{"id":283,"date":"2012-09-21T14:21:58","date_gmt":"2012-09-21T14:21:58","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=283"},"modified":"2012-09-21T14:22:04","modified_gmt":"2012-09-21T14:22:04","slug":"ir-diminution-des-limites-retenues-pour-lapplication-du-plafonnement-global-de-certains-avantages-fiscaux-article-200-oa-du-cgi","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=283","title":{"rendered":"IR- Diminution des limites retenues pour l\u2019application du plafonnement global de certains avantages fiscaux (article 200- OA du CGI)"},"content":{"rendered":"<p>Les <strong>limites<\/strong> retenues pour l&rsquo;application du <strong>plafonnement global<\/strong> de certains <strong>avantages fiscaux<\/strong> \u00e0 l&rsquo;imp\u00f4t sur le revenu, dont b\u00e9n\u00e9ficie un contribuable au titre d&rsquo;une m\u00eame ann\u00e9e d&rsquo;imposition, pr\u00e9vu \u00e0 l&rsquo;<a href=\"http:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000025075639&amp;cidTexte=LEGITEXT000006069577&amp;dateTexte=20120101&amp;oldAction=rechCodeArticle\" target=\"_blank\">article 200-0 A du code g\u00e9n\u00e9ral des imp\u00f4ts (CGI)<\/a>, ont \u00e9t\u00e9 diminu\u00e9es :<\/p>\n<p>&#8211; <strong>18 000 \u20ac<\/strong> et <strong>6 %<\/strong> du revenu imposable selon le bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu au titre de l\u2019imposition des revenus de l\u2019ann\u00e9e 2011 ;<\/p>\n<p>&#8211; <strong>18 000 \u20ac<\/strong> et <strong>4 %<\/strong> du revenu imposable selon le bar\u00e8me progressif de l&rsquo;imp\u00f4t sur le revenu, pour les revenus de l&rsquo;ann\u00e9e 2012.<\/p>\n<p>Les commentaires s&rsquo;appliquent pour l&rsquo;imposition des revenus 2011 concernant le plafond fix\u00e9 \u00e0 18 000 \u20ac et 6 % du revenu imposable, et \u00e0 compter de l&rsquo;imposition des revenus 2012 concernant le plafond fix\u00e9 \u00e0 18 000 \u20ac et 4 % du revenu imposable.<\/p>\n<p><em>Source\u00a0: BOFIP &#8211; 12\/09\/2012<\/em><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les limites retenues pour l&rsquo;application du plafonnement global de certains avantages fiscaux \u00e0 l&rsquo;imp\u00f4t sur le revenu, dont b\u00e9n\u00e9ficie un contribuable au titre d&rsquo;une m\u00eame ann\u00e9e d&rsquo;imposition, pr\u00e9vu \u00e0 l&rsquo;article 200-0 A du code g\u00e9n\u00e9ral des imp\u00f4ts (CGI), ont \u00e9t\u00e9 diminu\u00e9es : &#8211; 18 000 \u20ac et 6 % du revenu imposable selon le bar\u00e8me [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-283","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/283","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=283"}],"version-history":[{"count":5,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/283\/revisions"}],"predecessor-version":[{"id":288,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/283\/revisions\/288"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}