{ "article": { "LEGIARTI000006312717": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1681 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312717", "URL": "article/LEGI/ARTI/00/00/06/31/27/LEGIARTI000006312717.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1681ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000879035", "#text": "Décret 71-661 1971-08-11", "@sens": "source", "@cidtexte": "JORFTEXT000000879035", "@numtexte": "71-661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-08-11" }, { "@id": "JORFTEXT000000306768", "#text": "Décret 72-540 1972-06-29", "@sens": "source", "@cidtexte": "JORFTEXT000000306768", "@numtexte": "72-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-29" }, { "@id": "JORFTEXT000000307498", "#text": "Décret 73-592 1973-06-29", "@sens": "source", "@cidtexte": "JORFTEXT000000307498", "@numtexte": "73-592", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-29" }, { "@id": "JORFTEXT000000497726", "#text": "Décret 74-609 1974-06-25", "@sens": "source", "@cidtexte": "JORFTEXT000000497726", "@numtexte": "74-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-06-25" }, { "@id": "JORFTEXT000000518643", "#text": "Décret 75-730 1975-08-04", "@sens": "source", "@cidtexte": "JORFTEXT000000518643", "@numtexte": "75-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-08-04" }, { "@id": "JORFTEXT000000306612", "#text": "Décret 76-778 1976-08-13", "@sens": "source", "@cidtexte": "JORFTEXT000000306612", "@numtexte": "76-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-08-13" }, { "@id": "JORFTEXT000000880129", "#text": "Décret 78-858 1978-08-10", "@sens": "source", "@cidtexte": "JORFTEXT000000880129", "@numtexte": "78-858", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-08-10" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@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": "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": "LEGIARTI000006313559", "@num": "1681 A", "#text": "Code général des impôts, CGI. - art. 1681 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629513", "@num": "1681 ter B", "#text": "Code général des impôts, CGI. - art. 1681 ter B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133902", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114509", "@fin": "1989-07-14", "#text": "PAIEMENT DE L'IMPOT", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@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": "LEGIARTI000006312717", "@fin": "1986-01-01", "@num": "1681 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312718", "@fin": "1994-09-02", "@num": "1681 B", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312719", "@fin": "1996-05-12", "@num": "1681 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312720", "@fin": "1997-04-11", "@num": "1681 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312721", "@fin": "1998-04-22", "@num": "1681 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312722", "@fin": "2003-12-24", "@num": "1681 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312723", "@fin": "2010-05-01", "@num": "1681 B", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022178481", "@fin": "2019-01-01", "@num": "1681 B", "@etat": "ABROGE", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le prélèvement effectué chaque mois, de janvier à octobre, sur le compte du contribuable, est égal au dixième de l'impôt établi au titre de ses revenus de l'avant-dernière année, ou, si cet impôt n'a pas encore été établi, de l'impôt sur ses derniers revenus annuels imposés.
\n
" } }, "LEGIARTI000006312724": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1681 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312724", "URL": "article/LEGI/ARTI/00/00/06/31/27/LEGIARTI000006312724.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1681ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1663", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1681 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1761", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000879035", "#text": "Décret 71-661 1971-08-11", "@sens": "source", "@cidtexte": "JORFTEXT000000879035", "@numtexte": "71-661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-08-11" }, { "@id": "JORFTEXT000000306768", "#text": "Décret 72-540 1972-06-29", "@sens": "source", "@cidtexte": "JORFTEXT000000306768", "@numtexte": "72-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-29" }, { "@id": "JORFTEXT000000307498", "#text": "Décret 73-592 1973-06-29", "@sens": "source", "@cidtexte": "JORFTEXT000000307498", "@numtexte": "73-592", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-29" }, { "@id": "JORFTEXT000000497726", "#text": "Décret 74-609 1974-06-25", "@sens": "source", "@cidtexte": "JORFTEXT000000497726", "@numtexte": "74-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-06-25" }, { "@id": "JORFTEXT000000518643", "#text": "Décret 75-730 1975-08-04", "@sens": "source", "@cidtexte": "JORFTEXT000000518643", "@numtexte": "75-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-08-04" }, { "@id": "JORFTEXT000000306612", "#text": "Décret 76-778 1976-08-13", "@sens": "source", "@cidtexte": "JORFTEXT000000306612", "@numtexte": "76-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-08-13" }, { "@id": "JORFTEXT000000880129", "#text": "Décret 78-858 1978-08-10", "@sens": "source", "@cidtexte": "JORFTEXT000000880129", "@numtexte": "78-858", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-08-10" }, { "@id": "LEGIARTI000021629513", "@num": "1681 ter B", "#text": "Code général des impôts, CGI. - art. 1681 ter B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133902", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114509", "@fin": "1989-07-14", "#text": "PAIEMENT DE L'IMPOT", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@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": "LEGIARTI000006312724", "@fin": "1986-01-01", "@num": "1681 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312725", "@fin": "1996-05-12", "@num": "1681 C", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312726", "@fin": "1998-04-22", "@num": "1681 C", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312727", "@fin": "2003-12-24", "@num": "1681 C", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312728", "@fin": "2006-01-01", "@num": "1681 C", "@etat": "MODIFIE", "@debut": "2003-12-24", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006312729", "@fin": "2019-01-01", "@num": "1681 C", "@etat": "ABROGE", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le solde de l'impôt est prélevé en novembre à concurrence du montant de l'une des mensualités de l'article 1681 B. Le complément éventuel est prélevé en décembre.
\n
Toutefois, si l'impôt est mis en recouvrement après le 30 septembre, le solde est acquitté dans les conditions fixées par les articles 1663 et 1761.
\n
Il est mis fin aux prélèvements mensuels dès qu'ils ont atteint le montant de l'impôt mis en recouvrement. Le trop-perçu qui apparaît éventuellement lors de la mise en recouvrement de l'impôt est immédiatement, et au plus tard à la fin du mois qui suit la constatation du trop-perçu, remboursé au contribuable.
\n
Il est également mis fin aux prélèvements mensuels en cas de décès du contribuable. Le solde de l'impôt est acquitté dans les conditions fixées par les articles 1663 et 1761.
" } }, "LEGIARTI000006312730": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1681 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-01-25", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312730", "URL": "article/LEGI/ARTI/00/00/06/31/27/LEGIARTI000006312730.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1681AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1681 E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000879035", "#text": "Décret 71-661 1971-08-11", "@sens": "source", "@cidtexte": "JORFTEXT000000879035", "@numtexte": "71-661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-08-11" }, { "@id": "JORFTEXT000000306768", "#text": "Décret 72-540 1972-06-29", "@sens": "source", "@cidtexte": "JORFTEXT000000306768", "@numtexte": "72-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-29" }, { "@id": "JORFTEXT000000307498", "#text": "Décret 73-592 1973-06-29", "@sens": "source", "@cidtexte": "JORFTEXT000000307498", "@numtexte": "73-592", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-29" }, { "@id": "JORFTEXT000000497726", "#text": "Décret 74-609 1974-06-25", "@sens": "source", "@cidtexte": "JORFTEXT000000497726", "@numtexte": "74-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-06-25" }, { "@id": "JORFTEXT000000518643", "#text": "Décret 75-730 1975-08-04", "@sens": "source", "@cidtexte": "JORFTEXT000000518643", "@numtexte": "75-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-08-04" }, { "@id": "JORFTEXT000000306612", "#text": "Décret 76-778 1976-08-13", "@sens": "source", "@cidtexte": "JORFTEXT000000306612", "@numtexte": "76-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-08-13" }, { "@id": "JORFTEXT000000880129", "#text": "Décret 78-858 1978-08-10", "@sens": "source", "@cidtexte": "JORFTEXT000000880129", "@numtexte": "78-858", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-08-10" }, { "@id": "LEGIARTI000023410026", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033344744", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017887110", "@num": "199 novodecies", "#text": "Code général des impôts, CGI. - art. 199 novodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296176", "@num": "376 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031175313", "@num": "382 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036962230", "@num": "382 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031175318", "@num": "382 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301956", "@num": "188 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301958", "@num": "188 ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133902", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114509", "@fin": "1989-07-14", "#text": "PAIEMENT DE L'IMPOT", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@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": "LEGIARTI000006312730", "@fin": "1984-01-25", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312731", "@fin": "2003-12-24", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312732", "@fin": "2009-01-01", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300410", "@fin": "2009-04-10", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548794", "@fin": "2010-05-01", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178476", "@fin": "2014-01-01", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447610", "@fin": "2016-01-01", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031782219", "@fin": "2019-01-01", "@num": "1681 D", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les prélèvements mensuels sont opérés à l'initiative du Trésor public, sur un compte qui, sous réserve du décret en Conseil d'Etat prévu à l'article 1681 E, peut être :
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1° Un compte de dépôt dans une banque, une caisse de crédit agricole régie par le livre V du code rural, une caisse de crédit mutuel, une caisse de crédit municipal, un centre de chèques postaux, ou chez un comptable du Trésor;
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2° Un compte d'épargne dans une caisse d'épargne.
\n
Ces opérations n'entraîneront aucun frais pour le contribuable.
" } }, "LEGIARTI000006312731": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1681 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-24", "DATE_DEBUT": "1984-01-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006312731", "URL": "article/LEGI/ARTI/00/00/06/31/27/LEGIARTI000006312731.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1681AEXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1681 E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000879035", "#text": "Décret 71-661 1971-08-11", "@sens": "source", "@cidtexte": "JORFTEXT000000879035", "@numtexte": "71-661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-08-11" }, { "@id": "JORFTEXT000000306768", "#text": "Décret 72-540 1972-06-29", "@sens": "source", "@cidtexte": "JORFTEXT000000306768", "@numtexte": "72-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-29" }, { "@id": "JORFTEXT000000307498", "#text": "Décret 73-592 1973-06-29", "@sens": "source", "@cidtexte": "JORFTEXT000000307498", "@numtexte": "73-592", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-29" }, { "@id": "JORFTEXT000000497726", "#text": "Décret 74-609 1974-06-25", "@sens": "source", "@cidtexte": "JORFTEXT000000497726", "@numtexte": "74-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-06-25" }, { "@id": "JORFTEXT000000518643", "#text": "Décret 75-730 1975-08-04", "@sens": "source", "@cidtexte": "JORFTEXT000000518643", "@numtexte": "75-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-08-04" }, { "@id": "JORFTEXT000000306612", "#text": "Décret 76-778 1976-08-13", "@sens": "source", "@cidtexte": "JORFTEXT000000306612", "@numtexte": "76-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-08-13" }, { "@id": "JORFTEXT000000880129", "#text": "Décret 78-858 1978-08-10", "@sens": "source", "@cidtexte": "JORFTEXT000000880129", "@numtexte": "78-858", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-08-10" }, { "@id": "JORFTEXT000000504724", "#text": "Loi 84-46 1984-01-24 art. 94 II JORF 25 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000023410026", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033344744", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017887110", "@num": "199 novodecies", "#text": "Code général des impôts, CGI. - art. 199 novodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296176", "@num": "376 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031175313", "@num": "382 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036962230", "@num": "382 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031175318", "@num": "382 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301956", "@num": "188 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301958", "@num": "188 ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 20 juillet 1984", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162910", "@fin": "2999-01-01", "#text": "2 : Paiement mensuel de l'impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147233", "@fin": "2999-01-01", "#text": "III : Paiement de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006312730", "@fin": "1984-01-25", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312731", "@fin": "2003-12-24", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312732", "@fin": "2009-01-01", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300410", "@fin": "2009-04-10", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548794", "@fin": "2010-05-01", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178476", "@fin": "2014-01-01", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447610", "@fin": "2016-01-01", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031782219", "@fin": "2019-01-01", "@num": "1681 D", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les prélèvements mensuels sont opérés à l'initiative du Trésor public, sur un compte qui, sous réserve du décret en Conseil d'Etat prévu à l'article 1681 E, peut être :
\n
1° Un compte de dépôt dans un établissement de crédit, une caisse de crédit agricole régie par le livre V du code rural, une caisse de crédit mutuel, une caisse de crédit municipal, un centre de chèques postaux, ou chez un comptable du Trésor ;
\n
2° Un compte d'épargne dans une caisse d'épargne.
\n
Ces opérations n'entraîneront aucun frais pour le contribuable.
" } }, "LEGIARTI000006313555": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1681 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313555", "URL": "article/LEGI/ARTI/00/00/06/31/35/LEGIARTI000006313555.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1681ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1681 B, 1681 C, 1681 D, 1681 E, 1762 A, 1663 1, 1664, 1761, 1762", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000879035", "#text": "Décret 71-661 1971-08-11", "@sens": "source", "@cidtexte": "JORFTEXT000000879035", "@numtexte": "71-661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-08-11" }, { "@id": "JORFTEXT000000306768", "#text": "Décret 72-540 1972-06-29", "@sens": "source", "@cidtexte": "JORFTEXT000000306768", "@numtexte": "72-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-29" }, { "@id": "JORFTEXT000000307498", "#text": "Décret 73-592 1973-06-29", "@sens": "source", "@cidtexte": "JORFTEXT000000307498", "@numtexte": "73-592", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-29" }, { "@id": "JORFTEXT000000497726", "#text": "Décret 74-609 1974-06-25", "@sens": "source", "@cidtexte": "JORFTEXT000000497726", "@numtexte": "74-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-06-25" }, { "@id": "JORFTEXT000000518643", "#text": "Décret 75-730 1975-08-04", "@sens": "source", "@cidtexte": "JORFTEXT000000518643", "@numtexte": "75-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-08-04" }, { "@id": "JORFTEXT000000306612", "#text": "Décret 76-778 1976-08-13", "@sens": "source", "@cidtexte": "JORFTEXT000000306612", "@numtexte": "76-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-08-13" }, { "@id": "JORFTEXT000000880129", "#text": "Décret 78-858 1978-08-10", "@sens": "source", "@cidtexte": "JORFTEXT000000880129", "@numtexte": "78-858", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-08-10" }, { "@id": "LEGITEXT000022256540", "#text": "Arrêté du 4 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872324", "@nortexte": "ECET0827168A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000037100461", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548791", "@num": "1681 E", "#text": "Code général des impôts, CGI. - art. 1681 E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313563", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313564", "@num": "1681 ter A", "#text": "Code général des impôts, CGI. - art. 1681 ter A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046201218", "@num": "1691 ter", "#text": "Code général des impôts, CGI. - art. 1691 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812270", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812259", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017887110", "@num": "199 novodecies", "#text": "Code général des impôts, CGI. - art. 199 novodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162910", "@fin": "2999-01-01", "#text": "2 : Paiement mensuel de l'impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147233", "@fin": "2999-01-01", "#text": "III : Paiement de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006313555", "@fin": "1999-03-31", "@num": "1681 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313556", "@fin": "2000-12-31", "@num": "1681 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313557", "@fin": "2006-01-01", "@num": "1681 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313558", "@fin": "2007-01-01", "@num": "1681 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313559", "@fin": "2019-01-01", "@num": "1681 A", "@etat": "ABROGE", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt sur le revenu est recouvré, au choix du contribuable, soit s'il en exprime le désir, au moyen de prélèvements effectués chaque mois sur un compte ouvert par le contribuable dans un établissement habilité à cet effet, selon les modalités fixées aux articles 1681 B à 1681 E et 1762 A, soit, à défaut de cette option, dans les conditions prévues au présent code et notamment au 1 de l'article 1663 et aux articles 1664, 1761 et 1762.
\n
L'option est exercée ou renouvelée expressément ou tacitement chaque année dans les conditions et délais fixés par le décret en Conseil d'Etat prévu à l'article 1681 E.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006312724", "cible": false, "cidtexte": "JORFTEXT000000879035", "id": "JORFTEXT000000879035", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312730", "cible": false, "cidtexte": "JORFTEXT000000879035", "id": "JORFTEXT000000879035", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312731", "cible": false, "cidtexte": "JORFTEXT000000879035", "id": "JORFTEXT000000879035", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313555", "cible": false, "cidtexte": "JORFTEXT000000879035", "id": "JORFTEXT000000879035", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312717", "cible": false, "cidtexte": "JORFTEXT000000879035", "id": "JORFTEXT000000879035", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000879035": { "SM": { "CONTENU": "FIXE LES CONDITIONS DU PAIEMENT MENSUEL DE L'IMPOT SUR LE REVENU.
" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321855", "#text": "Loi n°71-505 du 29 juin 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" }, { "@id": "LEGIARTI000006313555", "@num": "1681 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312717", "@num": "1681 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312724", "@num": "1681 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312731", "@num": "1681 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312730", "@num": "1681 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°71-661 du 11 août 1971", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "PERSONNE PHYSIQUE" ] }, "TITREFULL": "Décret n°71-661 du 11 août 1971 PRIS POUR L'APPLICATION DE LA LOI 71-505 DU 29 JUIN 1971" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000879035", "NUM": "71-661", "DATE_PUBLI": "1971-08-13", "DATE_TEXTE": "1971-08-11", "ORIGINE_PUBLI": "JORF du 13 août 1971", "PAGE_DEB_PUBLI": 8040 } }, "META_COMMUN": { "ID": "JORFTEXT000000879035", "URL": "texte/version/JORF/TEXT/00/00/00/87/90/JORFTEXT000000879035.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX971661" } }, "RECT": { "CONTENU": "RECT.180971 P9277" } }, "JORFTEXT000000321855": { "SM": { "CONTENU": "FIXE AU DIXIEME DE L'IMPOT ETABLI AU TITRE DE L'AVANT DERNIERE ANNEE LE PRELEVEMENT MENSUEL.
FIXE LES CONDITIONS DE REGLEMENT DU COMPLEMENT ET DU REMBOURSEMENT DU TROP PERCU.
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