{"id":749,"date":"2015-06-23T16:38:03","date_gmt":"2015-06-23T16:38:03","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=749"},"modified":"2015-06-23T16:38:03","modified_gmt":"2015-06-23T16:38:03","slug":"artiste-ou-sportif-non-resident-retenue-a-la-source-non-liberatoire","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=749","title":{"rendered":"Artiste ou sportif non r\u00e9sident : retenue \u00e0 la source non lib\u00e9ratoire"},"content":{"rendered":"<p>La retenue \u00e0 la source pratiqu\u00e9e en application de l&rsquo;article 182 B du Code g\u00e9n\u00e9ral des imp\u00f4ts ne constitue pas un minimum d&rsquo;imposition mais un acompte de l&rsquo;imp\u00f4t sur le revenu, non lib\u00e9ratoire, qui est imput\u00e9 sur l&rsquo;imp\u00f4t calcul\u00e9 au bar\u00e8me progressif et, le cas \u00e9ch\u00e9ant, restitu\u00e9 au contribuable si la retenue \u00e0 la source exc\u00e8de le montant d&rsquo;imp\u00f4t dont il est redevable. <\/p>\n<p><strong><em>CE, 17 f\u00e9vrier 2015, n\u00b0373230<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La retenue \u00e0 la source pratiqu\u00e9e en application de l&rsquo;article 182 B du Code g\u00e9n\u00e9ral des imp\u00f4ts ne constitue pas un minimum d&rsquo;imposition mais un acompte de l&rsquo;imp\u00f4t sur le revenu, non lib\u00e9ratoire, qui est imput\u00e9 sur l&rsquo;imp\u00f4t calcul\u00e9 au bar\u00e8me progressif et, le cas \u00e9ch\u00e9ant, restitu\u00e9 au contribuable si la retenue \u00e0 la source [&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-749","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\/749","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=749"}],"version-history":[{"count":1,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/749\/revisions"}],"predecessor-version":[{"id":750,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/749\/revisions\/750"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=749"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=749"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}