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"taxation_capital.prelevement_forfaitaire.liberatoire_taux_fixe.autres_produits_de_placement_a_revenu_fixe.courus_entre_le_1_1_95_et_apres", "taxation_capital.prelevement_forfaitaire.liberatoire_taux_fixe.dividendes" ], "source_code": "def formula_2008_01_01(foyer_fiscal, period, parameters):\n '''\n Prelèvement libératoire sur les revenus du capital\n '''\n f2da = foyer_fiscal('f2da', period)\n f2dh = foyer_fiscal('f2dh', period)\n f2ee = foyer_fiscal('f2ee', period)\n param_pfl_av = parameters(period).taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements\n param_pfl = parameters(period).taxation_capital.prelevement_forfaitaire.liberatoire_taux_fixe\n\n return -(\n f2da * param_pfl.dividendes\n + f2ee * param_pfl.autres_produits_de_placement_a_revenu_fixe.courus_entre_le_1_1_95_et_apres\n + f2dh * param_pfl_av.apres_le_1_1_90.duree_8_ans_et_produits_apres_1998\n )\n", "start_line_number": 63, "stop_line_number": 78, "variables": [ "f2da", "f2dh", "f2ee" ] }, "2013-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 7, "end_lineno": 12, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 12, "lineno": 2, "value": "\n Prelèvement forfaitaire libératoire (PFL) sur les revenus du capital\n Notes :\n (1) La formule avant 2013 provient de l'ancienne variable 'imp_lib'.\n A priori, cette ancienne formule n'est pas entièrement correcte (application d'un taux unique à la case 2EE par exemple) et mériterait d'être corrigée.\n (2) Cette variable ne comprend pas la taxation forfaitaire à 24% associée\n à la base f2fa, qui est prise en compte via la variable tax_rvcm_forfaitaire,\n qui est incluse dans irpp. Cette taxaiton à 24% est certes forfaitaire,\n mais apparemment pas à la source. Elle serait calculée au moment de l'irpp,\n d'où le fait de l'inclure dans la variable IRPP.\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 127, "end_lineno": 14, "lineno": 14, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 52, "end_lineno": 14, "id": "assurance_vie_pl_non_anonyme_plus8ans_depuis1990", "lineno": 14 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 68, "end_col_offset": 118, "end_lineno": 14, "lineno": 14, "value": "assurance_vie_pl_non_anonyme_plus8ans_depuis1990" }, { "ast_class": "Name", "col_offset": 120, "ctx": { "ast_class": "Load" }, "end_col_offset": 126, "end_lineno": 14, "id": "period", "lineno": 14 } ], "ast_class": "Call", "col_offset": 55, "end_col_offset": 127, "end_lineno": 14, "func": { "ast_class": "Name", "col_offset": 55, "ctx": { "ast_class": "Load" }, "end_col_offset": 67, "end_lineno": 14, "id": "foyer_fiscal", "lineno": 14 }, "keywords": [], "lineno": 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"produits_vers_etats_non_cooperatifs", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 38, "lineno": 38, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 38, "id": "param_pfl_av", "lineno": 38 } }, "lineno": 38, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 39, "id": "produit_etats_non_cooperatif", "lineno": 39 } } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 14, "end_lineno": 42, "lineno": 42, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 42, "id": "pfl", "lineno": 42 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 14, "end_lineno": 42, "lineno": 1, "name": "formula_2013_01_01" }, "documentation": "\nPrelèvement forfaitaire libératoire (PFL) sur les revenus du capital\nNotes :\n (1) La formule avant 2013 provient de l'ancienne variable 'imp_lib'.\n A priori, cette ancienne formule n'est pas entièrement correcte (application d'un taux unique à la case 2EE par exemple) et mériterait d'être corrigée.\n (2) Cette variable ne comprend pas la taxation forfaitaire à 24% associée\n à la base f2fa, qui est prise en compte via la variable tax_rvcm_forfaitaire,\n qui est incluse dans irpp. Cette taxaiton à 24% est certes forfaitaire,\n mais apparemment pas à la source. Elle serait calculée au moment de l'irpp,\n d'où le fait de l'inclure dans la variable IRPP.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/prelevement_forfaitaire_liberatoire.py", "parameters": [ "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.apres_le_1_1_90.duree_4_a_8_ans", "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.apres_le_1_1_90.duree_8_ans_et_produits_apres_1998", "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.apres_le_1_1_90.duree_moins_de_4_ans", "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.avec_anonymat", "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.entre_1_1_83_et_31_12_89.six_ans_produits_apres_98", "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.produits_vers_etats_non_cooperatifs", "taxation_capital.prelevement_forfaitaire.liberatoire_taux_fixe.produits_epargne_solidaire_partage" ], "source_code": "def formula_2013_01_01(foyer_fiscal, period, parameters):\n '''\n Prelèvement forfaitaire libératoire (PFL) sur les revenus du capital\n Notes :\n (1) La formule avant 2013 provient de l'ancienne variable 'imp_lib'.\n A priori, cette ancienne formule n'est pas entièrement correcte (application d'un taux unique à la case 2EE par exemple) et mériterait d'être corrigée.\n (2) Cette variable ne comprend pas la taxation forfaitaire à 24% associée\n à la base f2fa, qui est prise en compte via la variable tax_rvcm_forfaitaire,\n qui est incluse dans irpp. Cette taxaiton à 24% est certes forfaitaire,\n mais apparemment pas à la source. Elle serait calculée au moment de l'irpp,\n d'où le fait de l'inclure dans la variable IRPP.\n '''\n\n assurance_vie_pl_non_anonyme_plus8ans_depuis1990 = foyer_fiscal('assurance_vie_pl_non_anonyme_plus8ans_depuis1990', period)\n assurance_vie_pl_non_anonyme_plus6ans_avant1990 = foyer_fiscal('assurance_vie_pl_non_anonyme_plus6ans_avant1990', period)\n assurance_vie_pl_non_anonyme_moins4ans_depuis1990 = foyer_fiscal('assurance_vie_pl_non_anonyme_moins4ans_depuis1990', period)\n assurance_vie_pl_non_anonyme_4_8_ans_depuis1990 = foyer_fiscal('assurance_vie_pl_non_anonyme_4_8_ans_depuis1990', period)\n assurance_vie_pl_anonyme = foyer_fiscal('assurance_vie_pl_anonyme', period)\n produit_epargne_solidaire = foyer_fiscal('produit_epargne_solidaire', period)\n produit_etats_non_cooperatif = foyer_fiscal('produit_etats_non_cooperatif', period)\n\n param_pfl_av = parameters(period).taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements\n param_pfl = parameters(period).taxation_capital.prelevement_forfaitaire.liberatoire_taux_fixe\n\n pfl = -(\n (param_pfl_av.apres_le_1_1_90.duree_8_ans_et_produits_apres_1998\n * assurance_vie_pl_non_anonyme_plus8ans_depuis1990)\n + (param_pfl_av.entre_1_1_83_et_31_12_89.six_ans_produits_apres_98\n * assurance_vie_pl_non_anonyme_plus6ans_avant1990)\n + (param_pfl_av.apres_le_1_1_90.duree_moins_de_4_ans\n * assurance_vie_pl_non_anonyme_moins4ans_depuis1990)\n + (param_pfl_av.apres_le_1_1_90.duree_4_a_8_ans\n * assurance_vie_pl_non_anonyme_4_8_ans_depuis1990)\n + (param_pfl_av.avec_anonymat\n * assurance_vie_pl_anonyme)\n + (param_pfl.produits_epargne_solidaire_partage\n * produit_epargne_solidaire)\n + (param_pfl_av.produits_vers_etats_non_cooperatifs\n * produit_etats_non_cooperatif)\n )\n\n return pfl\n", "start_line_number": 79, "stop_line_number": 121, "variables": [ "assurance_vie_pl_anonyme", "assurance_vie_pl_non_anonyme_4_8_ans_depuis1990", "assurance_vie_pl_non_anonyme_moins4ans_depuis1990", "assurance_vie_pl_non_anonyme_plus6ans_avant1990", "assurance_vie_pl_non_anonyme_plus8ans_depuis1990", "produit_epargne_solidaire", "produit_etats_non_cooperatif" ] } }, "json_type": "number", "label": "Prelèvement forfaitaire libératoire sur les revenus du capital", "last_review": "2013-01-01", "name": "prelevement_forfaitaire_liberatoire", "reference": { "0001-01-01": [ { "title": "art. 125-0 A du Code Général des Impôts" } ] }, "referring_variables": [ "bouclier_imp_gen", "impots_directs", "total_impots_plafonnement_isf_ifi" ], "start_line_number": 42, "stop_line_number": 121, "unit": "currency", "ux_name": "Prélèv. libératoire revenus du capital", "value_type": "float" }