes modificateurs
\n
IV - Les dispositions du présent article sont applicables à compter du 1er février 1980.
" } }, "LEGIARTI000006273406": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273406", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273406.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX015AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 Finances pour 1980 JORF 19 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006615590", "@num": "195", "#text": "Code des douanes - art. 195 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006273406", "@fin": "2999-01-01", "@num": "15", "@etat": "VIGUEUR", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001310690", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'exemption prévue par l'article 195 du code des douanes est limitée aux produits pétroliers destinés à l'avitaillement des aéronefs qui effectuent des liaisons commerciales au-delà du territoire douanier de la France continentale.
\n
" } }, "LEGIARTI000006273407": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1981-08-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006273407", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273407.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX016AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1007 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000705483", "#text": "LOI 81-734 1981-08-03 ART. 9 FINANCES RECTIFICATIVE POUR 1981 JORF 4 AOUT 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "LEGIARTI000006295692", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295697", "@num": "304", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 304 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295707", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294901", "@num": "317 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 undecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311348", "@num": "1007", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1007 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311350", "@num": "1007 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1007 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312208", "@num": "1599 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273407", "@fin": "2007-09-01", "@num": "16", "@etat": "PERIME", "@debut": "1981-08-04", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002080177", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Le tarif de la taxe différentielle sur les véhicules à moteur est fixé comme suit :
\n
(Tableau non reproduit, voir JO du 19/01/1980 pages 149 et 150)
\n
II - Le tarif de la taxe spéciale sur les véhicules d'une puissance fiscale supérieure à 16 CV immatriculés dans la catégorie des voitures particulières est fixé comme suit :
\n
- véhicules dont l'âge n'excède pas cinq ans : 5.000 F ;
\n
- véhicules ayant plus de cinq ans mais moins de vingt ans d'âge : 750 F.
\n
Pour les véhicules en cause, la taxe spéciale tient lieu de taxe différentielle sur les véhicules à moteur. Le deuxième alinéa de l'article 1007 bis du code général des impôts est abrogé.
\n
III - Les motocyclettes sont soumises à la taxe différentielle sur les véhicules à moteur selon le tarif ci-après :
\n
(Tableau non reproduit, voir JO du 19/01/1980 page 150).
\n
IV - Les dispositions des I à III ci-dessus s'appliqueront à compter de la période d'imposition débutant en 1980.
" } }, "LEGIARTI000006273408": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273408", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273408.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX017AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006297268", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 305 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297270", "@num": "306", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 306 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297276", "@num": "313", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297277", "@num": "313 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297278", "@num": "313 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297280", "@num": "313 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297281", "@num": "313 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297282", "@num": "313 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299900", "@num": "405 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301526", "@num": "103", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 103 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301527", "@num": "104", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 104 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301528", "@num": "105", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 105 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301529", "@num": "106", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 106 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301535", "@num": "111 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 111 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301536", "@num": "111 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 111 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301537", "@num": "111 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 111 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301538", "@num": "111 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 111 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301539", "@num": "111 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 111 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301544", "@num": "111 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 111 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301545", "@num": "111 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 111 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301546", "@num": "111 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 111 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301548", "@num": "113", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 113 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309554", "@num": "290 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 290 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311084", "@num": "921", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 921 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311086", "@num": "922", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 922 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273408", "@fin": "2007-09-01", "@num": "17", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002292152", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Les billets d'entrée dans des monuments, dans des salles ou espaces quelconques et les tickets constatant le paiement du prix d'un service sont exonérés du droit de timbre des quittances. Toutefois, les billets mentionnés à l'article 922 4 (1° et 3°) du code général des impôts demeurent soumis à ce droit.
\n
\n
II - Lorsqu'ils ne délivrent pas de billets d'entrée en application des dispositions de l'article 290 quater du code général des impôts, les exploitants de discothèques et de cafés dansants sont tenus de remettre à leurs clients un ticket émis par une caisse enregistreuse.
\n
Les conditions d'application de cette disposition sont fixées par décret.
\n
III Paragraphe modificateur.
\n
" } }, "LEGIARTI000006273409": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273409", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273409.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX018AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 902 I", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006310996", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273409", "@fin": "2007-09-01", "@num": "18", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001691969", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'exonération du droit de timbre de dimension prévu à l'article 902 I (1° b) du code général des impôts en faveur des actes ou procès-verbaux de vente ou de licitation d'immeubles ainsi qu'en faveur des cahiers des charges, s'applique lorsque le prix n'est pas supérieur à 2.000 F.
\n
" } }, "LEGIARTI000006273410": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273410", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273410.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX019AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 793", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006312632", "@num": "302 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310402", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310421", "@num": "793 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 188-3", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273410", "@fin": "2007-09-01", "@num": "19", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002503811", "@fin": "2999-01-01", "@num": "19", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Le montant total de la réduction d'assiette résultant des exonérations de droits de mutation à titre gratuit prévues au 2° du 1 et au 1° du 2 de l'article 793 du code général des impôts ne peut excéder 500.000 F pour l'ensemble des biens faisant l'objet de cette réduction d'assiette et transmis par une même personne. Cette somme est majorée de 500.000 F pour la part revenant au conjoint survivant et pour celle revenant à chacun des enfants vivants ou représentés. Pour l'appréciation de cette limite il est tenu compte de l'ensemble des donations consenties par la même personne à un titre, à une date et sous une forme quelconques.
\n
Les dispositions du présent paragraphe prennent effet à compter du 5 septembre 1979. Toutefois, elles ne s'appliquent qu'aux successions ouvertes à compter de la date d'entrée en vigueur de la présente loi.
\n
Les conditions d'application de ces dispositions, notamment les obligations incombant aux redevables, sont déterminées par décret en Conseil d'Etat.
\n
II - Lorsque les parts de groupements fonciers agricoles ou de groupements forestiers ont été acquises à titre onéreux à compter du 5 septembre 1979 par le donateur ou le défunt, l'exonération prévue au 4° et au 3° du 1 de l'article 793 du code général des impôts ne s'applique que si ces parts sont détenues depuis plus de deux ans.
\n
\n
III - L'exonération prévue au 4° du 1 de l'article 793 du code général des impôts pour les parts de groupements fonciers agricoles s'applique dans la limite d'une superficie égale à trois fois la superficie minimum d'installation prévue à l'article 188-3 du code rural, quel que soit le nombre des transmissions successives intervenues du chef d'une même personne, lorsque le bail a été consenti au bénéficiaire de la transmission des parts, à son conjoint, à un de leurs descendants ou à une société contrôlée par une ou plusieurs de ces personnes.
\n
\n
IV Paragraphe modificateur.
\n
" } }, "LEGIARTI000006273412": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273412", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273412.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX021AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000704926", "#text": "Loi 78-653 1978-06-22 art. 2, art. 3, art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006825132", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. L313-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273412", "@fin": "2007-09-01", "@num": "21", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001115520", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles 2, 3 et 4 (I et II) de la loi de finances rectificative n° 78-653 du 22 juin 1978 relatives à la cotisation complémentaire, à la taxe d'apprentissage, à la participation des employeurs à l'effort de construction et au financement de la formation professionnelle continue sont reconduites pour 1980 et 1981.
\n
Les dispositions de l'article 4 (I et II) ainsi reconduites s'appliquent aux investissements qui doivent être réalisés en 1980 et 1981 à raison des salariés payés au cours des années 1979 et 1980.
" } }, "LEGIARTI000006273413": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273413", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273413.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX022AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006312651", "@num": "1657", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1657 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312736", "@num": "1664", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1664 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273413", "@fin": "2007-09-01", "@num": "22", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001691970", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Le seuil de 5 F au-dessous duquel les cotisations d'impôts directs perçues au profit d'un budget autre que celui de l'Etat sont allouées en non-valeurs est porté à 30 F.
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II - Les acomptes provisionnels d'impôt sur le revenu ne sont pas dus lorsque la cotisation de référence n'atteint pas 750 F.
" } }, "LEGIARTI000006273414": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "23", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273414", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273414.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX023AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 171", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006313073", "@num": "1763 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273414", "@fin": "2007-09-01", "@num": "23", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001310692", "@fin": "2999-01-01", "@num": "23", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les omissions ou inexactitudes concernant certains éléments du train de vie qui doivent figurer, conformément à l'article 171 du code général des impôts, dans la déclaration du revenu global donnent lieu à l'application d'une amende de 500 F par élément omis, ou renseignement incomplet ou inexact.
\n
\n
Cette amende est établie et recouvrée comme en matière d'impôt sur le revenu.
\n
\n
L'amende encourue n'est pas appliquée si l'infraction a été réparée spontanément dans les six mois suivant la date limite de dépôt de la déclaration du revenu global ou dans les trois mois suivant la réception de la première demande de l'administration et si le contribuable atteste, sous le contrôle de l'administration, n'avoir pas commis depuis au moins quatre ans d'infraction relative à la déclaration de certains éléments du train de vie.
\n
" } }, "LEGIARTI000006273415": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "24", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273415", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273415.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX024AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006296881", "@num": "50", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308869", "@num": "231", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273415", "@fin": "2007-09-01", "@num": "24", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001691971", "@fin": "2999-01-01", "@num": "24", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les caisses des écoles sont exonérées de la taxe sur les salaires pour les salaires versés à compter du 1er janvier 1980.
\n
" } }, "LEGIARTI000006273416": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "27", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273416", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273416.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX027AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001310620", "@num": "38", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 38, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006346118", "@num": "L234-1", "#text": "CODE DES COMMUNES. - art. L234-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273416", "@fin": "2007-09-01", "@num": "27", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001310694", "@fin": "2999-01-01", "@num": "27", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A compter du 1er janvier 1980, le taux du prélèvement institué par l'article 38 de la loi n° 78-1239 du 29 décembre 1978 est fixé à 16,386 p. 100 du produit net prévisionnel de la taxe sur la valeur ajoutée attendu de l'application de la législation en fonction de laquelle a été évalué ce produit dans la présente loi.
\n
" } }, "LEGIARTI000006273417": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "57", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273417", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273417.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX057AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273417", "@fin": "2007-09-01", "@num": "57", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002292156", "@fin": "2999-01-01", "@num": "57", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Continuera d'être opérée, pendant l'année 1980, la perception des taxes parafiscales dont la liste figure à l'état E annexé à la présente loi (annexe non reproduite, voir JO du 19/01/1980 page 174).
\n
" } }, "LEGIARTI000006273418": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "63", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273418", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273418.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX063AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000888376", "#text": "Loi 77-1 1977-01-03", "@sens": "source", "@cidtexte": "JORFTEXT000000888376", "@numtexte": "77-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-01-03" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 Finances pour 1980 JORF du 19 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006312054", "@num": "1384 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1384 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006273418", "@fin": "2999-01-01", "@num": "63", "@etat": "VIGUEUR", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002478087", "@fin": "2999-01-01", "@num": "63", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les constructions neuves affectées à l'habitation principale et financées à titre prépondérant au moyen des prêts aidés par l'Etat prévus par la loi n° 77-1 du 3 janvier 1977 sont exonérées de la taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement.
\n
Cette disposition s'applique aux constructions pour lesquelles une demande déposée avant le 31 décembre 1981 à condition que le prêt soit effectivement accordé.
" } }, "LEGIARTI000006273419": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "67", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273419", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273419.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX067AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 242 ter, 125 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 125", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006307296", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313112", "@num": "1783 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1783 C (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309271", "@num": "242 ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273419", "@fin": "2007-09-01", "@num": "67", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001496388", "@fin": "2999-01-01", "@num": "67", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Pour les bons et titres émis à compter de la date d'entrée en vigueur de la présente loi, le taux du prélèvement prévu à l'article 125 A, III bis, 3°, du code général des impôts, est fixé à 38 p. 100 pour les personnes qui perçoivent les intérêts des bons ou titres, à la condition qu'elles communiquent aux établissements payeurs, au moment du paiement de ces intérêts, leur identité et leur domicile fiscal.
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Lorsque cette condition n'est pas remplie, le taux du prélèvement est de 42 p. 100.
\n
Les établissements payeurs sont tenus de faire connaître ces renseignements ainsi que le montant des intérêts à l'administration fiscale selon les modalités prévues au 1 de l'article 242 ter du code général des impôts.
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II - Dans les publicités relatives à l'émission, à la souscription ou au remboursement des bons ou titres mentionnés à l'article 125 A du code général des impôts ou de titres analogues, il ne peut en aucun cas et sous aucune forme être indiqué que l'émission, la souscription, le remboursement de tels titres ou le paiement des intérêts peuvent s'effectuer de manière anonyme. Il en est de même lors du démarchage pour de tels titres.
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Toute personne qui contrevient à cette interdiction est punie d'une amende de 30.000 F à 300.000 F par infraction.
\n
Un décret précise, en tant que de besoin, les conditions d'application du présent article et notamment les obligations des établissements payeurs.
" } }, "LEGIARTI000006273420": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "68", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273420", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273420.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX068AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 Finances pour 1980 JORF 19 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006305367", "@num": "757 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 757 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006273420", "@fin": "2999-01-01", "@num": "68", "@etat": "VIGUEUR", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001310696", "@fin": "2999-01-01", "@num": "68", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Pour leur montant qui excède 100.000 F en capital, les sommes, rentes ou valeurs quelconques dues directement ou indirectement par un assureur, à raison du décès de l'assuré, donnent ouverture aux droits de mutation par décès suivant le degré de parenté existant entre le bénéficiaire à titre gratuit et l'assuré lors que les conditions suivantes se trouvent simultanément réunies :
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1° Le montant total des primes prévues pour une période maximum de quatre ans à compter de la conclusion du contrat, donnant ouverture aux droits de mutation par décès en application du présent article, représente les trois quarts au moins du capital assuré au titre dudit contrat ;
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2° L'assuré est âgé de soixante-six ans au moins au jour de la conclusion du contrat.
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II - Lorsque plusieurs contrats sont conclus par un même assuré âgé de soixante-six ans au moins ou lorsque la garantie en cas de vie et la garantie en cas de décès résultent de contrats distincts, ces contrats sont considérés comme constituant un seul contrat pour l'application du présent article.
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III - Les conditions d'application du présent article et notamment les obligations concernant les informations à fournir par les contribuables et les assureurs sont déterminées par décret en Conseil d'Etat.
\n
" } }, "LEGIARTI000006273421": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "69", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273421", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273421.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX069AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 Finances pour 1980 JORF 19 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006305358", "@num": "754 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 754 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006273421", "@fin": "2999-01-01", "@num": "69", "@etat": "VIGUEUR", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001696578", "@fin": "2999-01-01", "@num": "69", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les biens recueillis en vertu d'une clause insérée dans un contrat d'acquisition en commun selon laquelle la part du ou des premiers décédés reviendra aux survivants de telle sorte que le dernier vivant sera considéré comme seul propriétaire de la totalité des biens sont, au point de vue fiscal, réputés transmis à titre gratuit à chacun des bénéficiaires de l'accroissement.
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Cette disposition ne s'applique pas à l'habitation principale commune à deux acquéreurs lorsque celle-ci a une valeur globale inférieure à 500 000 F.
" } }, "LEGIARTI000006273422": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "70", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273422", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273422.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX070AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 238 A, 39 terdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006303451", "@num": "209 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273422", "@fin": "2007-09-01", "@num": "70", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001496389", "@fin": "2999-01-01", "@num": "70", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - A compter du 1er janvier 1980, lorsqu'une entreprise passible de l'impôt sur les sociétés détient directement ou indirectement 25 p. 100 au moins des actions ou parts d'une société établie dans un Etat étranger ou un territoire situé hors de France dont le régime fiscal est privilégié au sens mentionné à l'article 238 A du code général des impôts, cette entreprise est soumise à l'impôt sur les sociétés sur les résultats bénéficiaires de la société étrangère dans la proportion des droits sociaux qu'elle y détient.
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Ces bénéfices font l'objet d'une imposition séparée. Ils sont réputés acquis le premier jour du mois qui suit la clôture de l'exercice de la société étrangère et sont déterminés selon les règles fixées par le code général des impôts.
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L'impôt acquitté localement par la société étrangère est imputable dans la proportion mentionnée au premier alinéa sur l'impôt établi en France à condition d'être comparable à l'impôt sur les sociétés.
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II - Les dispositions du I ci-dessus ne s'appliquent pas si l'entreprise établit que les opérations de la société étrangère n'ont pas principalement pour effet de permettre la localisation de bénéfices dans un pays à régime fiscal privilégié. Cette condition est réputée remplie notamment :
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- lorsque la société étrangère a principalement une activité industrielle ou commerciale effective ;
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- et qu'elle réalise ses opérations de façon prépondérante sur le marché local ou avec des entreprises avec lesquelles il n'existe pas de lien de dépendance, ce lien étant apprécié dans les mêmes conditions qu'à l'article 39 terdecies, 1 bis, deuxième alinéa, du code général des impôts.
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III - Un décret en Conseil d'Etat fixe les conditions d'application des dispositions qui précèdent et notamment les modalités permettant d'éviter la double imposition des bénéfices effectivement répartis ainsi que les obligations déclaratives de l'entreprise.
\n
" } }, "LEGIARTI000006273424": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "74", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273424", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273424.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX074AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1724 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273424", "@fin": "2007-09-01", "@num": "74", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002478088", "@fin": "2999-01-01", "@num": "74", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'un dirigeant d'une société, d'une personne morale ou de tout autre groupement est responsable de manoeuvres frauduleuses ou de l'inobservation grave et répétée des obligations fiscales qui ont rendu impossible le recouvrement des impositions et des pénalités dues par la société, la personne morale ou le groupement, ce dirigeant peut, s'il n'est pas déjà tenu au paiement des dettes sociales en application d'une autre disposition, être déclaré solidairement responsable du paiement de ces impositions et pénalités par le président du tribunal de grande instance dans les mêmes conditions que celles prévues à l'article 1724 ter du code général des impôts. Cette disposition est applicable à toute personne exerçant en droit ou en fait, directement ou indirectement, la direction effective de la société, de la personne morale ou du groupement.
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" } }, "LEGIARTI000006273426": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "75", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273426", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273426.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX075AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 Finances pour 1980 JORF 19 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006306931", "@num": "1649 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310450", "@num": "808", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 808 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006273426", "@fin": "2999-01-01", "@num": "75", "@etat": "VIGUEUR", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001696579", "@fin": "2999-01-01", "@num": "75", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les administrations publiques, les établissements ou organismes soumis au contrôle de l'autorité administrative et toutes personnes qui reçoivent habituellement en dépôt des valeurs mobilières, titres ou espèces doivent déclarer à l'administration des impôts l'ouverture et la clôture des comptes de toute nature.
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" } }, "LEGIARTI000006273427": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "76", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273427", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273427.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX076AAXXXXXXAA" } }, "NOTA": { "CONTENU": "
NOTA - Loi 92-1336 1992-12-16 art. 333 : toute référence aux dispositions de l'article 378 du code pénal est remplacée par la référence aux articles 226-13 et 226-14 du code pénal. Lorsqu'il est fait référence aux peines prévues par l'article 378 du code pénal, cette mention vise les peines fixées par l'article 226-13 du code pénal.
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NOTA : Ordonnance 96-267 1996-03-28 art. 15 : sont abrogées dans les territoires d'outre-mer et dans la collectivité territoriale de Mayotte toutes les dispositions législatives pénales contraires à la présente ordonnance notamment les articles 1 à 477 du code pénal.
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 333, art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001310690", "@num": "15", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 15, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16 art. 333", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "JORFTEXT000000193176", "#text": "Ordonnance 96-267 1996-03-28", "@sens": "source", "@cidtexte": "JORFTEXT000000193176", "@nortexte": "JUSX9500191R", "@numtexte": "96-267", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-03-28" }, { "@id": "LEGIARTI000006495422", "@num": "15", "#text": "Ordonnance n°96-267 du 28 mars 1996 - art. 15 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000193176", "@nortexte": "JUSX9500191R", "@numtexte": "96-267", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-03-28" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417946", "@num": "226-14", "#text": "Code pénal - art. 226-14 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070719", "#text": "Code pénal 378, 226-13, 226-14, 1 à 477", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273427", "@fin": "2007-09-01", "@num": "76", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001496390", "@fin": "2999-01-01", "@num": "76", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - L'administration des impôts doit communiquer aux présidents des centres de gestion agréés ou des associations agréées, les renseignements qui sont nécessaires à ces organismes pour leur permettre de prononcer, en tant que de besoin, l'exclusion des adhérents qui ne respectent pas les obligations leur incombant en vertu des statuts ou du règlement intérieur de ces centres de gestion ou associations.
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II - Elle peut également porter à la connaissance de la commission régionale, qui émet un avis sur la demande de renouvellement ou de retrait de l'agrément accordé à un centre de gestion les renseignements qui sont nécessaires à cet organisme pour lui permettre de se prononcer sur les affaires qui lui sont soumises.
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III - Les personnes auxquelles sont communiqués des renseignements fiscaux en application des I et II ci-dessus sont tenues au secret professionnel dans les conditions prévues à l'article 378 du code pénal.
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" } }, "LEGIARTI000006273428": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "77", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273428", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273428.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX077AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273428", "@fin": "2007-09-01", "@num": "77", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001116670", "@fin": "2999-01-01", "@num": "77", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Les agents de l'administration fiscale ont un droit de communication à l'égard des membres des professions non commerciales définies au II ci-dessous.
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Ce droit ne porte que sur l'identité du client, le montant, la date et la forme du versement ainsi que les pièces annexes de ce versement. Il ne peut entraîner pour les personnes auprès desquelles il est exercé l'établissement d'impositions supplémentaires si ce n'est après la mise en oeuvre d'une procédure de vérification.
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II - les professions non commerciales à l'égard desquelles s'exerce le droit de communication prévu au I ci-dessus sont :
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- les professions dont l'exercice autorise l'intervention dans des transactions, la prestation de services à caractère juridique financier ou comptable ou la détention de biens ou de fonds pour le compte de tiers ;
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- les professions consistant à titre principal en la prestation de services à caractère décoratif ou architectural ou en la création et la vente de biens ayant le même caractère.
" } }, "LEGIARTI000006273429": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "79", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273429", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273429.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX079AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 197 I, 208 quater", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317217", "@num": "2", "#text": "Loi n°79-525 du 3 juillet 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319508", "@numtexte": "79-525", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-03" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292024", "@num": "7", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 7, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006295401", "@num": "164", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 164 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295403", "@num": "164 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 164 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301602", "@num": "121 V bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 V bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301627", "@num": "121 V decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 V decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301624", "@num": "121 V nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 V nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301619", "@num": "121 V octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 V octies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301614", "@num": "121 V quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 V quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301609", "@num": "121 V ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 V ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308334", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308554", "@num": "208 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309114", "@num": "238 bis E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309121", "@num": "238 bis H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309252", "@num": "238 bis HA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309261", "@num": "238 bis HB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307760", "@num": "39 quinquies FA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies FA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273429", "@fin": "2007-09-01", "@num": "79", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002292157", "@fin": "2999-01-01", "@num": "79", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Pour l'imposition des revenus de 1980, le montant de la réduction d'impôt prévue au quatrième alinéa de l'article 197 I du code général des impôts ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane.
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Ces chiffres évolueront chaque année comme la limite supérieure de la dixième tranche du barème de l'impôt sur le revenu.
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II - L'exonération prévue par l'article 208 quater du code général des impôts en faveur des sociétés qui entreprennent une activité nouvelle dans les départements d'outre-mer doit être accordée en cas de création d'au moins cinq emplois si l'entreprise remplit par ailleurs les conditions fixées par la commission d'agrément. La durée de la période d'exonération est fixée dans tous les cas à dix ans.
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III - Les entreprises soumises à l'impôt sur les sociétés ou assujetties à un régime réel d'imposition peuvent déduire de leurs résultats imposables une somme égale à la moitié du montant total des investissements productifs réalisés dans les départements de la Guadeloupe, de la Guyane, de la Martinique et de la Réunion à l'occasion de la création ou l'extension d'exploitations appartenant aux secteurs industriel, hôtelier ou de la pêche. La déduction est opérée sur le résultat de l'exercice au cours duquel l'investissement est réalisé, le déficit éventuel de l'exercice étant reporté dans les conditions prévues aux articles 156-I et 209-I du code général des impôts.
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Les sociétés et les contribuables, salariés ou non salariés, assujettis à un régime réel d'imposition, peuvent, d'autre part, déduire de leur revenu imposable une somme égale à la moitié du montant total des souscriptions au capital des sociétés de développement régional des départements d'outre-mer ou des sociétés effectuant dans les mêmes départements des investissements productifs dans les secteurs industriel et hôtelier ou de la pêche.
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Les dispositions mentionnées ci-dessus s'appliquent jusqu'au 31 décembre 1984. Un décret précise, en tant que de besoin, les modalités d'application du présent paragraphe.
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IV et VI Paragraphes modificateurs.
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" } }, "LEGIARTI000006273430": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "80", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273430", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273430.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX080AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006307589", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273430", "@fin": "2007-09-01", "@num": "80", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001116671", "@fin": "2999-01-01", "@num": "80", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises de presse mentionnées au 1 de l'article 39 bis du code général des impôts sont autorisées à constituer en franchise d'impôt, par prélèvement sur les résultats imposables des exercices 1980 et 1981, une provision exclusivement affectée à l'acquisition de matériels et constructions strictement nécessaires à l'exploitation du journal ou à déduire de ces résultats les dépenses exposées en vue du même objet, dans les conditions prévues par l'article 39 bis précité du code général des impôts. Sont notamment exclues de la présente provision les acquisitions de terrains et les participations dans les entreprises.
\n
\n
Les sommes prélevées ou déduites en vertu du présent article sont limitées à 40 p. 100 du bénéfice de l'exercice 1980 et 30 p. 100 du bénéfice de l'exercice 1981 pour la généralité des publications et à 65 p. 100 du bénéfice de l'exercice 1981 et 60 p. 100 du bénéfice de l'exercice 1981 pour les quotidiens et les publications assimilées à des quotidiens en application du 1 bis B (1er alinéa) de l'article 39 bis.
\n
\n
Ces sommes ne peuvent être utilisées qu'au financement d'une fraction du prix de revient des matériels et constructions définis au présent article. Pour les éléments acquis au moyen des sommes prélevées ou déduites des bénéfices de l'exercice 1980, cette fraction est égale à 55 p. 100 pour la généralité des publications et à 90 p. 100 pour les quotidiens et les publications assimilées. Ces pourcentages sont ramenés respectivement à 40 p. 100 et à 80 p. 100 pour les éléments acquis au moyen des sommes prélevées ou déduites des bénéfices de l'exercice 1981.
\n
\n
L'exclusion des terrains et participations prévues à la dernière phrase du premier alinéa est applicable pour l'utilisation des provisions constituées en vertu du 1 bis A de l'article 39 bis précité.
\n
\n
Les entreprises de presse ne bénéficient pas des dispositions de l'article 39 bis précité pour la partie des publications qu'elles impriment à l'étranger.
\n
" } }, "LEGIARTI000006273432": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "82", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273432", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273432.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX082AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006308052", "@num": "173 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 173 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273432", "@fin": "2007-09-01", "@num": "82", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002078282", "@fin": "2999-01-01", "@num": "82", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - L'épouse du contribuable est habilitée à signer la déclaration d'ensemble des revenus du foyer conjointement avec son mari sans que celui-ci puisse s'y opposer.
\n
\n
II - L'épouse du contribuable peut :
\n
- avoir communication auprès du service des impôts des documents produits par le contribuable ou auxquels ce dernier aurait lui-même accès ;
\n
- se faire délivrer un extrait de rôle ou un bordereau de situation des cotisations d'impôt sur le revenu.
\n
III - Ces dispositions sont applicables aux périodes d'imposition commune des époux.
\n
" } }, "LEGIARTI000006273433": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "83", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273433", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273433.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX083AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1635 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006312456", "@num": "1635 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273433", "@fin": "2007-09-01", "@num": "83", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001883441", "@fin": "2999-01-01", "@num": "83", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe additionnelle au droit de bail prévue à l'article 1635 A du code général des impôts et perçue au profit de l'Agence nationale pour l'amélioration de l'habitat est étendue :
\n
1° Aux locaux mentionnés au I (1° et 2°) de l'article 1635 A du code général des impôts lorsqu'ils sont compris dans les immeubles achevés entre le 1er septembre 1948 et le 31 décembre 1975 ;
\n
2° Aux locaux situés dans les mêmes immeubles et qui, affectés à l'usage d'habitation, sont transformés en locaux à usage commercial postérieurement à la promulgation de la présente loi de finances.
\n
Pour les locaux visés aux 1° et 2° ci-dessus la taxe est due au taux de 0,50 p. 100.
\n
Sont exonérés de la taxe, outre les locaux visés au II de l'article précité, les immeubles appartenant aux sociétés d'économie mixte de construction ou ayant pour objet la rénovation urbaine ou la restauration immobilière dans le cadre d'opérations confiées par les collectivités publiques, ceux appartenant aux filiales immobilières de la caisse des dépôts et consignations en leur qualité de bailleurs sociaux institutionnels, ainsi que ceux appartenant aux houillères de bassin.
\n
\n
Ces dispositions s'appliquent aux loyers courus à compter du 1er octobre 1979.
\n
" } }, "LEGIARTI000006273434": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "84", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273434", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273434.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX084AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273434", "@fin": "2007-09-01", "@num": "84", "@etat": "PERIME", "@debut": "1980-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001496391", "@fin": "2999-01-01", "@num": "84", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Alinéa modificateur
\n
Les dispositions du présent article sont applicables à compter du 1er janvier 1980.
" } }, "LEGIARTI000006273435": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "94", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273435", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273435.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX094AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273435", "@fin": "2007-09-01", "@num": "94", "@etat": "PERIME", "@debut": "1980-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001496392", "@fin": "2999-01-01", "@num": "94", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Alinéa modificateur
\n
Les dispositions du présent article sont applicables à compter du 1er janvier 1980.
" } }, "LEGIARTI000006273436": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "95", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006273436", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273436.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX095AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 Finances pour 1980 JORF 19 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006321546", "@num": "119", "#text": "Loi - art. 119 () JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006273436", "@fin": "2002-12-31", "@num": "95", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001496393", "@fin": "2999-01-01", "@num": "95", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les administrations publiques, les établissements ou organismes soumis au contrôle de l'autorité administrative et toutes personnes qui reçoivent habituellement en dépôt des valeurs mobilières, titres ou espèces doivent déclarer à l'administration des impôts l'ouverture et la clôture des comptes de toute nature.
\n
" } }, "LEGIARTI000006274367": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1984-07-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006274367", "URL": "article/LEGI/ARTI/00/00/06/27/43/LEGIARTI000006274367.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECTXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000522254", "#text": "Loi 76-1232 1976-12-29 art. 80 Finances pour 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000887507", "#text": "Loi 77-1466 1977-12-30 art. 20 Finances rectificative pour 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 96 Finances pour 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000320661", "#text": "Loi 84-578 1984-07-09 JORF 11 juillet 1984, rectificatif JORF 14 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000320661", "@num": "84-578", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°84-578 du 9 juillet 1984 SUR LE DEVELOPPEMENT DE L'INITIATIVE ECONOMIQUE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000320661", "@c_titre_court": "Loi n°84-578 du 9 juillet 1984" }, { "@fin": "2999-01-01", "#text": "Loi n° 84-578 du 9 juillet 1984 sur le développement de l'initiative économique", "@debut": "1984-07-11", "@id_txt": "LEGITEXT000006068848", "@c_titre_court": "Loi n° 84-578 du 9 juillet 1984" } ], "@date_publi": "1984-07-11", "@date_signature": "1984-07-09" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274367", "@fin": "1987-01-01", "@num": "1", "@etat": "MODIFIE", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032615177", "@fin": "1994-02-13", "@num": "1", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274368", "@fin": "2002-01-01", "@num": "1", "@etat": "MODIFIE", "@debut": "1994-02-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274369", "@fin": "2003-08-05", "@num": "1", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274370", "@fin": "2023-01-01", "@num": "1", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044056677", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001864864", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Il est institué un livret d'épargne-entreprise destiné à financer la création ou la reprise d'entreprises quels qu'en soient la forme juridique ou le secteur d'activité.
\n
Les livrets d'épargne-entreprise peuvent être ouverts auprès des établissements de crédit par les personnes physiques domiciliées en France au sens de l'article 4 B du code général des impôts.
\n
Il ne peut être ouvert qu'un livret par foyer fiscal.
\n
II - Le montant des sommes déposées sur ce livret ne peut excéder 200.000 F, intérêts capitalisés non compris.
\n
Le taux des intérêts versés en rémunération des sommes déposées est fixé, par arrêté du ministre de l'économie, des finances et du budget, dans la limite de 75 p. 100 du taux des intérêts versés en rémunération des placements effectués sur les premiers livrets des caisses d'épargne.
\n
III - Les sommes déposées et les intérêts capitalisés sont indisponibles jusqu'au retrait définitif des fonds. Ce retrait ne peut intervenir qu'au terme d'une période, fixée par arrêté du ministre de l'économie, des finances et du budget, qui ne peut être inférieure à deux ans à compter de l'ouverture du livret.
\n
A l'expiration de ce délai un prêt peut être consenti, pour le financement d'un projet visé au paragraphe I, au titulaire du livret d'épargne-entreprise ou, dans des conditions fixées par arrêté du ministre de l'économie, des finances et du budget, à une personne physique que le titulaire du livret rend cessionnaire de ses droits à prêt. Les caractéristiques de ce prêt sont fixées par arrêté du ministre de l'économie, des finances et du budget.
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IV -
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V - A compter de la date de promulgation de la présente loi, il ne sera plus ouvert de livret d'épargne au profit des travailleurs manuels prévu par l'article 80 de la loi de finances pour 1977, n° 76-1232 du 29 décembre 1976, modifié par l'article 20 de la loi de finances rectificative pour 1977, n° 77-1466 du 30 décembre 1977, et par l'article 96 de la loi de finances pour 1980, n° 80-30 du 18 janvier 1980. Un décret en Conseil d'Etat fixe les conditions dans lesquelles les travailleurs manuels ayant ouvert un livret d'épargne peuvent le transformer en un livret d'épargne-entreprise.
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" } }, "LEGIARTI000006274368": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1994-02-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006274368", "URL": "article/LEGI/ARTI/00/00/06/27/43/LEGIARTI000006274368.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECTXXXXXX001AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000522254", "#text": "Loi 76-1232 1976-12-29 art. 80 Finances pour 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000887507", "#text": "Loi 77-1466 1977-12-30 art. 20 Finances rectificative pour 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 96 Finances pour 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314609", "@num": "48", "#text": "Loi n°94-126 du 11 février 1994 - art. 48 () JORF 13 février 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000320661", "@num": "84-578", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°84-578 du 9 juillet 1984 SUR LE DEVELOPPEMENT DE L'INITIATIVE ECONOMIQUE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000320661", "@c_titre_court": "Loi n°84-578 du 9 juillet 1984" }, { "@fin": "2999-01-01", "#text": "Loi n° 84-578 du 9 juillet 1984 sur le développement de l'initiative économique", "@debut": "1984-07-11", "@id_txt": "LEGITEXT000006068848", "@c_titre_court": "Loi n° 84-578 du 9 juillet 1984" } ], "@date_publi": "1984-07-11", "@date_signature": "1984-07-09" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274367", "@fin": "1987-01-01", "@num": "1", "@etat": "MODIFIE", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032615177", "@fin": "1994-02-13", "@num": "1", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274368", "@fin": "2002-01-01", "@num": "1", "@etat": "MODIFIE", "@debut": "1994-02-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274369", "@fin": "2003-08-05", "@num": "1", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274370", "@fin": "2023-01-01", "@num": "1", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044056677", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001864864", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I - Il est institué un livret d'épargne-entreprise destiné à financer la création ou la reprise d'entreprises ou les immobilisations incorporelles et corporelles des entreprises créées ou reprises depuis moins de cinq années quels qu'en soient la forme juridique ou le secteur d'activité. Les livrets d'épargne-entreprise peuvent financer en outre les investissements amortissables des entreprises artisanales immatriculées au répertoire des métiers lorsque la rémunération du travail de l'artisan et des personnes qu'il emploie représente plus de 35 p. 100 du chiffre d'affaires global annuel de l'entreprise.

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Les livrets d'épargne-entreprise peuvent être ouverts auprès des établissements de crédit par les personnes physiques domiciliées en France au sens de l'article 4 B du code général des impôts.

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Il ne peut être ouvert qu'un livret par foyer fiscal.

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II - Le montant des sommes déposées sur ce livret ne peut excéder 300.000 F, intérêts capitalisés non compris.

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Le taux des intérêts versés en rémunération des sommes déposées est fixé, par arrêté du ministre de l'économie, des finances et du budget, dans la limite de 75 p. 100 du taux des intérêts versés en rémunération des placements effectués sur les premiers livrets des caisses d'épargne.

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A l'expiration de ce délai un prêt peut être consenti, pour le financement d'un projet visé au paragraphe I, au titulaire du livret d'épargne-entreprise ou, dans des conditions fixées par arrêté du ministre de l'économie, des finances et du budget, à une personne physique que le titulaire du livret rend cessionnaire de ses droits à prêt. Les caractéristiques de ce prêt sont fixées par arrêté du ministre de l'économie, des finances et du budget.

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IV.

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V - A compter de la date de promulgation de la présente loi, il ne sera plus ouvert de livret d'épargne au profit des travailleurs manuels prévu par l'article 80 de la loi de finances pour 1977, n° 76-1232 du 29 décembre 1976, modifié par l'article 20 de la loi de finances rectificative pour 1977, n° 77-1466 du 30 décembre 1977, et par l'article 96 de la loi de finances pour 1980, n° 80-30 du 18 janvier 1980. Un décret en Conseil d'Etat fixe les conditions dans lesquelles les travailleurs manuels ayant ouvert un livret d'épargne peuvent le transformer en un livret d'épargne-entreprise.

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" } }, "LEGIARTI000006274369": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-05", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006274369", "URL": "article/LEGI/ARTI/00/00/06/27/43/LEGIARTI000006274369.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECTXXXXXX001AAXXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000522254", "#text": "Loi 76-1232 1976-12-29 art. 80 Finances pour 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000887507", "#text": "Loi 77-1466 1977-12-30 art. 20 Finances rectificative pour 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 96 Finances pour 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000219672", "#text": "Ordonnance 2000-916 2000-09-19 art. 5 VII JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000320661", "@num": "84-578", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°84-578 du 9 juillet 1984 SUR LE DEVELOPPEMENT DE L'INITIATIVE ECONOMIQUE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000320661", "@c_titre_court": "Loi n°84-578 du 9 juillet 1984" }, { "@fin": "2999-01-01", "#text": "Loi n° 84-578 du 9 juillet 1984 sur le développement de l'initiative économique", "@debut": "1984-07-11", "@id_txt": "LEGITEXT000006068848", "@c_titre_court": "Loi n° 84-578 du 9 juillet 1984" } ], "@date_publi": "1984-07-11", "@date_signature": "1984-07-09" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274367", "@fin": "1987-01-01", "@num": "1", "@etat": "MODIFIE", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032615177", "@fin": "1994-02-13", "@num": "1", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274368", "@fin": "2002-01-01", "@num": "1", "@etat": "MODIFIE", "@debut": "1994-02-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274369", "@fin": "2003-08-05", "@num": "1", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274370", "@fin": "2023-01-01", "@num": "1", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044056677", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001864864", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Il ne peut être ouvert qu'un livret par foyer fiscal.

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II - Le montant des sommes déposées sur ce livret ne peut excéder 45 800 euros intérêts capitalisés non compris.

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IV Paragraphe modificateur.

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" } }, "LEGIARTI000006274370": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2003-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006274370", "URL": "article/LEGI/ARTI/00/00/06/27/43/LEGIARTI000006274370.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECTXXXXXX001AAXXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000522254", "#text": "Loi 76-1232 1976-12-29 art. 80 Finances pour 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000887507", "#text": "Loi 77-1466 1977-12-30 art. 20 Finances rectificative pour 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 96 Finances pour 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314703", "@num": "25", "#text": "Loi n°2003-721 du 1 août 2003 - art. 25 () JORF 5 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000414455", "@nortexte": "ECOX0200174L", "@numtexte": "2003-721", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000320661", "@num": "84-578", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°84-578 du 9 juillet 1984 SUR LE DEVELOPPEMENT DE L'INITIATIVE ECONOMIQUE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000320661", "@c_titre_court": "Loi n°84-578 du 9 juillet 1984" }, { "@fin": "2999-01-01", "#text": "Loi n° 84-578 du 9 juillet 1984 sur le développement de l'initiative économique", "@debut": "1984-07-11", "@id_txt": "LEGITEXT000006068848", "@c_titre_court": "Loi n° 84-578 du 9 juillet 1984" } ], "@date_publi": "1984-07-11", "@date_signature": "1984-07-09" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274367", "@fin": "1987-01-01", "@num": "1", "@etat": "MODIFIE", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032615177", "@fin": "1994-02-13", "@num": "1", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274368", "@fin": "2002-01-01", "@num": "1", "@etat": "MODIFIE", "@debut": "1994-02-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274369", "@fin": "2003-08-05", "@num": "1", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274370", "@fin": "2023-01-01", "@num": "1", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044056677", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001864864", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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\n

Il ne peut être ouvert qu'un livret par foyer fiscal.

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\n

II - Le montant des sommes déposées sur ce livret ne peut excéder 45 800 euros intérêts capitalisés non compris.

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III - Les sommes déposées et les intérêts capitalisés sont indisponibles jusqu'au retrait définitif des fonds. Ce retrait ne peut intervenir qu'au terme d'une période, fixée par arrêté du ministre de l'économie, des finances et du budget, qui ne peut être inférieure à deux ans à compter de l'ouverture du livret sauf lorsque les sommes retirées sont affectées, dans les six mois suivant le retrait, au financement de la création ou de la reprise d'une entreprise dont le titulaire du livret, son conjoint, son ascendant ou son descendant assure personnellement l'exploitation ou la direction. Dans ce cas, le retrait peut intervenir sans délai ni remise en cause de l'exonération prévue au 9° quinquies de l'article 157 du code général des impôts.

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Un prêt peut être consenti, pour le financement d'un projet visé au paragraphe I, au titulaire du livret d'épargne-entreprise ou, dans des conditions fixées par arrêté du ministre de l'économie, des finances et du budget, à une personne physique que le titulaire du livret rend cessionnaire de ses droits à prêt. Les caractéristiques de ce prêt sont fixées par arrêté du ministre de l'économie, des finances et du budget.

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IV Paragraphe modificateur.

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" } }, "LEGIARTI000006295134": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006295134", "URL": "article/LEGI/ARTI/00/00/06/29/51/LEGIARTI000006295134.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0038ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 206 5", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 302 septies A bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 53", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317199", "@num": "23", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 23 (P) JORF 30 DECEMBRE 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 ART. 10 I, III FINANCES POUR 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273401", "@num": "10", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 10 (P) JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162086", "@fin": "1983-12-30", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1980-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146762", "@fin": "1985-02-15", "#text": "IMPOT SUR LE REVENU", "@debut": "1980-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133683", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114396", "@fin": "1989-07-14", "#text": "IMPOTS D'ETAT", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084161", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1971-01-03" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006295133", "@fin": "1978-12-30", "@num": "38 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295134", "@fin": "1983-12-30", "@num": "38 bis", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295135", "@fin": "1999-03-31", "@num": "38 bis", "@etat": "MODIFIE", "@debut": "1984-03-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295136", "@fin": "2009-03-23", "@num": "38 bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020425472", "@fin": "2999-01-01", "@num": "38 bis", "@etat": "VIGUEUR", "@debut": "2009-03-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les petites et moyennes entreprises placées sous le régime du bénéfice réel avec obligations allégées défini à l'article 302 septies A bis du code général des impôts souscrivent, avant le 1er avril de chaque année, la déclaration prévue à l'article 53 du code général des impôts.

Toutefois, les personnes morales passibles de l'impôt sur les sociétés en vertu de l'article 206 du code général des impôts, à l'exception de celles désignées au 5 de l'article précité, et dont l'exercice ne coïncide pas avec l'année civile sont tenues de déposer cette déclaration dans les trois mois de la clôture de l'exercice.

II. - A l'appui de cette déclaration, les entreprises fournissent au lieu et place des documents prévus par l'article 38 bis de l'annexe III au code général des impôts, des tableaux abrégés de leurs résultats dont les modèles sont fixés par l'administration.

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" } }, "LEGIARTI000006295285": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "135", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006295285", "URL": "article/LEGI/ARTI/00/00/06/29/52/LEGIARTI000006295285.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0135AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317199", "@num": "23", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 23 (P) JORF 30 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 10 I, III Finances pour 1980 JORF 19 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273401", "@num": "10", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 10 (P) JORF 19 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006307340", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308475", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308712", "@num": "220", "#text": "Code général des impôts, CGI. - art. 220 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161976", "@fin": "2999-01-01", "#text": "Section III : Imputation de l'impôt sur le revenu (retenue à la source) sur le montant de l'impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146656", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006295284", "@fin": "1978-12-30", "@num": "135", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006295285", "@fin": "2999-01-01", "@num": "135", "@etat": "VIGUEUR", "@debut": "1980-01-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes morales et associations assujetties à l'impôt sur les sociétés en vertu de l'article 206 du code général des impôts, à l'exception de celles désignées au 5 du même article, sont, en ce qui concerne les revenus de valeurs mobilières figurant à leur actif, admises à demander l'imputation, sur le montant de l'impôt sur les sociétés dont elles sont redevables, de la retenue opérée à la source sur lesdits revenus, dans les conditions et sous les réserves prévues aux 1 et 4 de l'article 220 et aux deuxième et troisième alinéas du 1 de l'article 223 dudit code et aux articles 136 à 140.\n
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" } }, "LEGIARTI000006295669": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "294 B", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1980-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006295669", "URL": "article/LEGI/ARTI/00/00/06/29/56/LEGIARTI000006295669.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0294ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 793 1 2°, 2 1°, 802, 784", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 FINANCES POUR 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000304852", "#text": "Décret 80-1086 1980-12-29", "@sens": "source", "@cidtexte": "JORFTEXT000000304852", "@numtexte": "80-1086", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-29" }, { "@id": "LEGIARTI000006323681", "@num": "2", "#text": "Décret n°80-1086 du 29 décembre 1980 - art. 2 (V) JORF 30 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000304852", "@numtexte": "80-1086", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-29" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006273714", "@num": "2", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 2 (V) JORF 30 DECEMBRE 1982 en vigueur le 1er JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179268", "@fin": "1983-01-01", "#text": "REGIMES SPECIAUX ET EXONERATIONS", "@debut": "1980-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162072", "@fin": "1983-01-01", "#text": "MUTATIONS A TITRE GRATUIT", "@debut": "1980-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146730", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION", "@debut": "1980-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133688", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1980-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114396", "@fin": "1989-07-14", "#text": "IMPOTS D'ETAT", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084161", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1971-01-03" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006295669", "@fin": "1983-01-01", "@num": "294 B", "@etat": "ABROGE", "@debut": "1980-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006295670", "@fin": "2999-01-01", "@num": "294 B", "@etat": "VIGUEUR", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans toute déclaration de succession se rapportant à une succession ouverte à compter de l'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et comprenant des biens donnant lieu à l'exonération prévue à l'article 793 1 2° ou 2 1° du code général des impôts, les héritiers indiquent, dans le cadre de l'affirmation de sincérité prévue à l'article 802 du même code, et en plus des renseignements énumérés à l'article 784, si de tels biens ont fait l'objet de donations antérieures à leur profit ou, dans la mesure où ils en ont eu connaissance, consenties par le défunt à un bénéficiaire quelconque (1).
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(1) Disposition applicable aux déclarations souscrites à compter de l'entrée en vigueur du décret n° 80-1086 du 29 décembre 1980.
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" } }, "LEGIARTI000006297271": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "307", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1980-01-19", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006297271", "URL": "article/LEGI/ARTI/00/00/06/29/72/LEGIARTI000006297271.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0307AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN4 111 A à CGIAN4 111 H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 FINANCES POUR 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162154", "@fin": "1986-12-31", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146799", "@fin": "1988-01-05", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133742", "@fin": "1988-01-05", "#text": "TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114417", "@fin": "1978-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084180", "@fin": "1984-07-24", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1978-12-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006297271", "@fin": "1980-01-19", "@num": "307", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises de transports publics routiers de voyageurs peuvent sur leur demande être autorisées à acquitter à forfait les droits de timbre-quittance afférents aux bulletins de bagages qu'elles délivrent.
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Les modalités d'application du présent article sont précisées par arrêté du ministre de l'économie et des finances (1).
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(1) Annexe IV, art. 111 A 111 H
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" } }, "LEGIARTI000006301602": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 V bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1981-12-19", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006301602", "URL": "article/LEGI/ARTI/00/00/06/30/16/LEGIARTI000006301602.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0121BPXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1981-09-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "CGI 208 quater", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 79 II, V Finances pour 1980 JORF 19 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273429", "@num": "79", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 79 (P) JORF 19 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146968", "@fin": "1988-03-02", "#text": "ENTREPRISES EXERCANT LEUR ACTIVITE DANS LES DEPARTEMENTS D'OUTRE-MER *DOM*.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133806", "@fin": "1988-03-02", "#text": "DISPOSITIONS COMMUNES AUX IMPOTS DIRECTS ET TAXES ASSIMILEES, A L'ENREGISTREMENT, A LA PUBLICITE FONCIERE ET AU TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114471", "@fin": "1989-08-22", "#text": "IMPOTS D'ETAT", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084216", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1979-03-11" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301601", "@fin": "1980-01-19", "@num": "121 V bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301602", "@fin": "1981-12-19", "@num": "121 V bis", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301603", "@fin": "1982-05-11", "@num": "121 V bis", "@etat": "MODIFIE", "@debut": "1981-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301604", "@fin": "1986-12-31", "@num": "121 V bis", "@etat": "MODIFIE", "@debut": "1985-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301605", "@fin": "1988-03-02", "@num": "121 V bis", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301606", "@fin": "2007-01-01", "@num": "121 V bis", "@etat": "MODIFIE", "@debut": "1988-03-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006301607", "@fin": "2023-05-13", "@num": "121 V bis", "@etat": "ABROGE", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans chacun des départements de la Guadeloupe, de la Guyane, de la Martinique et de la Réunion, la commission locale mentionnée à l'article 208 quater du code général des impôts est composée comme suit :
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Le préfet du département ou son représentant président;
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Le trésorier-payeur général;
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Le directeur des services fiscaux;
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Le délégué aux affaires économiques;
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Le directeur du service des enquêtes économiques;
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Le chef du service dont relève l'activité à encourager;
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Le directeur local de la caisse centrale de coopération économique;
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Le secrétariat de la commission est assuré par un agent de la direction générale des impôts désigné par le préfet.
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La commission se réunit sur la convocation du préfet. Elle délibère valablement à condition qu'il y ait au moins cinq membres présents. En cas de partage égal des voix la voix du président est prépondérante.
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La commission entend à titre consultatif les personnalités et experts dont elle estime utile de prendre l'avis.
" } }, "LEGIARTI000006301609": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 V ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1981-12-19", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006301609", "URL": "article/LEGI/ARTI/00/00/06/30/16/LEGIARTI000006301609.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0121BQXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1981-09-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "CGI 1655 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 208 quater", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 79 II, V Finances pour 1980 JORF 19 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273429", "@num": "79", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 79 (P) JORF 19 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146968", "@fin": "1988-03-02", "#text": "ENTREPRISES EXERCANT LEUR ACTIVITE DANS LES DEPARTEMENTS D'OUTRE-MER *DOM*.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133806", "@fin": "1988-03-02", "#text": "DISPOSITIONS COMMUNES AUX IMPOTS DIRECTS ET TAXES ASSIMILEES, A L'ENREGISTREMENT, A LA PUBLICITE FONCIERE ET AU TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114471", "@fin": "1989-08-22", "#text": "IMPOTS D'ETAT", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084216", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1979-03-11" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301608", "@fin": "1980-01-19", "@num": "121 V ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301609", "@fin": "1981-12-19", "@num": "121 V ter", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301610", "@fin": "1986-07-31", "@num": "121 V ter", "@etat": "MODIFIE", "@debut": "1981-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301611", "@fin": "2005-01-01", "@num": "121 V ter", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301612", "@fin": "2007-01-01", "@num": "121 V ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301613", "@fin": "2010-03-20", "@num": "121 V ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022006661", "@fin": "2013-04-24", "@num": "121 V ter", "@etat": "MODIFIE", "@debut": "2010-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027350681", "@fin": "2014-05-30", "@num": "121 V ter", "@etat": "MODIFIE", "@debut": "2013-04-24", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029013748", "@fin": "2023-05-13", "@num": "121 V ter", "@etat": "ABROGE", "@debut": "2014-05-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La commission centrale mentionnée à l'article 208 quater du code général des impôts est composée comme suit :

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\n

Le ministre de l'économie et des finances ou son représentant président;

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\n

Le secrétaire d'Etat auprès du Premier ministre chargé des départements et territoires d'outre-mer ;

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\n

Le ministre dont relève l'activité à encourager;

\n
\n

Le commissaire général du plan d'équipement et de la productivité; L'inspecteur général des finances chargé de la division des départements et territoires d'outre-mer;

\n
\n

Le directeur général des impôts;

\n
\n

Le directeur du budget;

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\n

Le directeur du Trésor;

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\n

Le directeur de la comptabilité publique;

\n
\n

Le directeur général de la caisse centrale de coopération économique ou leurs représentants.

\n
\n

La commission centrale comprend en outre le directeur général des douanes et droits indirects ou son représentant lorsqu'elle siège pour formuler un avis sur les demandes présentées au titre de l'article 1655 bis du code général des impôts.

\n
\n

Le secrétariat de la commission centrale est assuré par les services du secrétariat général pour l'administration des départements d'outre-mer.

\n
\n

La commission se réunit sur la convocation du président. Elle délibère valablement à condition qu'il y ait au moins six membres présents. En cas de partage égal des voix la voix du président est prépondérante.

\n
\n

La commission peut entendre à titre consultatif les personnalités et experts dont elle estime utile de prendre l'avis.

\n
" } }, "LEGIARTI000006305323": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "741 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1987-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305323", "URL": "article/LEGI/ARTI/00/00/06/30/53/LEGIARTI000006305323.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0741ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1635 A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1635 A modifié", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 31 I 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 736", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000684760", "#text": "Loi 64-1278 1964-12-23 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000874226", "#text": "Loi 70-1283 1970-12-31 Finances rectificative pour 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000874226", "@numtexte": "70-1283", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 Finances pour 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006275148", "@num": "42", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 42 (P) JORF 31 décembre 1987 en vigueur le 1er octobre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199146", "@fin": "1999-03-31", "#text": "4° Taxe additionnelle au droit au bail.", "@debut": "1991-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197313", "@fin": "2999-01-01", "#text": "1 : Droits d'enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191741", "@fin": "2999-01-01", "#text": "A : Baux à durée limitée d'immeubles, de fonds de commerce et de clientèles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179722", "@fin": "2999-01-01", "#text": "IV : Mutations de jouissance", "@debut": "1976-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006305323", "@fin": "1991-12-31", "@num": "741 bis", "@etat": "MODIFIE", "@debut": "1987-10-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305324", "@fin": "1999-03-31", "@num": "741 bis", "@etat": "ABROGE", "@debut": "1991-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Il est institué une taxe additionnelle au droit de bail prévu par l'article 736.
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Cette taxe est applicable [*champ d'application*] :
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1° Aux locaux loués affectés à usage d'habitation ou à l'exercice d'une profession et compris dans des immeubles achevés avant le 1er septembre 1948 ;
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2° Aux locaux loués à usage commercial situés dans des immeubles comportant, à concurrence de la moitié au moins de leur superficie totale, des locaux soumis à la taxe en vertu du 1° ;
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3° Aux locaux situés dans des immeubles achevés avant le 1er septembre 1948 qui, affectés à usage d'habitation, sont transformés en locaux à usage commercial postérieurement à la publication de la loi n° 70-1283 du 31 décembre 1970.
\n
I bis. La taxe additionnelle au droit de bail prévue au I est étendue :
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1° Aux locaux mentionnés aux 1° et 2° du I lorsqu'ils sont compris dans les immeubles achevés entre le 1er septembre 1948 et le 31 décembre 1975 ;
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2° Aux locaux situés dans les mêmes immeubles et qui, affectés à usage d'habitation, sont transformés en locaux à usage commercial postérieurement à la promulgation de la loi n° 80-30 du 18 janvier 1980.
\n
I ter. La taxe additionnelle au droit de bail est également applicable aux locaux mentionnés aux I et I bis, aux taux prévus au III, lorsque ces locaux ont fait l'objet de travaux d'agrandissement, de construction ou de reconstruction au sens du b du 1° du I de l'article 31 financés avec le concours de l'agence nationale pour l'amélioration de l'habitat.
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II. En sont exonérés :
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- les immeubles appartenant à l'Etat, aux collectivités territoriales, aux établissements publics qui en dépendent et aux organismes d'habitations à loyer modéré [*HLM*] ;
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- les locaux d'habitation qui font partie d'une exploitation agricole ou sont annexés à celle-ci, ainsi que les locaux dont les propriétaires ont procédé au rachat du prélèvement sur les loyers, prévu par l'article 11 de la loi n° 64-1278 du 23 décembre 1964, modifiée ;
\n
- les immeubles appartenant aux sociétés d'économie mixte de construction ou ayant pour objet la rénovation urbaine ou la restauration immobilière dans le cadre d'opérations confiées par les collectivités publiques, ceux appartenant aux filiales immobilières de la caisse des dépôts et consignations en leur qualité de bailleurs sociaux institutionnels, ainsi que ceux appartenant aux houillères de bassin .
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III. La taxe additionnelle au droit de bail est due :
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- au taux uniforme de 3,50 % pour les locaux mentionnés au I ;
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- au taux de 0,50 % pour les locaux mentionnés au I bis (1).
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IV. La taxe est soumise aux règles concernant l'exigibilité, l'assiette, la liquidation et le recouvrement du droit auquel elle s'ajoute, ainsi qu'à celles relatives à son contrôle, aux pénalités, procédures, garanties, restitutions et prescriptions.
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V. La taxe est à la charge du propriétaire ou du bailleur. Toutefois, lorsqu'elle est due en vertu du I-2°, elle est, sauf convention contraire, supportée à concurrence de la moitié par le locataire [*redevable*].
\n
" } }, "LEGIARTI000006307018": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1980-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307018", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307018.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0005AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 ART. 3 II FINANCES POUR 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273357", "@num": "2", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 2 (P) JORF 31 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000048325044", "@num": "R6526-6", "#text": "Code des transports - art. R6526-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646471", "@num": "L141-8", "#text": "Code du travail - art. L141-8 (AbD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000006307017", "@fin": "1980-12-31", "@num": "5", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307018", "@fin": "1982-01-01", "@num": "5", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307019", "@fin": "1983-10-09", "@num": "5", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307020", "@fin": "2002-03-31", "@num": "5", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307021", "@fin": "2007-01-01", "@num": "5", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307022", "@fin": "2008-04-03", "@num": "5", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620438", "@fin": "2009-04-10", "@num": "5", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549503", "@fin": "2010-05-01", "@num": "5", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202277", "@fin": "2011-06-12", "@num": "5", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189626", "@fin": "2013-01-01", "@num": "5", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946354", "@fin": "2014-05-30", "@num": "5", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042469", "@fin": "2015-01-01", "@num": "5", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030021274", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont affranchis de l'impôt sur le revenu :

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\n

1° (Disposition périmée) ;

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\n

2° Les personnes physiques qui bénéficient principalement de traitements, salaires, pensions et rentes viagères et dont le revenu global n'est pas supérieur au montant du minimum garanti prévu à l'article L 141-8 du code du travail ;

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\n

2° bis Les contribuables dont le revenu net de frais professionnels, n'excède pas 21.100 F, ou 23.000 F s'ils sont âgés de plus de soixante-cinq ans ; ces limites sont identiques, quelle que soit la nature des revenus perçus (1) ;

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\n

3° Les ambassadeurs et agents diplomatiques, les consuls et agents consulaires de nationalité étrangère, mais seulement dans la mesure où les pays qu'ils représentent concèdent des avantages analogues aux agents diplomatiques et consulaires français.

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\n

(1) Pour l'imposition des revenus de l'année 1979, ces chiffres étaient respectivement de 18.600 F et 20.300 F (loi n° 80-30 du 18 janvier 1980, art. 3-II).

\n
\n
" } }, "LEGIARTI000006307296": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006307296", "URL": "article/LEGI/ARTI/00/00/06/30/72/LEGIARTI000006307296.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 157 2° bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 158 3 AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 207 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A CGIAN3 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317224", "@num": "11", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 11 (V) JORF 22 DECEMBRE 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 FINANCES POUR 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273419", "@num": "67", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 67 (P) JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 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": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "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": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", 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"2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Sous réserve des dispositions des articles 119 bis-1, 125 B et 157-2° bis, les personnes physiques qui bénéficient d'intérêts, arrérages et produits de toute nature de fonds d'Etat, obligations, bons et autres titres de créances, dépôts, cautionnements et comptes courants, dont le débiteur est domicilié ou établi en France, peuvent opter pour leur assujettissement à un prélèvement qui libère les revenus auxquels il s'applique de l'impôt sur le revenu.
\n
La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.
\n
Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.
\n
II. Pour les catégories de placements définies par arrêté du ministre de l'économie et des finances (1), le débiteur peut offrir au public des placements dont les produits sont, dans tous les cas, soumis au prélèvement libératoire sauf, si le créancier est une personne physique, option expresse de sa part pour l'imposition de droit commun.
\n
II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole mentionnées à l'article 207-3 (2).
\n
Il est assis sur le tiers de ces produits.
\n
III. Le prélèvement est obligatoirement applicable aux revenus visés ci-dessus qui sont encaissés par des personnes n'ayant pas en France leur domicile fiscal ; la même disposition s'applique aux revenus qui sont payés hors de France ou qui sont encaissés par des personnes morales n'ayant pas leur siège social en France.
\n
\n
III bis. Le taux du prélèvement est fixé :
\n
1° A 25 % pour les produits d'obligations négociables ;
\n
2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des banques, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;
\n
3° A 40 % pour les produits des bons énumérés au 2° qui ont été émis entre le 1er juin 1978 et la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et pour les produits des autres placements courus antérieurement au 1er janvier 1980 (3) ;
\n
4° A 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 lorsque le bénéficiaire des intérêts communique aux établissements payeurs, au moment du paiement, son identité et son domicile fiscal, et à 42 % lorsque cette condition n'est pas remplie ;
\n
5° A 38 % pour les produits des placements, autres que les bons et titres, courus à partir du 1er janvier 1980.
\n
IV. L'option pour le prélèvement est subordonnée :
\n
a. En ce qui concerne les produits d'obligations, à la condition que l'emprunt ait été émis dans des conditions approuvées par le ministre de l'économie et des finances et qu'il ne figure pas sur la liste des valeurs assorties d'une clause d'indexation visées à l'article 158-3, troisième alinéa ;
\n
b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des banques ;
\n
c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.
\n
V. Le caractère libératoire du prélèvement ne peut être invoqué pour les produits qui sont pris en compte pour la détermination du bénéfice imposable d'une entreprise industrielle, commerciale, artisanale ou agricole, ou d'une profession non commerciale.
\n
\n
VI. Les modalités et conditions d'application du présent article sont fixées par décret (4).
\n
\n
(1) Annexe IV, art. 6 quater et 6 quinquies.
\n
(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).
\n
(3) Taux applicable à compter du 16 juillet 1978 pour les produits des placements autres que les bons ; le taux d'un tiers demeure applicable aux produits courus au 15 juillet 1978, même si ces produits font l'objet d'une liquidation ou d'un versement ultérieur.
\n
(4) Annexe III, art. 41 duodecies A à 41 duodecies H.
" } }, "LEGIARTI000006307297": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307297", "URL": "article/LEGI/ARTI/00/00/06/30/72/LEGIARTI000006307297.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 157 2° bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 158 3 AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A A CGIAN3 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 FINANCES POUR 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273610", "@num": "5", "#text": "Loi n°81-1180 du 31 décembre 1981 - art. 5 (V) JORF 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515871", "@numtexte": "81-1180", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 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": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "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": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, 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I. Sous réserve des dispositions des articles 119 bis-1, 125 B et 157-2° bis, les personnes physiques qui bénéficient d'intérêts, arrérages et produits de toute nature de fonds d'Etat, obligations, bons et autres titres de créances, dépôts, cautionnements et comptes courants, dont le débiteur est domicilié ou établi en France, peuvent opter pour leur assujettissement à un prélèvement qui libère les revenus auxquels il s'applique de l'impôt sur le revenu.

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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II. Pour les catégories de placements définies par arrêté du ministre de l'économie et des finances (1), le débiteur peut offrir au public des placements dont les produits sont, dans tous les cas, soumis au prélèvement libératoire sauf, si le créancier est une personne physique, option expresse de sa part pour l'imposition de droit commun.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

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Il est assis sur le tiers de ces produits.

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III. Le prélèvement est obligatoirement applicable aux revenus visés ci-dessus qui sont encaissés par des personnes n'ayant pas en France leur domicile fiscal ; la même disposition s'applique aux revenus qui sont payés hors de France ou qui sont encaissés par des personnes morales n'ayant pas leur siège social en France.

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III bis. Le taux du prélèvement est fixé :

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1° A 25 % pour les produits d'obligations négociables ;

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2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des banques, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

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3° A 40 % pour les produits des bons énumérés au 2° qui ont été émis entre le 1er juin 1978 et la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et pour les produits des autres placements courus antérieurement au 1er janvier 1980 (3) ;

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4° A 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 lorsque le bénéficiaire des intérêts communique aux établissements payeurs, au moment du paiement, son identité et son domicile fiscal, et à 42 % lorsque cette condition n'est pas remplie ;

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5° A 38 % pour les produits des placements, autres que les bons et titres, courus à partir du 1er janvier 1980.

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IV. L'option pour le prélèvement est subordonnée :

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a. En ce qui concerne les produits d'obligations, à la condition que l'emprunt ait été émis dans des conditions approuvées par le ministre de l'économie et des finances et qu'il ne figure pas sur la liste des valeurs assorties d'une clause d'indexation visées à l'article 158-3, troisième alinéa ;

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b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des banques ;

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c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

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V. Le caractère libératoire du prélèvement ne peut être invoqué pour les produits qui sont pris en compte pour la détermination du bénéfice imposable d'une entreprise industrielle, commerciale, artisanale ou agricole, ou d'une profession non commerciale.

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VI. Les modalités et conditions d'application du présent article sont fixées par décret (4).

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(1) Annexe IV, art. 6 quater et 6 quinquies.

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(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

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(3) Taux applicable à compter du 16 juillet 1978 pour les produits des placements autres que les bons ; le taux d'un tiers demeure applicable aux produits courus au 15 juillet 1978, même si ces produits font l'objet d'une liquidation ou d'un versement ultérieur.

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(4) Annexe III, art. 41 duodecies A à 41 duodecies H.

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" } }, "LEGIARTI000006307298": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-01-25", "DATE_DEBUT": "1983-01-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006307298", "URL": "article/LEGI/ARTI/00/00/06/30/72/LEGIARTI000006307298.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 158 3 AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A A CGIAN3 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273718", "@num": "6", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 6 (P) JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006297402", "@num": "22", "#text": "Loi n°83-1 du 3 janvier 1983 - art. 22 (V) JORF 4 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000691996", "@numtexte": "83-1", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-03" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 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": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "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": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. Sous réserve des dispositions des articles 119 bis-1 et 125 B, les personnes physiques qui bénéficient d'intérêts, arrérages et produits de toute nature de fonds d'Etat, obligations, titres participatifs, bons et autres titres de créances, dépôts, cautionnements et comptes courants, dont le débiteur est domicilié ou établi en France, peuvent opter pour leur assujettissement à un prélèvement qui libère les revenus auxquels il s'applique de l'impôt sur le revenu.

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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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Il est assis sur le tiers de ces produits.

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III bis. Le taux du prélèvement est fixé :

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1° A 25 % pour les produits d'obligations négociables et de titres participatifs ;

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4° A 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et avant le 1er janvier 1983 lorsque le bénéficiaire des intérêts communique aux établissements payeurs, au moment du paiement, son identité et son domicile fiscal, et à 42 % lorsque cette condition n'est pas remplie ;

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5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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6° A 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983 lorsque le bénéficiaire des intérêts communique aux établissements payeurs, au moment du paiement, son identité et son domicile fiscal, et à 50 % lorsque cette condition n'est pas remplie ;

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7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983.

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IV. L'option pour le prélèvement est subordonnée :

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b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des banques ;

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c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

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VI. Les modalités et conditions d'application du présent article sont fixées par décret (4).

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\n

(1) Annexe IV, art. 6 quater et 6 quinquies.

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(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

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(4) Annexe III, art. 41 duodecies A à 41 duodecies H.

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" } }, "LEGIARTI000006307299": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-12-30", "DATE_DEBUT": "1984-01-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006307299", "URL": "article/LEGI/ARTI/00/00/06/30/72/LEGIARTI000006307299.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 158 3 AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A A CGIAN3 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000504724", "#text": "Loi 84-46 1984-01-24 art. 94 II, XI, art. 76 III JORF 25 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006704988", "@num": "76", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 76 (Ab) JORF 25 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 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": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "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": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

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Il est assis sur le tiers de ces produits.

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III bis. Le taux du prélèvement est fixé :

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1° A 25 % pour les produits d'obligations négociables et de titres participatifs.

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Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux ;

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2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

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5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983.

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IV. L'option pour le prélèvement est subordonnée :

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b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

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c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

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\n

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VI. Les modalités et conditions d'application du présent article sont fixées par décret (3).

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(1) Annexe IV, art. 6 quater et 6 quinquies.

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(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

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(3) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
" } }, "LEGIARTI000006307300": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-12-15", "DATE_DEBUT": "1984-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006307300", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307300.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 158 3 AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A A CGIAN3 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006274270", "@num": "32", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 32 () JORF 30 décembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 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": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "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": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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\n
\n

La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

\n
\n

Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

\n
\n

II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

\n
\n

Il est assis sur le tiers de ces produits.

\n
\n

Toutefois, ce prélèvement n'est pas applicable aux intérêts des obligations émises à compter du 1er octobre 1984 par un débiteur domicilié ou établi en France lorsque le bénéficiaire effectif de ces intérêts justifie, auprès du débiteur ou de la personne qui en assure le paiement, qu'il a son domicile fiscal ou son siège hors du territoire de la République française, de Monaco ou d'un Etat dont l'institut d'émission est lié au Trésor français par un compte d'opération monétaire.

\n
\n

III bis. Le taux du prélèvement est fixé :

\n
\n

1° A 25 % pour les produits d'obligations négociables et de titres participatifs.

\n
\n

Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux ;

\n
\n

2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

\n
\n

5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

\n
\n

7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983.

\n
\n

IV. L'option pour le prélèvement est subordonnée :

\n
\n

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

\n
\n

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

\n
\n

\n
\n
\n

VI. Les modalités et conditions d'application du présent article sont fixées par décret (3).

\n
\n
\n

(1) Annexe IV, art. 6 quater et 6 quinquies.

\n
\n

(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

\n
\n

(3) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
" } }, "LEGIARTI000006307301": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1985-12-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006307301", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307301.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 158 3 AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A A CGIAN3 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000692975", "#text": "Loi 85-1321 1985-12-14 art. 37 I, II JORF 15 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "LEGIARTI000006305427", "@num": "37", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 37 () JORF 15 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@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": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197372", "@fin": "1990-12-30", "#text": "4 ter : Prélèvement sur les produits de placement à revenu fixe.", "@debut": "1985-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191586", "@fin": "1991-06-24", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179573", "@fin": "1997-04-11", "#text": "1ere Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

\n
\n

Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

\n
\n

II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

\n
\n

Il est assis sur le tiers de ces produits.

\n
\n

De même, le prélèvement obligatoire n'est pas applicable aux produits des titres de créances mentionnés au 1° bis du III bis du présent article.

\n
\n

III bis. Le taux du prélèvement est fixé :

\n
\n

1° A 25 % pour les produits d'obligations négociables et de titres participatifs.

\n
\n

Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux ;

\n
\n

I° bis. A 32 p. 100 pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

\n
\n

2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

\n
\n

5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

\n
\n

7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983.

\n
\n

IV. L'option pour le prélèvement est subordonnée :

\n
\n

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

\n
\n

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

\n
\n

\n
\n
\n

VI. Les modalités et conditions d'application du présent article sont fixées par décret (3).

\n
\n
\n

(1) Annexe IV, art. 6 quater et 6 quinquies.

\n
\n

(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

\n
\n

(3) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
" } }, "LEGIARTI000006307302": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006307302", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307302.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 158 3 AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A A CGIAN3 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000509065", "#text": "Loi 88-1201 1988-12-23 art. 42 II, III JORF 31 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V) JORF 31 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197443", "@fin": "1999-03-31", "#text": "4 ter : Prélèvement sur les produits de placement à revenu fixe.", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

\n
\n

Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

\n
\n

II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

\n
\n

Il est assis sur le tiers de ces produits.

\n
\n

De même, le prélèvement obligatoire n'est pas applicable aux produits des titres de créances mentionnés au 1° bis du III bis du présent article.

III bis. Le taux du prélèvement est fixé :

1° A 25 % pour les produits d'obligations négociables et de titres participatifs. Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux ; I° bis. A 32 p. 100 pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés. 2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ; 3° A 40 % pour les produits des bons énumérés au 2° qui ont été émis entre le 1er juin 1978 et la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et pour les produits des autres placements courus antérieurement au 1er janvier 1980 ; 4° A 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et avant le 1er janvier 1983 lorsque le bénéficiaire des intérêts communique aux établissements payeurs, au moment du paiement, son identité et son domicile fiscal, et à 42 % lorsque cette condition n'est pas remplie ; 5° A 38 % pour les produits des placements autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ; 6° A 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983 lorsque le bénéficiaire des intérêts communique aux établissements payeurs, au moment du paiement, son identité et son domicile fiscal, et à 50 % lorsque cette condition n'est pas remplie ; 7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983. 8° A 25 p. 100 pour les produits des parts émises par les fonds communs de créances si leur durée à l'émission est supérieure à cinq ans ou à 32 p. 100 si cette durée est inférieure ou égale à cinq ans. Le boni de liquidation peut être soumis à ce prélèvement au taux de 45 p. 100.

\n
\n

IV. L'option pour le prélèvement est subordonnée :

\n
\n

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

\n
\n

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

\n
\n

\n
\n
\n

VI. Les modalités et conditions d'application du présent article sont fixées par décret (3).

\n
\n
\n

(1) Annexe IV, art. 6 quater et 6 quinquies.

\n
\n

(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

\n
\n

(3) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
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L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197443", "@fin": "1999-03-31", "#text": "4 ter : Prélèvement sur les produits de placement à revenu fixe.", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": 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"LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

\n
\n

Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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\n

II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

\n
\n

Il est assis sur le tiers de ces produits.

\n
\n

De même, le prélèvement obligatoire n'est pas applicable aux produits des titres de créances mentionnés au 1° bis du III bis du présent article.

\n
\n

III bis. Le taux du prélèvement est fixé :

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\n

1° A 15 % pour les produits d'obligations négociables et de titres participatifs.

\n
\n

I° bis. A 15 p. 100 pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

\n
\n

2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

\n
\n

5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

\n
\n

6° A 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983 et à 35 p. 100 pour les produits des bons et titres émis à compter du 1er janvier 1990, lorsque le bénéficiaire des intérêts communique aux établissements payeurs, au moment du paiement, son identité et son domicile fiscal, et à 50 % lorsque cette condition n'est pas remplie ;

\n
\n

7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, et à 35 p. 100 pour les produits de placements courus à partir du 1er janvier 1990.

\n
\n

et à 50 % lorsque cette condition n'est pas remplie ;

\n
\n

8° A 15 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100.

\n
\n

IV. L'option pour le prélèvement est subordonnée :

\n
\n

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

\n
\n

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

\n
\n

\n
\n
\n

VI. Les modalités et conditions d'application du présent article sont fixées par décret (3).

\n
\n
\n

(1) Annexe IV, art. 6 quater et 6 quinquies.

\n
\n

(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

\n
\n

(3) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
" } }, "LEGIARTI000006307304": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1990-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006307304", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307304.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 158 3 al. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A à CGIAN3 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000350808", "#text": "Loi 90-614 1990-07-12 art. 13 JORF 14 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000350808", "@nortexte": "ECOX9000077L", "@numtexte": "90-614", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. 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L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197443", "@fin": "1999-03-31", "#text": "4 ter : Prélèvement sur les produits de placement à revenu fixe.", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": 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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

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Il est assis sur le tiers de ces produits.

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De même, le prélèvement obligatoire n'est pas applicable aux produits des titres de créances mentionnés au 1° bis du III bis du présent article.

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III bis. Le taux du prélèvement est fixé :

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1° A 15 % pour les produits d'obligations négociables et de titres participatifs (3).

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1° bis. A 15 p. 100 pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés (3).

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2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

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4° A 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et avant le 1er janvier 1983 lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

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et à 42 % lorsque cette condition n'est pas remplie ;

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5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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6° A 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983 et à 35 p. 100 pour les produits des bons et titres émis à compter du 1er janvier 1990, lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale, et à 50 % lorsque cette condition n'est pas remplie ;

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7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits de placements courus à partir du 1er janvier 1990.

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8° A 15 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100 (3).

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\n

IV. L'option pour le prélèvement est subordonnée :

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b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

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\n

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

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\n

VI. Les modalités et conditions d'application du présent article sont fixées par décret (4).

\n
\n
\n

(1) Annexe IV, art. 6 quater et 6 quinquies.

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\n

(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

\n
\n
\n

(3) Taux applicable aux produits encaissés à compter du 1er janvier 1990.

\n
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\n

(4) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
" } }, "LEGIARTI000006307305": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006307305", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307305.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAK" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 158 3 al. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A à CGIAN3 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000716493", "#text": "Loi 90-568 1990-07-02 art. 1, art. 41 JORF 8 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006421015", "@num": "41", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 41 () JORF 8 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006318910", "@num": "79", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 79 () JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Instruction 1994-12-26 5I-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197443", "@fin": "1999-03-31", "#text": "4 ter : Prélèvement sur les produits de placement à revenu fixe.", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": 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"LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

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Il est assis sur le tiers de ces produits.

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De même, le prélèvement obligatoire n'est pas applicable aux produits des titres de créances mentionnés au 1° bis du III bis du présent article.

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III bis. Le taux du prélèvement est fixé :

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1° A 15 % pour les produits d'obligations négociables et de titres participatifs (3).

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Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; ((il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;)) (2') ;

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2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne ((des PTT ou de la Poste)) (2'), des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

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4° A 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et avant le 1er janvier 1983 lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

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et à 42 % lorsque cette condition n'est pas remplie ;

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5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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6° A 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983, à 35 p. 100 pour les produits des bons et titres émis à compter du 1er janvier 1990 ((et à 15 p. 100 pour les produits de ceux émis à compter du 1er janvier 1995)) (2'), lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale, et à 50 % lorsque cette condition n'est pas remplie ;

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7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits de placements courus à partir du 1er janvier 1990 ((et à 15 p. 100 pour les produits des placements courus à partir du 1er janvier 1995)) (2') ;

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8° A 15 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100 (3).

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((Le taux de 35 p. 100 est remplacé par celui de 15 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.)) (2')

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IV. L'option pour le prélèvement est subordonnée :

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b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

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c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

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\n

VI. Les modalités et conditions d'application du présent article sont fixées par décret (4).

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\n

(1) Annexe IV, art. 6 quater et 6 quinquies.

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(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

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(2') Modification de la loi 93-1352.

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(3) Taux applicable aux produits encaissés à compter du 1er janvier 1990.

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(4) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
" } }, "LEGIARTI000006307306": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006307306", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307306.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAL" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1, 125 B, 158 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A à 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater, 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006319337", "@num": "5", "#text": "Loi - art. 5 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1994-12-26 5I-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-07-23 5I-3-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197443", "@fin": "1999-03-31", "#text": "4 ter : Prélèvement sur les produits de placement à revenu fixe.", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

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Il est assis sur le tiers de ces produits.

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De même, le prélèvement obligatoire n'est pas applicable aux produits des titres de créances mentionnés au 1° bis du III bis du présent article.

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III bis. Le taux du prélèvement est fixé :

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1° A 15 % pour les produits d'obligations négociables et de titres participatifs (3).

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Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

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1° bis A 15 p. 100 pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés (3).

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2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT ou de la Poste, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

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4° A 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et avant le 1er janvier 1983 lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

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et à 42 % lorsque cette condition n'est pas remplie ;

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5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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6° A 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983, à 35 p. 100 pour les produits des bons et titres émis à compter du 1er janvier 1990 et à 15 p. 100 pour les produits de ceux émis à compter du 1er janvier 1995, lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale, et à 50 % lorsque cette condition n'est pas remplie ;

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7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits de placements courus à partir du 1er janvier 1990 et à 15 p. 100 pour les produits des placements courus à partir du 1er janvier 1995 ;

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8° A 15 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100 (3).

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Le taux de 35 p. 100 est remplacé par celui de 15 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.

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IV. L'option pour le prélèvement est subordonnée :

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a. En ce qui concerne les produits d'obligations, à la condition que l'emprunt ait été émis dans des conditions approuvées par le ministre de l'économie et des finances ((et que le capital et les intérêts ne fassent pas l'objet d'une indexation)) (3').

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b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

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c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

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VI. Les modalités et conditions d'application du présent article sont fixées par décret (4).

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(1) Annexe IV, art. 6 quater et 6 quinquies.

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(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

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(3) Taux applicable aux produits encaissés à compter du 1er janvier 1990.

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(3') Modification. Cette disposition est applicable aux produits encaissés à compter du 1er janvier 1996.

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(4) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
" } }, "LEGIARTI000006307307": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006307307", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307307.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAM" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1, 125 B, 158 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A à 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater, 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000380034", "#text": "Loi 96-1181 1996-12-30 art. 97 IV", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319752", "@num": "97", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 97 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "JORFTEXT000000740099", "#text": "Décret 97-1158 1997-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000740099", "@nortexte": "ECOF9720752D", "@numtexte": "97-1158", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-17" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1994-12-26 5I-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-07-23 5I-3-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197443", "@fin": "1999-03-31", "#text": "4 ter : Prélèvement sur les produits de placement à revenu fixe.", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

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Il est assis sur le tiers de ces produits.

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De même, le prélèvement obligatoire n'est pas applicable aux produits des titres de créances mentionnés au 1° bis du III bis du présent article.

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III bis. Le taux du prélèvement est fixé :

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1° A 15 % pour les produits d'obligations négociables et de titres participatifs (3).

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Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

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4° A 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et avant le 1er janvier 1983 lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

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et à 42 % lorsque cette condition n'est pas remplie ;

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5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits de placements courus à partir du 1er janvier 1990 et à 15 p. 100 pour les produits des placements courus à partir du 1er janvier 1995 ;

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8° A 15 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100 (3).

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Le taux de 35 p. 100 est remplacé par celui de 15 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.

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\n

((9° à 15 p. 100 pour les produits des bons et titres énumérés au 2° émis à compter du 1er janvier 1998 lorsque le souscripteur et le bénéficiaire, s'il est différent, ont autorisé, lors de la souscription, l'établissement auprès duquel les bons ou titres ont été souscrits à communiquer leur identité et leur domicile fiscal à l'administration fiscale et à condition que le bon ou titre n'ait pas été cédé,

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((et à 50 p. 100 lorsque l'une de ces conditions n'est pas remplie.

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\n

((Un décret fixe les conditions d'application du présent 9°)) (M).

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\n

IV. L'option pour le prélèvement est subordonnée :

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b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

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c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

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\n
\n

VI. Les modalités et conditions d'application du présent article sont fixées par décret (5).

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\n
\n

(1) Annexe IV, art. 6 quater et 6 quinquies.

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\n

(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

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(3) Taux applicable aux produits encaissés à compter du 1er janvier 1990.

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(M) Modification de la loi 96-1181, pour les bons et contrats émis à compter du 1er janvier 1998.

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(4) Cette disposition est applicable aux produits encaissés à compter du 1er janvier 1996.

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\n

(5) Annexe III, art. 41 duodecies A à 41 duodecies H.

\n
" } }, "LEGIARTI000006307308": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307308", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307308.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAN" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1, 125 B, 158 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A à 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater, 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "JORFTEXT000000572192", "#text": "Loi 98-546 1998-07-02 [*DDOEF*] art. 19 I, II JORF 3 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006320267", "@num": "6", "#text": "Loi - art. 6 () JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1996-07-23 5I-3-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-05-27 5I-4-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-09-30 5I-11-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-04-26 5I-2-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-07-02 5I-5-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197416", "@fin": "2999-01-01", "#text": "4 ter : Prélèvement sur les produits de placements à revenu fixe", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

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Il est assis sur le tiers de ces produits.

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De même, le prélèvement obligatoire n'est pas applicable aux produits des titres de créances mentionnés au 1° bis du III bis du présent article.

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III bis. Le taux du prélèvement est fixé :

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1° A 15 % pour les produits d'obligations négociables et de titres participatifs (3).

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Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

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4° A 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et avant le 1er janvier 1983 lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

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et à 42 % lorsque cette condition n'est pas remplie ;

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5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits de placements courus à partir du 1er janvier 1990 et à 15 p. 100 pour les produits des placements courus à partir du 1er janvier 1995 ;

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8° A 15 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100 (3).

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Le taux de 35 p. 100 est remplacé par celui de 15 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.

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9° à 15 p. 100 pour les produits des bons et titres énumérés au 2° émis à compter du 1er janvier 1998 lorsque le souscripteur et le bénéficiaire, s'il est différent, ont autorisé, lors de la souscription, l'établissement auprès duquel les bons ou titres ont été souscrits à communiquer leur identité et leur domicile fiscal à l'administration fiscale et à condition que le bon ou titre n'ait pas été cédé,

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et à 60 % lorsque l'une de ces conditions n'est pas remplie.

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Un décret fixe les conditions d'application du présent 9°.

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IV. L'option pour le prélèvement est subordonnée :

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a. En ce qui concerne les produits d'obligations, à la condition que l'emprunt ait été émis dans des conditions approuvées par le ministre de l'économie et des finances et que le capital et les intérêts ne fassent pas l'objet d'une indexation (4). Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions de l'article 79 modifié de l'ordonnance n° 58-1374 du 30 décembre 1958 portant loi de finances pour 1959.

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b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

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c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions de l'article 79 modifié de l'ordonnance n° 58-1374 du 30 décembre 1958 portant loi de finances pour 1959.

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VI. Les modalités et conditions d'application du présent article sont fixées par décret (5).

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(1) Annexe IV, art. 6 quater et 6 quinquies.

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(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

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(3) Taux applicable aux produits encaissés à compter du 1er janvier 1990.

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(4) Cette disposition est applicable aux produits encaissés à compter du 1er janvier 1996.

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(5) Annexe III, art. 41 duodecies A à 41 duodecies H.

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" } }, "LEGIARTI000006307309": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307309", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307309.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAO" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis, 125 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance 2000-1223 2000-12-14 art. 4 I 43°, 44° JORF 16 décembre 2000 en vigueur le 1er janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098P", "@numtexte": "2000-1223", "@typelien": "MODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. 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L112-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072026", "#text": "Code monétaire et financier L512-55 à L512-59, L112-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197416", "@fin": "2999-01-01", "#text": "4 ter : Prélèvement sur les produits de placements à revenu fixe", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": 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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II. Pour les catégories de placements définies par arrêté du ministre de l'économie et des finances, le débiteur peut offrir au public des placements dont les produits sont, dans tous les cas, soumis au prélèvement libératoire sauf, si le créancier est une personne physique, option expresse de sa part pour l'imposition de droit commun.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par les articles L. 512-55 à L. 512-59 du code monétaire et financier et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962.

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Il est assis sur le tiers de ces produits.

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De même, le prélèvement n'est pas obligatoirement applicable aux produits de titres de créances mentionnés au 1° bis du III bis du présent article.

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III bis. Le taux du prélèvement est fixé :

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1° à 15 % pour les produits d'obligations négociables et de titres participatifs.

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Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

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1° bis à 15 % pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

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2° à un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT ou de la Poste, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

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3° à 40 % pour les produits des bons énumérés au 2° qui ont été émis entre le 1er juin 1978 et la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et pour les produits des autres placements courus antérieurement au 1er janvier 1980 ;

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4° à 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et avant le 1er janvier 1983 lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

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et à 42 % lorsque cette condition n'est pas remplie ;

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5° à 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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6° à 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983, à 35 p. 100 pour les produits des bons et titres émis à compter du 1er janvier 1990 et à 15 p. 100 pour les produits de ceux émis à compter du 1er janvier 1995, lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

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et à 60 % lorsque cette condition n'est pas remplie ;

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7° à 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits des placements courus à partir du 1er janvier 1990 et à 15 p. 100 pour les produits des placements courus à partir du 1er janvier 1995 ;

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8° à 15 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100.

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Le taux de 35 p. 100 est remplacé par celui de 15 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.

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et à 60 % lorsque l'une de ces conditions n'est pas remplie.

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Un décret fixe les conditions d'application du présent 9°.

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\n

IV. L'option pour le prélèvement est subordonnée :

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a. En ce qui concerne les produits d'obligations, à la condition que l'emprunt ait été émis dans des conditions approuvées par le ministre de l'économie et des finances et que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions de l'article L. 112-3 du code monétaire et financier.

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b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

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VI. Les modalités et conditions d'application du présent article sont fixées par décret.

\n
" } }, "LEGIARTI000006307310": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307310", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307310.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAP" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis, 125 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006321732", "@num": "12", "#text": "Loi - art. 12 () JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643924", "@num": "L112-3", "#text": "Code monétaire et financier - art. L112-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072026", "#text": "Code monétaire et financier L512-55 à L512-59, L112-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197416", "@fin": "2999-01-01", "#text": "4 ter : Prélèvement sur les produits de placements à revenu fixe", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": 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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par les articles L. 512-55 à L. 512-59 du code monétaire et financier et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962.

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Il est assis sur le tiers de ces produits.

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De même, le prélèvement n'est pas obligatoirement applicable aux produits de titres de créances mentionnés au 1° bis du III bis du présent article.

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III bis. Le taux du prélèvement est fixé :

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1° à 16 % pour les produits d'obligations négociables et de titres participatifs.

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Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

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1° bis à 16 % pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

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et à 42 % lorsque cette condition n'est pas remplie ;

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5° à 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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6° à 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983, à 35 p. 100 pour les produits des bons et titres émis à compter du 1er janvier 1990 et à 16 p. 100 pour les produits de ceux émis à compter du 1er janvier 1995, lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

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et à 60 % lorsque cette condition n'est pas remplie ;

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7° à 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits des placements courus à partir du 1er janvier 1990 et à 16 p. 100 pour les produits des placements courus à partir du 1er janvier 1995 ;

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8° à 16 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100.

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\n

Le taux de 35 p. 100 est remplacé par celui de 16 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.

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\n

9° à 16 p. 100 pour les produits des bons et titres énumérés au 2° émis à compter du 1er janvier 1998 lorsque le souscripteur et le bénéficiaire, s'il est différent, ont autorisé, lors de la souscription, l'établissement auprès duquel les bons ou titres ont été souscrits à communiquer leur identité et leur domicile fiscal à l'administration fiscale et à condition que le bon ou titre n'ait pas été cédé,

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\n

et à 60 % lorsque l'une de ces conditions n'est pas remplie.

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\n

Un décret fixe les conditions d'application du présent 9°.

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\n

IV. L'option pour le prélèvement est subordonnée :

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a. En ce qui concerne les produits d'obligations, à la condition que l'emprunt ait été émis dans des conditions approuvées par le ministre de l'économie et des finances et que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions de l'article L. 112-3 du code monétaire et financier.

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\n

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

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VI. Les modalités et conditions d'application du présent article sont fixées par décret.

\n
" } }, "LEGIARTI000006307311": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307311", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307311.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAQ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis, 125 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006322295", "@num": "40", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 40 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643924", "@num": "L112-3", "#text": "Code monétaire et financier - art. L112-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072026", "#text": "Code monétaire et financier L512-55 à L512-59, L112-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197416", "@fin": "2999-01-01", "#text": "4 ter : Prélèvement sur les produits de placements à revenu fixe", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. Sous réserve des dispositions du 1 de l'article 119 bis et de l'article 125 B, les personnes physiques qui bénéficient d'intérêts, arrérages et produits de toute nature de fonds d'Etat, obligations, titres participatifs, bons et autres titres de créances, dépôts, cautionnements et comptes courants, peuvent opter pour leur assujettissement à un prélèvement qui libère les revenus auxquels il s'applique de l'impôt sur le revenu, lorsque la personne qui assure le paiement de ces revenus est établie en France, qu'il s'agisse ou non du débiteur, ce dernier étant établi dans un Etat membre de la Communauté européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale.

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La retenue à la source éventuellement opérée sur les revenus dont le débiteur est établi en France est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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Les revenus de source étrangère mentionnés au premier alinéa sont retenus pour leur montant brut. L'impôt retenu à la source est imputé sur le prélèvement dans la limite du crédit d'impôt auquel il ouvre droit tel que ce crédit est prévu par les conventions internationales.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par les articles L. 512-55 à L. 512-59 du code monétaire et financier et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962.

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Il est assis sur le tiers de ces produits.

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III. Le prélèvement est obligatoirement applicable aux revenus visés ci-dessus, dont le débiteur est établi ou domicilié en France, qui sont encaissés par des personnes n'ayant pas en France leur domicile fiscal ; la même disposition s'applique aux revenus qui sont payés hors de France ou qui sont encaissés par des personnes morales n'ayant pas leur siège social en France.

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De même, le prélèvement n'est pas obligatoirement applicable aux produits de titres de créances mentionnés au 1° bis du III bis du présent article.

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III bis. Le taux du prélèvement est fixé :

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1° à 16 % pour les produits d'obligations négociables et de titres participatifs.

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Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

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1° bis à 16 % pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

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et à 42 % lorsque cette condition n'est pas remplie ;

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5° à 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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et à 60 % lorsque cette condition n'est pas remplie ;

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7° à 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits des placements courus à partir du 1er janvier 1990 et à 16 p. 100 pour les produits des placements courus à partir du 1er janvier 1995 ;

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8° à 16 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100.

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Le taux de 35 p. 100 est remplacé par celui de 16 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.

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et à 60 % lorsque l'une de ces conditions n'est pas remplie.

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Un décret fixe les conditions d'application du présent 9°.

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IV. L'option pour le prélèvement prévue au I est subordonnée :

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a. En ce qui concerne les produits d'obligations, à la condition que l'emprunt ait été émis conformément à la réglementation en vigueur dans l'Etat d'émission et que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions des articles L. 112-1 à L. 112-4 du code monétaire et financier ou, s'agissant d'un emprunt émis hors de France, serait autorisée en vertu de dispositions analogues ;

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b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

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c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions des articles L. 112-1 à L. 112-4 du code monétaire et financier ou, lorsque le débiteur est établi hors de France, serait autorisée en vertu de dispositions analogues.

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\n

VI. Les modalités et conditions d'application du présent article sont fixées par décret.

\n
" } }, "LEGIARTI000006307312": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-28", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307312", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307312.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAR" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2005-1719 2005-12-30 art. 7 VIII Finances pour 2006 :
\n \"Les dispositions du présent article sont applicables aux intérêts courus et inscrits en compte à compter du 1er janvier 2006.\"
" }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis, 125 B, 157", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006322412", "@num": "7", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 7 (V) JORF 31 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322625", "@num": "30", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 30 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643924", "@num": "L112-3", "#text": "Code monétaire et financier - art. L112-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072026", "#text": "Code monétaire et financier L512-55 à L512-59, L112-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197416", "@fin": "2999-01-01", "#text": "4 ter : Prélèvement sur les produits de placements à revenu fixe", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307296", "@fin": "1982-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307297", "@fin": "1983-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307298", "@fin": "1984-01-25", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1983-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307299", "@fin": "1984-12-30", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307300", "@fin": "1985-12-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307301", "@fin": "1989-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1985-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307302", "@fin": "1990-06-15", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307303", "@fin": "1990-07-14", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307304", "@fin": "1994-09-02", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307305", "@fin": "1996-05-12", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307306", "@fin": "1997-04-11", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307307", "@fin": "1999-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307308", "@fin": "2001-03-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307309", "@fin": "2003-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307310", "@fin": "2004-12-31", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307311", "@fin": "2006-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307312", "@fin": "2007-12-28", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526745", "@fin": "2999-01-01", "@num": "125 A", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Sous réserve des dispositions du 1 de l'article 119 bis et de l'article 125 B, les personnes physiques qui bénéficient d'intérêts, arrérages et produits de toute nature de fonds d'Etat, obligations, titres participatifs, bons et autres titres de créances, dépôts, cautionnements et comptes courants, peuvent opter pour leur assujettissement à un prélèvement qui libère les revenus auxquels il s'applique de l'impôt sur le revenu, lorsque la personne qui assure le paiement de ces revenus est établie en France, qu'il s'agisse ou non du débiteur, ce dernier étant établi dans un Etat membre de la Communauté européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale.

La retenue à la source éventuellement opérée sur les revenus dont le débiteur est établi en France est imputée sur le prélèvement.

Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

II. - Pour les catégories de placements définies par arrêté du ministre de l'économie et des finances, le débiteur peut offrir au public des placements dont les produits sont, dans tous les cas, soumis au prélèvement libératoire sauf, si le créancier est une personne physique, option expresse de sa part pour l'imposition de droit commun.

II bis. - Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par les articles L. 512-55 à L. 512-59 du code monétaire et financier et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962.

Il est assis sur le tiers de ces produits.

III. - Le prélèvement est obligatoirement applicable aux revenus visés ci-dessus, dont le débiteur est établi ou domicilié en France, qui sont encaissés par des personnes n'ayant pas en France leur domicile fiscal ou leur siège social.

De même, le prélèvement n'est pas obligatoirement applicable aux produits de titres de créances mentionnés au 1° bis du III bis du présent article.

III bis. - Le taux du prélèvement est fixé :

1° à 16 % pour les produits d'obligations négociables et de titres participatifs.

Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

Ce taux est également applicable aux intérêts des plans d'épargne-logement ne bénéficiant pas de l'exonération mentionnée au 9° bis de l'article 157.

1° bis à 16 % pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

et à 42 % lorsque cette condition n'est pas remplie ;

5° à 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

et à 60 % lorsque cette condition n'est pas remplie ;

7° à 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits des placements courus à partir du 1er janvier 1990 et à 16 p. 100 pour les produits des placements courus à partir du 1er janvier 1995 ;

8° à 16 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100.

Le taux de 35 p. 100 est remplacé par celui de 16 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.

et à 60 % lorsque l'une de ces conditions n'est pas remplie.

Un décret fixe les conditions d'application du présent 9°.

IV. - L'option pour le prélèvement prévue au I est subordonnée :

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions des articles L. 112-1 à L. 112-4 du code monétaire et financier ou, lorsque le débiteur est établi hors de France, serait autorisée en vertu de dispositions analogues.

V. - Le caractère libératoire du prélèvement ne peut être invoqué pour les produits qui sont pris en compte pour la détermination du bénéfice imposable d'une entreprise industrielle, commerciale, artisanale ou agricole, ou d'une profession non commerciale.

VI. - Les modalités et conditions d'application du présent article sont fixées par décret.

" } }, "LEGIARTI000006307443": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "154", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1980-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307443", "URL": "article/LEGI/ARTI/00/00/06/30/74/LEGIARTI000006307443.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0154AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000704549", "#text": "LOI 77-1467 1977-12-30 ART. 10 FINANCES POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 ART. 5 FINANCES POUR 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273357", "@num": "2", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 2 (P) JORF 31 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000028402680", "@num": "15", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "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": "LEGIARTI000048184104", "@fin": "1979-07-01", "@num": "154", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307442", "@fin": "1980-12-31", "@num": "154", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307443", "@fin": "1982-01-01", "@num": "154", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307444", "@fin": "1985-12-31", "@num": "154", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307445", "@fin": "1990-06-15", "@num": "154", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307446", "@fin": "1991-06-24", "@num": "154", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307447", "@fin": "1994-09-02", "@num": "154", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307448", "@fin": "2002-01-01", "@num": "154", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307449", "@fin": "2005-01-01", "@num": "154", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307450", "@fin": "2016-01-01", "@num": "154", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030023866", "@fin": "2015-12-31", "@num": "154", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031852247", "@fin": "2018-12-31", "@num": "154", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037988773", "@fin": "2999-01-01", "@num": "154", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour la détermination des bénéfices industriels et commerciaux et des bénéfices des professions non commerciales, le salaire du conjoint participant effectivement à l'exercice de la profession peut, à la demande du contribuable, être déduit du bénéfice imposable dans la limite de 13.500 F (1), à la condition que ce salaire ait donné lieu au versement des cotisations prévues pour la sécurité sociale, des allocations familiales et autres prélèvements sociaux en vigueur. Ce salaire est rattaché, à ce titre, à la catégorie des traitements et salaires visés au V de la présente sous-section.
\n
La limite de 13.500 F prévue au premier alinéa est portée, pour les adhérents des centres et associations de gestion agréés, à 17.000 F (2).
\n
(1) Chiffre applicable à compter de l'imposition des revenus de l'année 1978. Pour l'imposition des revenus des années 1976 et antérieurs, ce chiffre était de 1.500 F ; pour l'imposition des revenus de l'année 1977, il était de 9.000 F (loi n° 77-1467 du 30 décembre 1977, art. 10).
\n
(2) Chiffre applicable à compter de l'imposition des revenus de l'année 1980. Pour l'imposition des revenus de l'année 1979, ce chiffre était de 15.000 F (loi n° 80-30 du 18 janvier 1980, art. 5).
" } }, "LEGIARTI000006307928": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "157", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-04-28", "DATE_DEBUT": "1980-10-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006307928", "URL": "article/LEGI/ARTI/00/00/06/30/79/LEGIARTI000006307928.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0157AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 bis B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 81, 163 bis A, 163 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L315-19 à L315-32, L315-1 à L315-7, L315-8 à L315-18", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural 1106 1 I 2°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000518344", "#text": "LOI 52-565 1952-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000518344", "@numtexte": "52-565", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-05-21" }, { "@id": "JORFTEXT000000673538", "#text": "Décret 62-235 1962-03-01 ART. 3 1°, 2°", "@sens": "source", "@cidtexte": "JORFTEXT000000673538", "@numtexte": "62-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-01" }, { "@id": "JORFTEXT000000501443", "#text": "Décret 63-494 1963-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000501443", "@numtexte": "63-494", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-05-18" }, { "@id": "JORFTEXT000000299369", "#text": "Décret 63-967 1963-09-21", "@sens": "source", "@cidtexte": "JORFTEXT000000299369", "@numtexte": "63-967", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-09-21" }, { "@id": "JORFTEXT000000330888", "#text": "Décret 64-224 1964-03-14", "@sens": "source", "@cidtexte": "JORFTEXT000000330888", "@numtexte": "64-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-03-14" }, { "@id": "JORFTEXT000000310347", "#text": "Décret 65-1158 1965-12-24", "@sens": "source", "@cidtexte": "JORFTEXT000000310347", "@numtexte": "65-1158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-24" }, { "@id": "LEGIARTI000006302094", "@num": "2", "#text": "Loi n°70-11 du 2 janvier 1970 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878393", "@numtexte": "70-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-01-02" }, { "@id": "JORFTEXT000000875580", "#text": "LOI 72-657 1972-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000698842", "#text": "LOI 73-9 1973-01-04", "@sens": "source", "@cidtexte": "JORFTEXT000000698842", "@numtexte": "73-9", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-04" }, { "@id": "JORFTEXT000000888683", "#text": "LOI 73-8 1973-01-04 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000888683", "@numtexte": "73-8", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-04" }, { "@id": "JORFTEXT000000888684", "#text": "LOI 73-965 1973-10-16", "@sens": "source", "@cidtexte": "JORFTEXT000000888684", "@numtexte": "73-965", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-10-16" }, { "@id": "JORFTEXT000000522254", "#text": "LOI 76-1232 1976-12-29 ART. 80 FINANCES POUR 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000522557", "#text": "LOI 77-486 1977-05-13", "@sens": "source", "@cidtexte": "JORFTEXT000000522557", "@numtexte": "77-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-13" }, { "@id": "JORFTEXT000000886346", "#text": "LOI 78-1 1978-01-02", "@sens": "source", "@cidtexte": "JORFTEXT000000886346", "@numtexte": "78-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-02" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 ART. 96 I FINANCES POUR 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000339466", "#text": "LOI 80-834 1980-10-24", "@sens": "source", "@cidtexte": "JORFTEXT000000339466", "@numtexte": "80-834", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-10-24" }, { "@id": "JORFTEXT000000339466", "#text": "LOI 80-834 1980-10-24 ART. 12 JORF 25 OCTOBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339466", "@numtexte": "80-834", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-10-24" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000041584098", "@num": "1", "#text": "Décret n°2020-122 du 13 février 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGIARTI000049727691", "@num": "2", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000049727693", "@num": "3", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000019300313", "@num": "1739 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1739 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427279", "@num": "L315-4", "#text": "Code de la construction et de l'habitation. - art. L315-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027794991", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589978", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589962", "@num": "91 quater H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029625983", "@num": "91 quater J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956786", "@num": "D221-109", "#text": "Code monétaire et financier - art. D221-109 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956804", "@num": "D221-113-1", "#text": "Code monétaire et financier - art. D221-113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728266", "@num": "R742-17-1", "#text": "Code monétaire et financier - art. R742-17-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728673", "@num": "R744-16-1", "#text": "Code monétaire et financier - art. R744-16-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances L322-13 à L322-22", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179866", "@fin": "1989-07-14", "#text": "REVENU GLOBAL.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "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": "LEGIARTI000048184598", "@fin": "1952-04-15", "@num": "157", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049435755", "@fin": "1954-08-15", "@num": "157", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511852", "@fin": "1955-05-21", "@num": "157", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049703148", "@fin": "1979-07-01", "@num": "157", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307927", "@fin": "1980-01-19", "@num": "157", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307928", "@fin": "1982-04-28", "@num": "157", "@etat": "MODIFIE", "@debut": "1980-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307929", "@fin": "1982-01-01", "@num": "157", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-04-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307930", "@fin": "1983-06-14", "@num": "157", "@etat": "MODIFIE_MORT_NE", "@debut": "1983-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307931", "@fin": "1973-10-17", "@num": "157", "@etat": "MODIFIE_MORT_NE", "@debut": "1983-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307932", "@fin": "1986-08-07", "@num": "157", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307933", "@fin": "1985-07-12", "@num": "157", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307934", "@fin": "1989-12-30", "@num": "157", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307935", "@fin": "1992-07-04", "@num": "157", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307936", "@fin": "1993-08-18", "@num": "157", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307937", "@fin": "1994-09-02", "@num": "157", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307938", "@fin": "1995-10-27", "@num": "157", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307939", "@fin": "1996-05-12", "@num": "157", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307940", "@fin": "1997-04-11", "@num": "157", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307941", "@fin": "1998-04-22", "@num": "157", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307942", "@fin": "1999-03-31", "@num": "157", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307943", "@fin": "2000-03-31", "@num": "157", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307944", "@fin": "2001-03-31", "@num": "157", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307945", "@fin": "2002-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307946", "@fin": "2004-12-31", "@num": "157", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307947", "@fin": "2006-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307948", "@fin": "2006-12-31", "@num": "157", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307949", "@fin": "2008-08-06", "@num": "157", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019292431", "@fin": "2009-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300319", "@fin": "2010-05-08", "@num": "157", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022330151", "@fin": "2010-07-29", "@num": "157", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658407", "@fin": "2013-06-07", "@num": "157", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518270", "@fin": "2013-07-28", "@num": "157", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795250", "@fin": "2014-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434738", "@fin": "2014-12-30", "@num": "157", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062733", "@fin": "2016-06-13", "@num": "157", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701894", "@fin": "2016-12-11", "@num": "157", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033612612", "@fin": "2018-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427763", "@fin": "2019-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988472", "@fin": "2019-05-24", "@num": "157", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038612527", "@fin": "2022-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044989815", "@fin": "2023-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860158", "@fin": "2023-06-03", "@num": "157", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622560", "@fin": "2024-07-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048805657", "@fin": "2999-01-01", "@num": "157", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
N'entrent pas en compte pour la détermination du revenu net global :
\n
1° et 2° (Abrogés) ;
\n
2° bis. Les intérêts des bons à échéance de cinq ans au plus émis par le Trésor avant le 1er janvier 1966 ;
\n
3° Les lots et les primes de remboursement attachés aux bons et obligations émis en France avec l'autorisation du ministre de l'économie et des finances ;
\n
4° Les pensions, prestations et allocations affranchies de l'impôt en vertu de l'article 81 ;
\n
5° (Disposition périmée) ;
\n
6° Les gratifications allouées aux vieux travailleurs à l'occasion de la délivrance de la médaille d'honneur par le ministère des affaires sociales ;
\n
7° Les intérêts des sommes inscrites sur les livrets des caisses d'épargne à l'exception des intérêts des livrets supplémentaires ouverts dans les conditions prévues au décret n° 65-1158 du 24 décembre 1965 ;
\n
7° bis. (Disposition périmée) ;
\n
8° Les arrérages des titres de l'emprunt 3 1/2 % 1952, autorisé par la loi n° 52-565 du 21 mai 1952 et de l'emprunt 3 1/2 % 1958, autorisé par l'ordonnance n° 58-529 du 11 juin 1958, ainsi que les plus-values éventuelles de cession ou de remboursement de ces titres ;
\n
8° bis. Les intérêts des titres de l'emprunt 4 1/2 % 1973 autorisé par la loi n° 73-965 du 16 octobre 1973, ainsi que les plus-values éventuelles de cession ou de remboursement de ces titres ;
\n
8° ter. Les plus-values éventuelles de cession ou de remboursement des titres de l'emprunt d'Etat 8,80 % 1977 autorisé par la loi n° 77-486 du 13 mai 1977 ;
\n
9° Les intérêts des sommes inscrites sur les comptes d'épargne-construction définis aux articles L 315-19 à L 315-32 du code de la construction et de l'habitation ainsi que sur les comptes d'épargne-crédit mentionnés aux articles L 315-8 à L 315-18 du même code ;
\n
9° bis. Les intérêts des sommes inscrites sur les comptes d'épargne-logement ouverts en application des articles L 315-1 à L 315-7 du code de la construction et de l'habitation ainsi que la prime d'épargne versée aux titulaires de ces comptes ;
\n
9° ter. Les intérêts versés au titulaire du compte d'épargne sur livret ouvert en application de l'article 80 de la loi n° 76-1232 du 29 décembre 1976 :
\n
- aux travailleurs, salariés de l'artisanat, des ateliers industriels, des chantiers et de l'agriculture ;
\n
- aux aides familiaux ou aux associés d'exploitation désignés à l'article 1106-1-I-2° du code rural ;
\n
- aux aides familiaux et associés d'exploitation de l'artisanat désignés à l'article 3-1° et 2° du décret n° 62-235 du 1er mars 1962 relatif au répertoire des métiers et aux titres d'artisan et de maître artisan.
\n
Il en est de même de la prime versée au travailleur manuel qui procède effectivement à la création ou au rachat d'une entreprise artisanale ;
\n
10° à 13° (Dispositions périmées) ;
\n
14° Les intérêts des titres de l'emprunt 4,25 % 1963 émis en vertu du décret n° 63-494 du 18 mai 1963 ;
\n
15° L'intérêt représenté par les dix premiers coupons de chaque titre de l'emprunt 4,25 % - 4,75 % 1963 émis en vertu soit du décret n° 63-967 du 21 septembre 1963, soit du décret n° 64-224 du 14 mars 1964 ;
\n
16° Les produits des placements en valeurs mobilières effectués en vertu des engagements d'épargne à long terme pris par les personnes physiques dans les conditions prévues à l'article 163 bis A ;
\n
16° bis. Les sommes et revenus visés à l'article 163 bis AA ;
\n
17° Les sommes et revenus visés à l'article 163 bis B ;
\n
18° Les attributions gratuites d'actions faites en application :
\n
a. De l'article 2 de la loi n° 70-11 du 2 janvier 1970 relative à la Régie nationale des usines Renault ;
\n
b. De l'article 1er de la loi n° 73-8 du 4 janvier 1973 relative à la mise en oeuvre de l'actionnariat du personnel dans les banques nationales ;
\n
c. Des articles L 322-13 et L 322-22 du code des assurances relatifs aux entreprises nationales d'assurances ;
\n
d. De la loi n° 73-9 du 4 janvier 1973 relative à la mise en oeuvre de l'actionnariat du personnel à la société nationale industrielle aérospatiale et à la société nationale d'études et de construction de moteurs d'aviation ;
\n
e. De la loi n° 80-834 du 24 octobre 1980 créant une distribution d'actions en faveur des salariés des entreprises industrielles et commerciales ;
\n
19° L'aide spéciale compensatrice versée aux adhérents des caisses d'assurance-vieillesse des artisans et commerçants, en application de la loi n° 72-657 du 13 juillet 1972 ;
\n
20° Les intérêts des titres d'indemnisation prioritaires et des titres d'indemnisation créés en application de la loi n° 78-1 du 2 janvier 1978 relative à l'indemnisation des français rapatriés d'outre-mer.
" } }, "LEGIARTI000006307951": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "157 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1980-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307951", "URL": "article/LEGI/ARTI/00/00/06/30/79/LEGIARTI000006307951.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0157ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 195", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 ART. 3 III FINANCES POUR 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273357", "@num": "2", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 2 (P) JORF 31 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000019591778", "@num": "1", "#text": "Décret n°2008-1024\n du 7 octobre 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019591417", "@nortexte": "MTSS0813727D", "@numtexte": "2008-1024", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-07" }, { "@id": "LEGIARTI000021632267", "@num": "R351-5", "#text": "Code de la construction et de l'habitation. - art. R351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045920163", "@num": "R822-4", "#text": "Code de la construction et de l'habitation. - art. R822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986758", "@num": "D542-10", "#text": "Code de la sécurité sociale. - art. D542-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419421", "@num": "R532-3", "#text": "Code de la sécurité sociale. - art. 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R831-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179866", "@fin": "1989-07-14", "#text": "REVENU GLOBAL.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ 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Les contribuables âgés de plus de soixante-cinq ans au 31 décembre de l'année d'imposition, ou remplissant l'une des conditions d'invalidité mentionnées à l'article 195, peuvent déduire de leur revenu imposable une somme de :
\n
- 4.630 F si leur revenu net global n'excède pas 28.600 F ;
\n
- 2.315 F si ce revenu est compris entre 28.600 F et 46.300 F (1).
\n
Ils peuvent opérer une déduction identique au titre de leur conjoint, lorsque celui-ci remplit ces conditions d'âge ou d'invalidité et ne fait pas l'objet d'une imposition distincte.
\n
(1) Chiffres applicables pour l'imposition des revenus de l'année 1980. Pour l'imposition des revenus de 1979, ils étaient de 4.080 F et 25.200 F, 2.040 F, 25.200 F et 40.800 F (loi n° 80-30 du 18 janvier 1980, art. 3-III).
\n
" } }, "LEGIARTI000006307958": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "157 ter", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1980-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307958", "URL": "article/LEGI/ARTI/00/00/06/30/79/LEGIARTI000006307958.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0157ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 197", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 ART. 3 IV FINANCES POUR 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273357", "@num": "2", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 2 (P) JORF 31 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@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": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179866", "@fin": "1989-07-14", "#text": "REVENU GLOBAL.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "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": "LEGIARTI000006307957", "@fin": "1980-12-31", "@num": "157 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006307958", "@fin": "1982-01-01", "@num": "157 ter", "@etat": "ABROGE", "@debut": "1980-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les contribuables dont l'impôt sur le revenu est calculé sur une part de quotient familial bénéficient pour la détermination de leur revenu imposable d'un abattement de 2.720 F lorsque :

\n
\n

- la moitié au moins de leurs revenus nets de frais est constituée par des traitements ou salaires ;

\n
\n

- leur revenu net global n'excède pas la limite supérieure de la deuxième tranche du barème prévu à l'article 197 (1).

\n
\n

(1) Chiffre applicable pour l'imposition des revenus de l'année 1980. Pour l'imposition des revenus de l'année 1979, ce chiffre était de 2.400 F (loi n° 80-30 du 18 janvier 1980, art. 3-IV).

\n
\n
" } }, "LEGIARTI000006307960": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "158", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-09-01", "DATE_DEBUT": "1981-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307960", "URL": "article/LEGI/ARTI/00/00/06/30/79/LEGIARTI000006307960.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0158AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022126171", "@num": "Annexe", "#text": "Arrêté du 7 avril 2010 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022125004", "@nortexte": "BCRL1008862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-07" }, { "@id": "LEGIARTI000033627903", "#text": "Arrêté du 22 novembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033624756", "@nortexte": "ECFE1622351A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-22" }, { "#text": "CGI 12", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 124", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 13", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 14", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 15", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 157", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 158 6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1649 quater C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1649 quater D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1649 quater E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1649 quater F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1649 quater G", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1649 quater H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 170", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 197 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 231 bis C 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 231 bis D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 28", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 29", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 30", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 302 ter A CGI 302 septies A bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 31", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 34 A CGI 61 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 duodecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 quindecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 terdecies 1, 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 63 A CGI 78", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 79 A CGI 91", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 83", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 92 A CGI 104 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 93 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L1, L2, L3, L4, L5, L6, L7, L8", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000522557", "#text": "LOI 77-486 1977-05-13", "@sens": "source", "@cidtexte": "JORFTEXT000000522557", "@numtexte": "77-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-13" }, { "@id": "JORFTEXT000000704549", "#text": "LOI 77-1467 1977-12-30 ART. 37 FINANCES POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000886676", "#text": "LOI 79-594 1979-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "LEGIARTI000006293260", "@num": "26", "#text": "Loi n°79-594 du 13 juillet 1979 - art. 26 (V) JORF 14 JUILLET 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 ART. 6 III, V, ART. 7 I, FINANCES POUR 1980 JORF JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273397", "@num": "6", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 6 (P) JORF JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273398", "@num": "7", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 7 (P) JORF JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000339460", "#text": "LOI 80-1094 1980-12-30 ART. 2 I, IV FINANCES POUR 1981 JORF 31 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006273357", "@num": "2", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 2 (P) JORF 31 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000037949589", "@num": "15", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000017856303", "@num": "6", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000029387076", "@num": "151", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 151 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000039400970", "@num": "151-1", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 151-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000039400180", "@num": "15", "#text": "Décret n°2019-1193 du 19 novembre 2019 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000039397838", "@nortexte": "ECOE1915575D", "@numtexte": "2019-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-19" }, { "@id": "LEGITEXT000043082298", "#text": "Arrêté du 18 janvier 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043080578", "@nortexte": "TRAA2100080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-18" }, { "@id": "LEGIARTI000043082306", "@num": "1", "#text": "Arrêté du 18 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043080578", "@nortexte": "TRAA2100080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-18" }, { "@id": "LEGIARTI000006296139", "@num": "371 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493914", "@num": "15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025349569", "@num": "11", "#text": "Code de déontologie des professionnels de l'exp... - art. 11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074510", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632267", "@num": "R351-5", "#text": "Code de la construction et de l'habitation. - art. R351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031694587", "@num": "R351-7", "#text": "Code de la construction et de l'habitation. - art. R351-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038878963", "@num": "R822-19", "#text": "Code de la construction et de l'habitation. - art. R822-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045920163", "@num": "R822-4", "#text": "Code de la construction et de l'habitation. - art. R822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683707", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023272085", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354506", "@num": "L136-6-1", "#text": "Code de la sécurité sociale. - art. L136-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986739", "@num": "R831-6", "#text": "Code de la sécurité sociale. - art. R831-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902982", "@num": "L3315-1", "#text": "Code du travail - art. L3315-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648992", "@num": "L352-3", "#text": "Code du travail - art. L352-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048600528", "@num": "L5428-1", "#text": "Code du travail - art. L5428-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091704", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288741", "@num": "163 bis", "#text": "Code général des impôts, CGI. - art. 163 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815879", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768541", "@num": "1649 quater N", "#text": "Code général des impôts, CGI. - art. 1649 quater N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046674017", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623321", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025841946", "@num": "1767", "#text": "Code général des impôts, CGI. - art. 1767 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826509", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159431", "@num": "199 undecies C", "#text": "Code général des impôts, CGI. - art. 199 undecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909847", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374360", "@num": "204", "#text": "Code général des impôts, CGI. - art. 204 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354271", "@num": "204 F", "#text": "Code général des impôts, CGI. - art. 204 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304154", "@num": "243 bis", "#text": "Code général des impôts, CGI. - art. 243 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328024", "@num": "77 A", "#text": "Code général des impôts, CGI. - art. 77 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238680", "@num": "371 Z quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238757", "@num": "371 bis B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033230802", "@num": "371 bis C bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182220", "@num": "371 bis D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006324", "@num": "371 bis E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006313", "@num": "371 bis I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296693", "@num": "39 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042161123", "@num": "41 sexdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297820", "@num": "41 sexdecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297829", "@num": "41 sexdecies I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300305", "@num": "23 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032360385", "@num": "L371-8", "#text": "Code rural - art. L371-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683906", "@num": "L731-15", "#text": "Code rural et de la pêche maritime - art. L731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179866", "@fin": "1989-07-14", "#text": "REVENU GLOBAL.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "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", 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"LIEN_ART": { "@id": "LEGIARTI000006307986", "@fin": "2005-08-03", "@num": "158", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307987", "@fin": "2006-12-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307988", "@fin": "2006-12-27", "@num": "158", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307989", "@fin": "2007-12-28", "@num": "158", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916562", "@fin": "2008-04-03", "@num": "158", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620034", "@fin": "2008-12-05", "@num": "158", "@etat": "MODIFIE", "@debut": 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"158", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189406", "@fin": "2011-12-30", "@num": "158", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073576", "@fin": "2013-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946506", "@fin": "2013-06-17", "@num": "158", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027565938", "@fin": "2013-07-28", "@num": "158", "@etat": "MODIFIE", "@debut": "2013-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795213", "@fin": "2014-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815958", "@fin": "2017-05-05", "@num": "158", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597100", "@fin": "2018-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427638", "@fin": "2018-06-23", "@num": "158", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037099717", "@fin": "2018-12-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987843", "@fin": "2019-06-08", "@num": "158", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687554", "@fin": "2019-10-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836594", "@fin": "2019-12-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468289", "@fin": "2020-07-25", "@num": "158", "@etat": "MODIFIE", "@debut": "2019-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042158853", "@fin": "2020-12-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909707", "@fin": "2021-06-12", "@num": "158", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662629", "@fin": "2022-05-07", "@num": "158", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045768992", "@fin": "2023-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983195", "@fin": "2023-06-03", "@num": "158", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622551", "@fin": "2024-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042978882", "@fin": "2024-06-02", "@num": "158", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641834", "@fin": "2999-01-01", "@num": "158", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les revenus nets des diverses catégories entrant dans la composition du revenu net global sont évalués d'après les règles fixées aux articles 12 et 13 et dans les conditions prévues aux 2 à 6 ci-après, sans qu'il y ait lieu de distinguer suivant que ces revenus ont leur source en France ou hors de France.
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Toutefois, en ce qui concerne les entreprises et exploitations situées hors de France, les règles fixées par le présent code pour la détermination forfaitaire des bénéfices imposables ne sont pas applicables.
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2. Le revenu net foncier est déterminé conformément aux dispositions des articles 14, 15 et 28 à 31.
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3. Les revenus de capitaux mobiliers comprennent tous les revenus visés au VII de la 1re sous-section de la présente section, à l'exception des revenus expressément affranchis de l'impôt en vertu de l'article 157 et des revenus ayant supporté le prélèvement visé à l'article 125 A.
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Lorsqu'ils sont payables en espèces les revenus visés à l'alinéa précédent sont soumis à l'impôt sur le revenu au titre de l'année soit de leur paiement en espèces ou par chèques, soit de leur inscription au crédit d'un compte.
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Pour l'assiette de l'impôt sur le revenu, il est opéré un abattement de 3.000 F par an et par déclarant sur le montant des revenus imposables provenant de valeurs mobilières à revenu fixe émises en France et inscrites à la cote officielle d'une bourse de valeurs française. Toutefois, ces dispositions ne s'appliquent pas aux valeurs assorties d'une clause d'indexation et dont la liste est fixée par arrêté du ministre de l'économie et des finances (1). Un décret fixera, en tant que de besoin, les conditions d'application du présent alinéa.
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L'abattement prévu au troisième alinéa est opéré sur les revenus des obligations mentionnées à l'article 132 ter qui ont été remises en échange d'actions de sociétés concernées par l'extension du secteur public.
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En outre, pour l'assiette de l'impôt sur le revenu dû au titre des années 1978 et suivantes, un abattement de 1.000 F par an et par déclarant est opéré sur les intérêts de l'emprunt d'Etat 8,80 % 1977 autorisé par la loi n° 77-486 du 13 mai 1977.
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Pour l'assiette de l'impôt sur le revenu, il est opéré un abattement de 3.000 F (2) par an et par déclarant sur le montant imposable des revenus correspondant à des dividendes d'actions émises en France. Le bénéfice de cet abattement est réservé aux contribuables dont le revenu net global défini à l'article 156 n'excède pas la limite de la dixième tranche du barème prévu à l'article 197-I, ce chiffre étant arrondi à la dizaine de milliers de francs supérieure.
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Les abattements prévus aux troisième, quatrième et cinquième alinéas du présent paragraphe peuvent, le cas échéant, être utilisés, en tout ou en partie, par les porteurs de parts de fonds communs de placement régis par la loi n° 79-594 du 13 juillet 1979, lors de l'imposition en leur nom des produits répartis par le fonds.
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4. Les bénéfices des professions industrielles, commerciales, artisanales et ceux de l'exploitation minière sont déterminés conformément aux dispositions des articles 34 à 61 A, 302 ter à 302 septies et 302 septies A bis du présent code et des articles L 5, L 6 et L 8 du livre des procédures fiscales ; les rémunérations mentionnées à l'article 62 sont déterminées conformément aux dispositions de cet article ; les bénéfices de l'exploitation agricole sont déterminés conformément aux dispositions des articles 63 à 78 du présent code et des articles L 1 à L 4 du livre des procédures fiscales ; les bénéfices tirés de l'exercice d'une profession non commerciale sont déterminés conformément aux dispositions des articles 92 à 104 A du présent code et des articles L 7 et L 8 du livre des procédures fiscales. Toutefois, les plus-values à long terme définies aux articles 39 duodecies et 39 terdecies-1 sont distraites des bénéfices en vue d'être distinctement taxées à l'impôt sur le revenu dans les conditions prévues aux articles 39 terdecies-2, 39 quindecies et 93 quater.
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Dans le cas des entreprises industrielles, commerciales, artisanales ou agricoles qui sont soumises à l'impôt d'après leur bénéfice réel et dont les résultats d'ensemble comprennent des revenus relevant de plusieurs catégories ou provenant d'exploitations situées hors de France, il est fait état de ces résultats d'ensemble sans qu'il y ait lieu de les décomposer entre leurs divers éléments dans la déclaration prévue à l'article 170.
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4 bis. Les adhérents des centres de gestion agréés définis aux articles 1649 quater C à 1649 quater E, placés sous un régime réel d'imposition et dont le chiffre d'affaires ou de recettes n'excède pas 2.200.000 F pour les agriculteurs et pour les entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place ou de fournir le logement et 663.000 F en ce qui concerne les autres entreprises, bénéficient d'un abattement de 20 % sur leur bénéfice imposable dans la catégorie des bénéfices industriels et commerciaux ou des bénéfices agricoles. Les chiffres de 2.200.000 F et 663.000 F s'apprécient dans les mêmes conditions que les limites fixées pour l'application du régime forfaitaire (3).
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Le taux de l'abattement est ramené à 10 % pour la fraction du bénéfice qui excède la limite de 150.000 F prévue au 5-a, ci-dessous. Aucun abattement n'est appliqué sur la fraction du bénéfice qui excède une fois et demie la limite de la dernière tranche du barème de l'impôt sur le revenu (4).
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Pour l'imposition des revenus des années 1979 et suivantes, les limites de chiffre d'affaires ou de recettes fixées au premier alinéa ne sont pas opposables aux adhérents d'un centre de gestion qui ont régulièrement bénéficié des allégements fiscaux attachés à leur qualité, l'année précédant celle du dépassement de ces limites.
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En cas de remise en cause, pour inexactitude ou insuffisance, des éléments fournis au centre de gestion agréé, les adhérents perdent le bénéfice de l'abattement, sans préjudice des sanctions fiscales de droit commun, pour l'année au titre de laquelle le redressement est opéré.
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A condition que la bonne foi du contribuable soit admise, le bénéfice de l'abattement est, en revanche, maintenu lorsque le redressement porte exclusivement sur des erreurs de droit ou des erreurs matérielles ou lorsque l'insuffisance n'excède pas le dixième du revenu professionnel déclaré et la somme de 5.000 F.
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4 ter. Les adhérents des associations agréées des professions libérales définies aux articles 1649 quater F à 1649 quater H, imposés à l'impôt sur le revenu selon le régime de la déclaration contrôlée et dont les recettes n'excèdent pas 773.000 F bénéficient d'un abattement de 20 % sur leur bénéfice imposable. Toutefois cet abattement ne peut se cumuler avec d'autres déductions forfaitaires ou abattements d'assiette. Le chiffre de 773.000 F s'apprécie dans les mêmes conditions que la limite fixée pour l'application du régime de l'évaluation administrative (5).
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Le taux de l'abattement est ramené à 10 % pour la fraction du bénéfice qui excède la limite de 150.000 F prévue au 5-a, ci-dessous. Aucun abattement n'est appliqué sur la fraction du bénéfice qui excède une fois et demie la limite de la dernière tranche du barème de l'impôt sur le revenu (4).
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Pour tous les groupements ou sociétés constitués en vue de l'exercice en groupe d'une profession libérale et dont les membres sont soumis à l'impôt sur le revenu pour leur part dans les résultats du groupement ou de la société selon les règles de l'article 8, la limite de recettes prévue au premier alinéa pour l'octroi de l'abattement de 20 % est multipliée par le nombre d'associés ou de membres exerçant une activité effective dans la société ou l'association. Les limitations du montant de l'abattement résultant de l'application de l'alinéa précité sont opérées, s'il y a lieu, sur la part de bénéfices revenant à chaque associé ou à chaque membre.
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Pour l'imposition des revenus des années 1979 et suivantes, la limite de recettes fixée au premier alinéa n'est pas opposable aux adhérents d'une association agréée qui ont régulièrement bénéficié des allégements fiscaux attachés à leur qualité, l'année précédant celle du dépassement de cette limite.
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En cas de remise en cause, pour inexactitude ou insuffisance, des éléments fournis à l'association agréée, les adhérents perdent le bénéfice de l'abattement, sans préjudice des sanctions fiscales de droit commun, pour l'année au titre de laquelle le redressement est opéré.
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A condition que la bonne foi du contribuable soit admise, le bénéfice de l'abattement est, en revanche, maintenu lorsque le redressement porte exclusivement sur des erreurs de droit ou des erreurs matérielles ou lorsque l'insuffisance n'excède pas le dixième du revenu professionnel déclaré et la somme de 5.000 F.
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5. a. Les revenus provenant de traitements publics et privés, indemnités, émoluments, salaires et pensions ainsi que de rentes viagères autres que celles mentionnées au 6 sont déterminés conformément aux dispositions des articles 79 à 91.
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Les pensions et retraites font l'objet d'un abattement de 10 % qui ne peut, pour l'imposition des revenus de 1978, excéder 6.000 F. Ce plafond est applicable au montant des pensions ou retraites perçu par chaque retraité ou pensionné membre du foyer fiscal (6) ; il est revalorisé chaque année dans la même proportion que la limite de la première tranche du barème prévu à l'article 197 (7).
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L'abattement indiqué à l'alinéa précédent ne peut être inférieur à 1.800 F, sans pouvoir excéder le montant brut des pensions et retraites. Cette disposition s'applique au montant des pensions ou retraites perçu par chaque retraité ou pensionné membre du foyer fiscal (8).
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Le revenu net obtenu en application de l'article 83 et, en ce qui concerne les pensions et retraites après application des dispositions des deuxième et troisième alinéas ci-dessus, n'est retenu dans les bases de l'impôt sur le revenu que pour 80 % de son montant.
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Par exception aux dispositions de l'alinéa précédent, les salaires et indemnités accessoires supérieurs à 150.000 F alloués par des sociétés à des personnes qui détiennent, directement ou indirectement, plus de 35 % des droits sociaux sont retenus, pour la fraction excédant 150.000 F, à raison de 90 % de leur montant, net de frais professionnels (9).
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Aucun abattement n'est pratiqué sur la fraction du montant des salaires, net de frais professionnels, et pensions qui excède une fois et demie la limite de la dernière tranche du barème prévu à l'article 197-I, ce chiffre étant arrondi à la dizaine de milliers de francs supérieure.
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Toutefois, pour l'imposition des revenus des années 1978 et 1979, cette limite est fixée à 360.000 F ;
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b. Les dispositions du a sont applicables aux prestations et allocations spéciales aux travailleurs privés d'emploi mentionnées à l'article 231 bis D, premier et troisième alinéas, ainsi qu'aux participations en espèces allouées aux travailleurs mentionnées à l'article 231 bis C-1 ;
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c. Lorsque, étant en instance de séparation de corps ou de divorce, la femme mariée fait l'objet d'une imposition distincte par application des dispositions de l'article 6-3-b, la provision alimentaire qui lui est allouée pour son entretien et celui de ses enfants est comptée dans les revenus imposables de l'intéressée.
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6. Les rentes viagères constituées à titre onéreux ne sont considérées comme un revenu, pour l'application de l'impôt sur le revenu dû par le crédirentier, que pour une fraction de leur montant. Cette fraction, déterminée d'après l'âge du crédirentier lors de l'entrée en jouissance de la rente, est fixée :
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- à 70 % si l'intéressé est âgé de moins de 50 ans ;
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- à 50 % s'il est âgé de 50 à 59 ans inclus ;
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- à 40 % s'il est âgé de 60 à 69 ans inclus ;
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- à 30 % s'il est âgé de plus de 69 ans (10).
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La fraction de rentes viagères définie ci-dessus est imposée dans les mêmes conditions que les revenus énumérés à l'article 124.
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Ces dispositions ne sont pas applicables aux arrérages correspondant aux cotisations ayant fait l'objet de la déduction prévue à l'article 83-1° bis.
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(1) Annexe IV, art. 6 ter.
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(2) Chiffre applicable à compter de l'imposition des revenus de 1978.
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(3) Chiffres applicables pour l'imposition des revenus de 1980. Pour l'imposition des revenus de 1979, ces chiffres étaient de 1.915.000 F et 577.000 F.
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(4) Cette limite était fixée à 360.000 F pour l'imposition des revenus de 1978 et de 1979.
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(5) Chiffre applicable pour l'imposition des revenus de 1980. Pour l'imposition des revenus de 1979, ce chiffre était de 672.000 F.
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(6) Disposition applicable pour l'imposition des revenus de 1979. Pour l'imposition des revenus de 1977 et 1978, le plafond était apprécié par foyer fiscal.
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(7) Il est ainsi fixé à 6.700 F pour l'imposition des revenus de 1979 et à 7.600 F pour l'imposition des revenus de 1980.
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(8) Disposition applicable à compter de l'imposition des revenus de 1978.
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(9) Chiffre limite applicable à compter de l'imposition des revenus de l'année 1977.
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(10) Pour 1978, le plafond à partir duquel les arrérages de rentes étaient taxables à concurrence de 80 % avait été porté à 25.000 F (loi n° 77-1467 du 30 décembre 1977, art. 37). Cette disposition, qui constituait le deuxième alinéa de l'article 158-6, a été abrogée à compter du 1er janvier 1979.
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I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 19.780 F ;
\n
5 % à la fraction du revenu comprise entre 19.780 F et 20.680 F ;
\n
10 % à la fraction du revenu comprise entre 20.680 F et 24.540 F ;
\n
15 % à la fraction du revenu comprise entre 24.540 F et 38.820 F ;
\n
20 % à la fraction du revenu comprise entre 38.820 F et 49.900 F ;
\n
25 % à la fraction du revenu comprise entre 49.900 F et 62.720 F ;
\n
30 % à la fraction du revenu comprise entre 62.720 F et 75.880 F ;
\n
35 % à la fraction du revenu comprise entre 75.880 F et 87.540 F ;
\n
40 % à la fraction du revenu comprise entre 87.540 F et 145.880 F ;
\n
45 % à la fraction du revenu comprise entre 145.880 F et 200.640 F ;
\n
50 % à la fraction du revenu comprise entre 200.640 F et 237.320 F ;
\n
55 % à la fraction du revenu comprise entre 237.320 F et 270.000 F ;
\n
60 % à la fraction du revenu supérieure à 270.000 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane (2). Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa.
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1980. Pour l'imposition des revenus de l'année 1979, le barème avait été fixé par l'article 3-I de la loi n° 80-30 du 18 janvier 1980.
\n
(2) Limite applicable pour la première fois pour l'imposition des revenus de 1980.
" } }, "LEGIARTI000006308324": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-07-10", "DATE_DEBUT": "1982-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308324", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308324.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0197AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 195", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 ART. 3 I FINANCES POUR 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 12 I, II 1, III 3, V 1 FINANCES POUR 1982 JORF 31 DECEMBRE 1980 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006273482", "@num": "12", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 12 (P) JORF 31 DECEMBRE 1980 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGITEXT000020013886", "#text": "Arrêté du 24 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019996891", "@nortexte": "ECEL0829966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-24" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000023121932", "@num": "1", "#text": "Arrêté du 18 novembre 2010 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000043741222", "@num": "2", "#text": "Arrêté du 18 novembre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000033548939", "@num": "3", "#text": "Arrêté du 18 novembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 160", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 193 ET S.", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 194", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025048616", "@num": "8", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@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": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778499", "@num": "2", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000045192865", "@num": "1", "#text": "Décret n°2022-199 du 18 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045189386", "@nortexte": "MTRD2201230D", "@numtexte": "2022-199", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000037255733", "@num": "R582-1", "#text": "Code de la sécurité sociale. - art. R582-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031711153", "@num": "L141-10", "#text": "Code des pensions militaires d'invalidité et de... - art. L141-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814283", "@num": "L141-19", "#text": "Code des pensions militaires d'invalidité et de... - art. L141-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031711053", "@num": "L145-3", "#text": "Code des pensions militaires d'invalidité et de... - art. 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art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (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": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - 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art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 1er septembre 1982", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. 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I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 22.460 F ;
\n
5 % à la fraction du revenu comprise entre 22.460 F et 23.480 F ;
\n
10 % à la fraction du revenu comprise entre 23.480 F et 27.860 F ;
\n
15 % à la fraction du revenu comprise entre 27.860 F et 44.060 F ;
\n
20 % à la fraction du revenu comprise entre 44.060 F et 56.640 F ;
\n
25 % à la fraction du revenu comprise entre 56.640 F et 71.180 F ;
\n
30 % à la fraction du revenu comprise entre 71.180 F et 86.120 F ;
\n
35 % à la fraction du revenu comprise entre 86.120 F et 99.360 F ;
\n
40 % à la fraction du revenu comprise entre 99.360 F et 165.580 F ;
\n
45 % à la fraction du revenu comprise entre 165.580 F et 227.720 F ;
\n
50 % à la fraction du revenu comprise entre 227.720 F et 269.360 F ;
\n
55 % à la fraction du revenu comprise entre 269.360 F et 306.400 F ;
\n
60 % à la fraction du revenu supérieure à 306.400 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane (2). Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (3).
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, d'une décote égale à la différence entre :
\n
- 2.600 F et son montant pour les contribuables imposés sur une part de quotient familial ;
\n
- 800 F et son montant pour les contribuables imposés sur une part et demie de quotient familial.
\n
Le montant de la décote est relevé chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Le montant obtenu est arrondi, s'il y a lieu, à la centaine de francs supérieure.
\n
VII La réduction d'impôt brut résultant de l'application des dispositions des articles 193 et suivants ne peut excéder 7.500 F pour chacune des demi-parts additionnelles au nombre de parts suivant :
\n
- une part pour les contribuables célibataires, divorcés ou veufs, ayant ou non des enfants ou des personnes assimilées à charge ;
\n
- deux parts pour les contribuables mariés ayant ou non des enfants ou des personnes assimilées à charge.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1981.
\n
(2) Limite applicable pour la première fois pour l'imposition des revenus de 1980.
\n
(3) Chiffres portés à 20.500F et 27.300 F pour 1981.
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I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 25.240 F ;
\n
5 % à la fraction du revenu comprise entre 25.240 F et 26.380 F ;
\n
10 % à la fraction du revenu comprise entre 26.380 F et 31.280 F ;
\n
15 % à la fraction du revenu comprise entre 31.280 F et 49.480 F ;
\n
20 % à la fraction du revenu comprise entre 49.480 F et 63.620 F ;
\n
25 % à la fraction du revenu comprise entre 63.620 F et 79.940 F ;
\n
30 % à la fraction du revenu comprise entre 79.940 F et 96.720 F ;
\n
35 % à la fraction du revenu comprise entre 96.720 F et 111.580 F ;
\n
40 % à la fraction du revenu comprise entre 111.580 F et 185.940 F ;
\n
45 % à la fraction du revenu comprise entre 185.940 F et 255.720 F ;
\n
50 % à la fraction du revenu comprise entre 255.720 F et 302.500 F ;
\n
55 % à la fraction du revenu comprise entre 302.500 F et 344.080 F ;
\n
60 % à la fraction du revenu comprise entre 344.080 F et 390.000 F ;
\n
65 % à la fraction du revenu supérieure à 390.000 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane (2). Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (3).
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, d'une décote égale à la différence entre :
\n
- 2.600 F et son montant pour les contribuables imposés sur une part de quotient familial ;
\n
- 800 F et son montant pour les contribuables imposés sur une part et demie de quotient familial.
\n
Le montant de la décote est relevé chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Le montant obtenu est arrondi, s'il y a lieu, à la centaine de francs supérieure.
\n
Toutefois, pour l'imposition des revenus de 1982, les montants de 2.600 F et 800 F sont portés respectivement à 3.200 F et 1.100 F.
\n
VII La réduction d'impôt brut résultant de l'application des dispositions des articles 193 et suivants ne peut excéder 8.450 F (4) pour chacune des demi-parts additionnelles au nombre de parts suivant :
\n
- une part pour les contribuables célibataires, divorcés ou veufs, ayant ou non des enfants ou des personnes assimilées à charge ;
\n
- deux parts pour les contribuables mariés ayant ou non des enfants ou des personnes assimilées à charge.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1982.
\n
(2) Limite applicable pour la première fois pour l'imposition des revenus de 1980.
\n
(3) Chiffres portés à 20.500F et 27.300 F pour 1981 et à 23.100 F et 30.700 F pour 1982.
\n
(4) Ce plafond était de 7.500 F pour l'imposition des revenus de 1981.
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art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - 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I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 27.540 F ;
\n
5 % à la fraction du revenu comprise entre 27.540 F et 28.780 F ;
\n
10 % à la fraction du revenu comprise entre 28.780 F et 34.140 F ;
\n
15 % à la fraction du revenu comprise entre 34.140 F et 53.980 F ;
\n
20 % à la fraction du revenu comprise entre 53.980 F et 69.400 F ;
\n
25 % à la fraction du revenu comprise entre 69.400 F et 87.220 F ;
\n
30 % à la fraction du revenu comprise entre 87.220 F et 105.520 F ;
\n
35 % à la fraction du revenu comprise entre 105.520 F et 121.740 F ;
\n
40 % à la fraction du revenu comprise entre 121.740 F et 202.860 F ;
\n
45 % à la fraction du revenu comprise entre 202.860 F et 279.000 F ;
\n
50 % à la fraction du revenu comprise entre 279.000 F et 330.020 F ;
\n
55 % à la fraction du revenu comprise entre 330.020 F et 375.400 F ;
\n
60 % à la fraction du revenu comprise entre 375.400 F et 425.500 F ;
\n
65 % à la fraction du revenu supérieure à 425.500 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane (2). Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (3).
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, d'une décote égale à la différence entre :
\n
- 2.600 F et son montant pour les contribuables imposés sur une part de quotient familial ;
\n
- 800 F et son montant pour les contribuables imposés sur une part et demie de quotient familial.
\n
Le montant de la décote est relevé chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Le montant obtenu est arrondi, s'il y a lieu, à la centaine de francs supérieure. Toutefois, les montants de 2.600 F et de 800 F sont portés respectivement à 3.200 F et 1.100 F pour l'imposition des revenus de 1982 et à 3.700 F et 1.400 F pour l'imposition des revenus de 1983.
\n
VII La réduction d'impôt brut résultant de l'application des dispositions des articles 193 et suivants ne peut excéder 9.250 F (4) pour chacune des demi-parts additionnelles au nombre de parts suivant :
\n
- une part pour les contribuables célibataires, divorcés ou veufs, ayant ou non des enfants ou des personnes assimilées à charge ;
\n
- deux parts pour les contribuables mariés ayant ou non des enfants ou des personnes assimilées à charge.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1983.
\n
(2) Limite applicable pour la première fois pour l'imposition des revenus de 1980.
\n
(3) Chiffres portés à 23.100F et 30.700 F pour 1982 et à 25.300 F et 33.500 F pour 1983.
\n
(4) Ce plafond était de 8.450 F pour l'imposition des revenus de 1982.
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I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 29.640 F ;
\n
5 % à la fraction du revenu comprise entre 29.640 F et 30.980 F ;
\n
10 % à la fraction du revenu comprise entre 30.980 F et 36.740 F ;
\n
15 % à la fraction du revenu comprise entre 36.740 F et 58.100 F ;
\n
20 % à la fraction du revenu comprise entre 58.100 F et 74.680 F ;
\n
25 % à la fraction du revenu comprise entre 74.680 F et 93.840 F ;
\n
30 % à la fraction du revenu comprise entre 93.840 F et 113.540 F ;
\n
35 % à la fraction du revenu comprise entre 113.540 F et 131.000 F ;
\n
40 % à la fraction du revenu comprise entre 131.000 F et 218.280 F ;
\n
45 % à la fraction du revenu comprise entre 218.280 F et 300.200 F ;
\n
50 % à la fraction du revenu comprise entre 300.200 F et 355.100 F ;
\n
55 % à la fraction du revenu comprise entre 355.100 F et 403.940 F ;
\n
60 % à la fraction du revenu comprise entre 403.940 F et 457.840 F ;
\n
65 % à la fraction du revenu supérieure à 457.850 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane (2). Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (3).
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, d'une décote égale à la différence entre :
\n
- 2.600 F et son montant pour les contribuables imposés sur une part de quotient familial ;
\n
- 800 F et son montant pour les contribuables imposés sur une part et demie de quotient familial.
\n
Le montant de la décote est relevé chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Le montant obtenu est arrondi, s'il y a lieu, à la centaine de francs supérieure. Toutefois, les montants de 2.600 F et de 800 F sont portés respectivement à 3.200 F et 1.100 F pour l'imposition des revenus de 1982 et à 3.700 F et 1.400 F pour l'imposition des revenus de 1983.
\n
VII La réduction d'impôt brut résultant de l'application des dispositions des articles 193 et suivants ne peut excéder 9.960 F (4) pour chacune des demi-parts additionnelles au nombre de parts suivant :
\n
- une part pour les contribuables célibataires, divorcés ou veufs, ayant ou non des enfants ou des personnes assimilées à charge ;
\n
- deux parts pour les contribuables mariés ayant ou non des enfants ou des personnes assimilées à charge.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1984.
\n
(2) Limite applicable pour la première fois pour l'imposition des revenus de 1980.
\n
(3) Chiffres portés à 27.230F et 36.050 F pour 1984.
\n
(4) Ce plafond était de 9.250 F pour l'imposition des revenus de 1983.
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art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (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": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - 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L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162773", "@fin": "1989-07-14", "#text": "CALCUL DE L'IMPOT.", "@debut": "1976-12-30" } ] }, "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 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I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n 0 % à la fraction du revenu qui n'excède pas 31.300 F ;
\n 5 % à la fraction du revenu comprise entre 31.300 F et 32.720 F ;
\n 10 % à la fraction du revenu comprise entre 32.720 F et 38.800 F ;
\n 15 % à la fraction du revenu comprise entre 38.800 F et 61.360 F ;
\n 20 % à la fraction du revenu comprise entre 61.360 F et 78.880 F ;
\n 25 % à la fraction du revenu comprise entre 78.880 F et 99.100 F ;
\n 30 % à la fraction du revenu comprise entre 99.100 F et 119.900 F ;
\n 35 % à la fraction du revenu comprise entre 119.900 F et 138.340 F ;
\n 40 % à la fraction du revenu comprise entre 138.340 F et 230.500 F ;
\n 45 % à la fraction du revenu comprise entre 230.500 F et 317.020 F ;
\n 50 % à la fraction du revenu comprise entre 317.020 F et 374.980 F ;
\n 55 % à la fraction du revenu comprise entre 374.980 F et 426.560 F ;
\n 60 % à la fraction du revenu comprise entre 426.560 F et 483.480 F ;
\n 65 % à la fraction du revenu supérieure à 483.480 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane (2). Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (3).
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, d'une décote égale à la différence entre :
\n
- 2.600 F et son montant pour les contribuables imposés sur une part de quotient familial ;
\n
- 800 F et son montant pour les contribuables imposés sur une part et demie de quotient familial.
\n
Le montant de la décote est relevé chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Le montant obtenu est arrondi, s'il y a lieu, à la centaine de francs supérieure. Toutefois, les montants de 2.600 F et de 800 F sont portés respectivement à 3.200 F et 1.100 F pour l'imposition des revenus de 1982 et à 3.700 F et 1.400 F pour l'imposition des revenus de 1983 (4),
\n
VII La réduction d'impôt brut résultant de l'application des dispositions des articles 193 et suivants ne peut excéder 10.520 F (5) pour chacune des demi-parts additionnelles au nombre de parts suivant :
\n
- une part pour les contribuables célibataires, divorcés ou veufs, ayant ou non des enfants ou des personnes assimilées à charge ;
\n
- deux parts pour les contribuables mariés ayant ou non des enfants ou des personnes assimilées à charge.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1985.
\n
(2) Limite applicable pour la première fois pour l'imposition des revenus de 1980.
\n
(3) Chiffres portés à 27.230 F et 36.050 F pour 1984 et à 28.760 F et 38.070 F pour 1985.
\n
(4) 4.000 F et 1.600 F pour l'imposition des revenus de 1984 et à 4.300 F et 1.700 F pour l'imposition des revenus de 1985.
\n
(5) Chiffre applicable à l'imposition des revenus de 1985.
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I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 32.060 F ;
\n
5 % à la fraction du revenu comprise entre 32.060 F et 33.520 F ;
\n
10 % à la fraction du revenu comprise entre 335200 F et 39.740 F ;
\n
15 % à la fraction du revenu comprise entre 39.740 F et 62.840 F ;
\n
20 % à la fraction du revenu comprise entre 62.840 F et 80.780 F ;
\n
25 % à la fraction du revenu comprise entre 80.780 F et 101.480 F ;
\n
30 % à la fraction du revenu comprise entre 101.480 F et 122.780 F ;
\n
35 % à la fraction du revenu comprise entre 122.780 F et 141.660 F ;
\n
40 % à la fraction du revenu comprise entre 141.660 F et 236.040 F ;
\n
45 % à la fraction du revenu comprise entre 236.040 F et 324.620 F ;
\n
50 % à la fraction du revenu comprise entre 324.620 F et 383.980 F ;
\n
55 % à la fraction du revenu comprise entre 383.980 F et 436.800 F ;
\n
58 % à la fraction du revenu supérieure à 436.800 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane (2). Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (3).
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, de la différence entre 4 400 F et son montant (4).
\n
VII La réduction d'impôt brut résultant de l'application du quotient familial ne peut excéder 10 770 F par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à 2 parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois our les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6, ayant un ou plusieurs enfants à charge, la réduction d'impôt est limitée à 13 770 F lorsque les demi-parts additionnelles sont au nombre de deux. Ce plafond est augmenté de de 10 770 F par demi-part additionnelle supplémentaire.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1986.
\n
(2) Limite applicable pour la première fois pour l'imposition des revenus de 1980.
\n
(3) Chiffres portés à 27.230 F et 36.050 F pour 1984 et à 28.760 F et 38.070 F pour 1985 et 38.990 pour 1986.
\n
(4) Chiffre applicable pour l'imposition des revenus de 1986.
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"MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907517", "@fin": "2022-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978323", "@fin": "2023-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860759", "@fin": "2024-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048805432", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 33.120 F ;
\n
5 % à la fraction du revenu comprise entre 33.120 F et 34.640 F ;
\n
9,6 % à la fraction du revenu comprise entre 34.640 F et 41.060 F ;
\n
14,4 % à la fraction du revenu comprise entre 41.060 F et 64.920 F ;
\n
19,2 % à la fraction du revenu comprise entre 64.920 F et 83.460 F ;
\n
24 % à la fraction du revenu comprise entre 83.460 F et 104.820 F ;
\n
28,8 % à la fraction du revenu comprise entre 104.820 F et 126.840 F ;
\n
33,6 % à la fraction du revenu comprise entre 126.840 F et 146.340 F ;
\n
38,4 % à la fraction du revenu comprise entre 146.340 F et 243.820 F ;
\n
43,2 % à la fraction du revenu comprise entre 243.820 F et 335.340 F ;
\n
49 % à la fraction du revenu comprise entre 335.340 F et 396.660 F ;
\n
53,9 % à la fraction du revenu comprise entre 396.660 F et 451.220 F ;
\n
56,8 % à la fraction du revenu supérieure à 451.220 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane. Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (2).
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI. L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, de la différence entre 4 400 F et son montant.
\n
VII. La réduction d'impôt brut résultant de l'application du quotient familial ne peut excéder 11 130 F par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à 2 parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois our les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6, ayant un ou plusieurs enfants à charge, la réduction d'impôt est limitée à 14 230 F (3) lorsque les demi-parts additionnelles sont au nombre de deux. Ce plafond est augmenté de de 11 130 F (3) par demi-part additionnelle supplémentaire.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1987.
\n
(2) Chiffres portés à 29.450 F et 38.990 F pour 1986, à 30.430 F et 40.280 F pour 1987.
\n
(3) Ces montants étaient fixés à 10.770 F et 13.770 F pour l'imposition des revenus de 1986.
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art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (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": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527667", "@num": "46-0 B bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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} } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 34.000 F ;
\n
5 % à la fraction du revenu comprise entre 34.000 F et 35.560 F ;
\n
9,6 % à la fraction du revenu comprise entre 35.560 F et 42.140 F ;
\n 14,4 % à la fraction du revenu comprise entre 42.140 F et 66.620 F ;
\n 19,2 % à la fraction du revenu comprise entre 66.620 F et 85.640 F ;
\n 24 % à la fraction du revenu comprise entre 85.640 F et 107.540 F ;
\n 28,8 % à la fraction du revenu comprise entre 107.540 F et 130.140 F ;
\n 33,6 % à la fraction du revenu comprise entre 130.140 F et 150.140 F ;
\n 38,4 % à la fraction du revenu comprise entre 150.140 F et 250.160 F ;
\n 43,2 % à la fraction du revenu comprise entre 250.160 F et 344.060 F ;
\n 49 % à la fraction du revenu comprise entre 344.060 F et 406.980 F ;
\n 53,9 % à la fraction du revenu comprise entre 406.980 F et 482.960 F ;
\n 56,8 % à la fraction du revenu supérieure à 462.960 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane. Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (2).
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI. L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, de la différence entre 4.520 F et son montant.
\n
VII. La réduction d'impôt brut résultant de l'application du quotient familial ne peut excéder 11.420 F (3) par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à 2 parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois our les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6, ayant un ou plusieurs enfants à charge, la réduction d'impôt est limitée à 14.600 F (3) lorsque les demi-parts additionnelles sont au nombre de deux. Ce plafond est augmenté de 11.420 F (3) par demi-part additionnelle supplémentaire.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1988.
\n
(2) Chiffres portés à 30.430 F et 40.280 F pour 1987, à 31.230 F et 41.330 F pour 1988.
\n
(3) Ces montants étaient fixés à 11.130 F et 14.230 F pour l'imposition des revenus de 1987, 11.420 et 14.600 pour l'imposition des revenus de 1988.
" } }, "LEGIARTI000006308332": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006308332", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308332.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0197AAXXXXXAK" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGITEXT000020013886", "#text": "Arrêté du 24 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019996891", "@nortexte": "ECEL0829966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-24" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000023121932", "@num": "1", "#text": "Arrêté du 18 novembre 2010 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000043741222", "@num": "2", "#text": "Arrêté du 18 novembre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000033548939", "@num": "3", "#text": "Arrêté du 18 novembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 160", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 193 et s.", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 194", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 195", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 6 4", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 3 I Finances pour 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 2 I Finances pour 1990 JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000025048616", "@num": "8", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@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": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778499", "@num": "2", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000045192865", "@num": "1", "#text": "Décret n°2022-199 du 18 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045189386", "@nortexte": "MTRD2201230D", "@numtexte": "2022-199", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000037255733", "@num": "R582-1", "#text": "Code de la sécurité sociale. - art. 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art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - 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} } ] }, "BLOC_TEXTUEL": { "CONTENU": "I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n 0 % à la fraction du revenu qui n'excède pas 35.140 F ;
\n 5 % à la fraction du revenu comprise entre 35.140 F et 36.740 F ;
\n 9,6 % à la fraction du revenu comprise entre 36.740 F et 43.540 F ;
\n 14,4 % à la fraction du revenu comprise entre 43.540 F et 68.820 F ;
\n 19,2 % à la fraction du revenu comprise entre 68.820 F et 85.480 F ;
\n 24 % à la fraction du revenu comprise entre 88.480 F et 111.080 F ;
\n 28,8 % à la fraction du revenu comprise entre 111.080 F et 134.440 F ;
\n 33,6 % à la fraction du revenu comprise entre 134.440 F et 155.100 F ;
\n 38,4 % à la fraction du revenu comprise entre 155.100 F et 258.420 F ;
\n 43,2 % à la fraction du revenu comprise entre 258.420 F et 355.420 F ;
\n 49 % à la fraction du revenu comprise entre 355.420 F et 420.420 F ;
\n 53,9 % à la fraction du revenu comprise entre 420.420 F et 478.240 F ;
\n 56,8 % à la fraction du revenu supérieure à 478.240 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane. Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (2).
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI. L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, de la différence entre 4.670 F et son montant (Chiffre applicable pour l'imposition des revenus de 1989. pour 1988 il était de 4.520 F).
\n
VII. La réduction d'impôt brut résultant de l'application du quotient familial ne peut excéder 11.800 F (3) par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à 2 parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois our les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6, ayant un ou plusieurs enfants à charge, la réduction d'impôt est limitée à 15.090 F (3) lorsque les demi-parts additionnelles sont au nombre de deux. Ce plafond est augmenté de 11.800 F (3) par demi-part additionnelle supplémentaire.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1989.
\n
(2) Chiffres portés à 30.430 F et 40.280 F pour 1987, à 31.230 F et 41.330 F pour 1988.
\n
(3) Ces montants étaient fixés à 11.420 F et 14.600 F pour l'imposition des revenus de 1988.
" } }, "LEGIARTI000006308333": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "197", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006308333", "URL": "article/LEGI/ARTI/00/00/06/30/83/LEGIARTI000006308333.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0197AAXXXXXAL" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020013886", "#text": "Arrêté du 24 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019996891", "@nortexte": "ECEL0829966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-24" }, { "@id": "LEGIARTI000023121932", "@num": "1", "#text": "Arrêté du 18 novembre 2010 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000043741222", "@num": "2", "#text": "Arrêté du 18 novembre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000033548939", "@num": "3", "#text": "Arrêté du 18 novembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "#text": "CGI 160", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 194", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 195", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 6 4", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 3 I Finances pour 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@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": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000025048616", "@num": "8", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@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": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778499", "@num": "2", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000045192865", "@num": "1", "#text": "Décret n°2022-199 du 18 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045189386", "@nortexte": "MTRD2201230D", "@numtexte": "2022-199", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000037255733", "@num": "R582-1", "#text": "Code de la sécurité sociale. - art. 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art. 163-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042188", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781048", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059912", "@num": "197 A", "#text": "Code général des impôts, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847585", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847593", "@num": "199 decies I", "#text": "Code général des impôts, CGI. - art. 199 decies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805582", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303194", "@num": "199 quater F", "#text": "Code général des impôts, CGI. - art. 199 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201286", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303322", "@num": "199 vicies A", "#text": "Code général des impôts, CGI. - art. 199 vicies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (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": "LEGIARTI000046860839", "@num": "204 J", "#text": "Code général des impôts, CGI. - art. 204 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806572", "@num": "204 M", "#text": "Code général des impôts, CGI. - art. 204 M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171776", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527667", "@num": "46-0 B bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000046195951", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@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": "LEGIARTI000048199998", "@fin": "1951-05-26", "@num": "197", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049356411", "@fin": "1952-04-15", "@num": "197", "@etat": "MODIFIE", "@debut": "1951-05-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049435953", "@fin": "1954-04-11", "@num": "197", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477334", "@fin": "1979-07-01", "@num": "197", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308322", "@fin": "1981-07-01", "@num": "197", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308323", "@fin": "1982-09-01", "@num": "197", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308324", "@fin": "1983-07-10", "@num": "197", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308325", "@fin": "1984-07-20", "@num": "197", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308326", "@fin": "1985-07-15", "@num": "197", "@etat": "MODIFIE", "@debut": "1984-07-20", 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"MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308333", "@fin": "1992-07-04", "@num": "197", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308334", "@fin": "1993-08-18", "@num": "197", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308335", "@fin": "1994-09-02", "@num": "197", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308336", "@fin": "1995-10-27", "@num": "197", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308337", "@fin": "1996-05-12", "@num": "197", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308338", "@fin": "1997-04-11", "@num": "197", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308339", "@fin": "1998-04-22", "@num": "197", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308340", "@fin": "1999-03-31", "@num": "197", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308341", "@fin": "1999-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308342", "@fin": "2000-07-14", "@num": "197", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308343", "@fin": "2001-03-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308344", "@fin": "2001-12-29", "@num": "197", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308345", "@fin": "2002-08-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308346", "@fin": "2002-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308347", "@fin": "2003-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308348", "@fin": "2004-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308349", "@fin": "2005-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308350", "@fin": "2006-12-27", "@num": "197", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308351", "@fin": "2007-12-28", "@num": "197", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888080", "@fin": "2008-12-29", "@num": "197", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020034044", "@fin": "2010-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021625085", "@fin": "2011-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374383", "@fin": "2013-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946345", "@fin": "2013-09-21", "@num": "197", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978112", "@fin": "2014-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028416896", "@fin": "2015-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021309", "@fin": "2016-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030090721", "@fin": "2015-12-31", "@num": "197", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031776514", "@fin": "2017-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805185", "@fin": "2018-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426118", "@fin": "2018-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985566", "@fin": "2019-06-08", "@num": "197", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687475", "@fin": "2020-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464047", "@fin": "2020-07-25", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159500", "@fin": "2020-12-31", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041479341", "@fin": "2020-12-31", "@num": "197", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907517", "@fin": "2022-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978323", "@fin": "2023-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860759", "@fin": "2024-01-01", "@num": "197", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048805432", "@fin": "2999-01-01", "@num": "197", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 36.280 F ;
\n
5 % à la fraction du revenu comprise entre 36.280 F et 37.920 F ;
\n
9,6 % à la fraction du revenu comprise entre 37.920 F et 44.940 F ;
\n 14,4 % à la fraction du revenu comprise entre 44.940 F et 71.040 F ;
\n 19,2 % à la fraction du revenu comprise entre 71.040 F et 91.320 F ;
\n 24 % à la fraction du revenu comprise entre 91.320 F et 114.640 F ;
\n 28,8 % à la fraction du revenu comprise entre 114.640 F et 138.740 F ;
\n 33,6 % à la fraction du revenu comprise entre 138.740 F et 160.060 F ;
\n 38,4 % à la fraction du revenu comprise entre 160.060 F et 266.680 F ;
\n 43,2 % à la fraction du revenu comprise entre 266.680 F et 366.800 F ;
\n 49 % à la fraction du revenu comprise entre 366.800 F et 433.880 F ;
\n 53,9 % à la fraction du revenu comprise entre 433.880 F et 493.540 F ;
\n 56,8 % à la fraction du revenu supérieure à 493.540 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au quatrième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane. Ces chiffres évoluent chaque année comme la limite supérieure de la dixième tranche du barème prévu au deuxième alinéa (2).
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI. L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, de la différence entre 4.820 F et son montant (Chiffre applicable pour l'imposition des revenus de 1990, pour 1989 il était de 4.670 F).
\n
VII. La réduction d'impôt brut résultant de l'application du quotient familial ne peut excéder 12.180 F (3) par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à 2 parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois our les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6, ayant un ou plusieurs enfants à charge, la réduction d'impôt est limitée à 15.580 F (3) lorsque les demi-parts additionnelles sont au nombre de deux. Ce plafond est augmenté de 12.180 F (3) par demi-part additionnelle supplémentaire.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1990.
\n
(2) Chiffres portés à 32.270 F et 42.700 F pour 1989, à 31.230 F et 41.330 F pour 1988.
\n
(3) Ces chiffres s'appliquent pour l'imposition des revenus de 1990 ; ces montants étaient fixés à 11.800 F et 15.090 F pour l'imposition des revenus de 1989.
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} } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. En ce qui concerne les contribuables visés à l'article 4 B, il est fait application des règles suivantes pour le calcul de l'impôt sur le revenu :
\n
Sous réserve des dispositions de l'article 160, l'impôt est calculé pour les contribuables mariés sans enfant à charge et les contribuables célibataires ayant un enfant à charge, en appliquant le taux de (1) :
\n
0 % à la fraction du revenu qui n'excède pas 37.380 F ;
\n
5 % à la fraction du revenu comprise entre 37.380 F et 39.060 F ;
\n
9,6 % à la fraction du revenu comprise entre 39.060 F et 46.300 F ;
\n 14,4 % à la fraction du revenu comprise entre 46.300 F et 73.180 F ;
\n 19,2 % à la fraction du revenu comprise entre 73.180 F et 94.060 F ;
\n 24 % à la fraction du revenu comprise entre 94.060 F et 118.080 F ;
\n 28,8 % à la fraction du revenu comprise entre 118.080 F et 142.900 F ;
\n 33,6 % à la fraction du revenu comprise entre 142.900 F et 164.860 F ;
\n 38,4 % à la fraction du revenu comprise entre 164.860 F et 274.680 F ;
\n 43,2 % à la fraction du revenu comprise entre 274.680 F et 377.800 F ;
\n 49 % à la fraction du revenu comprise entre 377.800 F et 446.900 F ;
\n 53,9 % à la fraction du revenu comprise entre 446.900 F et 508.340 F ;
\n 56,8 % à la fraction du revenu supérieure à 508.340 F.
\n
Pour les autres contribuables, les chiffres de revenu visés ci-dessus sont augmentés ou diminués en considération de la situation et des charges de famille des intéressés dans les mêmes proportions que le nombre de parts fixé aux articles 194 et 195.
\n
Le montant de l'impôt sur le revenu calculé dans les conditions fixées ci-dessus est diminué de 30 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion et de 40 % dans le département de la Guyane.
\n
Le montant de la réduction d'impôt prévue au deuxième alinéa ne peut excéder 18.000 F dans les départements de la Guadeloupe, de la Martinique et de la Réunion et 24.000 F dans le département de la Guyane.
\n
II, III et IV (Abrogés).
\n
\n
V. (Disposition périmée).
\n
VI. L'impôt calculé dans les conditions mentionnées au I est diminué, dans la limite de son montant, de la différence entre 4.970 F et son montant (Chiffre applicable pour l'imposition des revenus de 1991, pour 1990 il était de 4.820 F).
\n
VII. La réduction d'impôt brut résultant de l'application du quotient familial ne peut excéder 12.550 F (2) par demi-part s'ajoutant à une part pour les contribuables célibataires, divorcés, veufs ou soumis à l'imposition distincte prévue au 4 de l'article 6 et à 2 parts pour les contribuables mariés soumis à une imposition commune.
\n
Toutefois our les contribuables célibataires, divorcés, ou soumis à l'imposition distincte prévue au 4 de l'article 6, ayant un ou plusieurs enfants à charge, la réduction d'impôt est limitée à 16.050 F (2) lorsque les demi-parts additionnelles sont au nombre de deux. Ce plafond est augmenté de 12.550 F (2) par demi-part additionnelle supplémentaire.
\n
(1) Barème applicable pour l'établissement de l'impôt sur le revenu dû au titre de l'année 1991.
\n
(2) Ces chiffres s'appliquent pour l'imposition des revenus de 1991 ; ces montants étaient fixés à 12.180 F et 15.580 F pour l'imposition des revenus de 1990.
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R331-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465395", "@num": "L3414-6", "#text": "Code de la défense. - art. L3414-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981949", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048162576", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364268", "@num": "123 bis", "#text": "Code général des impôts, CGI. - art. 123 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875608", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467867", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852624", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092116", "@num": "1478", "#text": "Code général des impôts, CGI. - art. 1478 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701925", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686414", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048201813", "@num": "205", "#text": "Code général des impôts, CGI. - art. 205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062318", "@num": "208", "#text": "Code général des impôts, CGI. - art. 208 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518093", "@num": "208 ter", "#text": "Code général des impôts, CGI. - art. 208 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303423", "@num": "208 ter A", "#text": "Code général des impôts, CGI. - art. 208 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833709", "@num": "210 F", "#text": "Code général des impôts, CGI. - art. 210 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308665", "@num": "218", "#text": "Code général des impôts, CGI. - art. 218 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658097", "@num": "219 quater", "#text": "Code général des impôts, CGI. - art. 219 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434377", "@num": "220", "#text": "Code général des impôts, CGI. - art. 220 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468005", "@num": "221", "#text": "Code général des impôts, CGI. - art. 221 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308744", "@num": "223 quater", "#text": "Code général des impôts, CGI. - art. 223 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988649", "@num": "239", "#text": "Code général des impôts, CGI. - art. 239 (V)", "@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": "LEGIARTI000006309155", "@num": "239 quater", "#text": "Code général des impôts, CGI. - art. 239 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040893", "@num": "239 quater B", "#text": "Code général des impôts, CGI. - art. 239 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304115", "@num": "239 quater C", "#text": "Code général des impôts, CGI. - art. 239 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304117", "@num": "239 quater D", "#text": "Code général des impôts, CGI. - art. 239 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039261657", "@num": "239 septies", "#text": "Code général des impôts, CGI. - art. 239 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304108", "@num": "239 ter", "#text": "Code général des impôts, CGI. - art. 239 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590042", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261 (M)", "@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": "LEGIARTI000006293989", "@num": "102 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295285", "@num": "135", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294093", "@num": "138", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047278797", "@num": "318 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299811", "@num": "359", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 359 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625143", "@num": "362", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 362 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300090", "@num": "375", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 375 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300115", "@num": "375", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 375 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298179", "@num": "46 quater-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301133", "@num": "166", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 166 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301277", "@num": "23 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300301", "@num": "23 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028808804", "@num": "L221-3", "#text": "Code monétaire et financier - art. L221-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047848808", "@num": "L742-11", "#text": "Code monétaire et financier - art. L742-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047848768", "@num": "L743-11", "#text": "Code monétaire et financier - art. L743-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047848728", "@num": "L744-11", "#text": "Code monétaire et financier - art. L744-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 614", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 55-594 1955-05-20 ART. 3 IV", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162981", "@fin": "1989-07-14", "#text": "CHAMP D'APPLICATION DE L'IMPOT.", "@debut": "1980-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147112", "@fin": "1989-07-14", "#text": "IMPOT SUR LES BENEFICES DES SOCIETES *IS* ET AUTRES PERSONNES MORALES", "@debut": "1977-12-31" } ] }, "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" }