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    "2021-09-02": [
      {
        "href": "https://www.economie.gouv.fr/particuliers/prelevement-forfaitaire-unique-pfu",
        "note": "Les revenus de placements financiers font l'objet d'un prélèvement forfaitaire unique (PFU), sauf si l'individu a opté pour une taxation au barème progressif de l'impôt sur le revenu. Le PFU est composé d'un prélèvement au titre de l'impôt sur le revenu, et d'un second au titre des prélèvements sociaux. Ce montant ne considère que la partie impôt sur le revenu.",
        "title": "Service-Public.fr"
      }
    ]
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  "entity": "foyer_fiscal",
  "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py",
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      "source_code": "def formula_2018_01_01(foyer_fiscal, period, parameters):\n    prelevement_forfaitaire_unique_ir_hors_assurance_vie_epargne_solidaire_etats_non_cooperatifs = foyer_fiscal('prelevement_forfaitaire_unique_ir_hors_assurance_vie_epargne_solidaire_etats_non_cooperatifs', period)\n    prelevement_forfaitaire_unique_ir_sur_assurance_vie = foyer_fiscal('prelevement_forfaitaire_unique_ir_sur_assurance_vie', period)\n\n    return (\n        prelevement_forfaitaire_unique_ir_hors_assurance_vie_epargne_solidaire_etats_non_cooperatifs\n        + prelevement_forfaitaire_unique_ir_sur_assurance_vie\n        )\n",
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      "stop_line_number": 240,
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        "prelevement_forfaitaire_unique_ir_hors_assurance_vie_epargne_solidaire_etats_non_cooperatifs",
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  },
  "json_type": "number",
  "label": "Partie du prélèvement forfaitaire unique (PFU ou «flat tax») au titre de l'impôt sur le revenu",
  "last_review": "2018-01-01",
  "name": "prelevement_forfaitaire_unique_ir",
  "referring_variables": [
    "impots_directs",
    "total_impots_plafonnement_isf_ifi"
  ],
  "start_line_number": 226,
  "stop_line_number": 240,
  "unit": "currency",
  "ux_name": "Prélèv. forfaitaire unique (PFU) hors prélèvements sociaux",
  "value_type": "float"
}