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openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/index.yaml
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description: TVA | ||
metadata: | ||
order: | ||
- taux_de_tva | ||
- taux_reduit | ||
- taux_intermediaire | ||
- taux_normal | ||
- taux_majore | ||
- taux_particulier_super_reduit | ||
- taux_reduit_2 | ||
- taux_normal_majore_temporaire | ||
label_en: Value added tax (VAT) | ||
reference: | ||
2014-01-01: | ||
title: Loi 2012-1510 du 29/12/2012 | ||
href: https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000026857857 | ||
2012-01-01: | ||
title: Loi 2011-1978 du 28/12/2011 | ||
href: https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000025045613 | ||
2000-04-01: | ||
title: Loi 2000-656 du 13/07/2000 | ||
href: https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000000400546 | ||
1995-08-01: | ||
title: Loi 95-858 du 28/07/1995 | ||
href: https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000000370300 | ||
1993-01-01: | ||
title: Loi 91-716 du 26/07/1991 | ||
href: https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000000355163 | ||
1991-07-29: | ||
title: Loi 91-716 du 26/07/1991 | ||
href: https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000000355163 | ||
1990-09-13: | ||
title: Loi 90-1168 du 29/12/1990 | ||
href: https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000000717191 | ||
1990-01-01: | ||
title: Loi 89-935 du 29/12/1989 | ||
href: https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000018687845 | ||
1989-09-08: Instruction fiscale du 08/09/1989 | ||
1989-01-01: | ||
title: Loi 88-1149 du 23/12/1988 | ||
href: https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000000508832 | ||
1987-09-17: Instruction DG Impôt du 17/09/1987 | ||
1986-07-01: | ||
- title: Loi 85-1403 du 30/12/1985. | ||
href: https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000000878230 | ||
- title: Décret 86-414 du 13/03/1986 | ||
href: https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000000521986 | ||
1982-07-01: | ||
title: Loi 82-540 du 28/06/1982 | ||
href: https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000000691740 | ||
1977-01-01: | ||
title: Loi 76-1232 du 29/12/1976 | ||
href: https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000000522254 | ||
1970-01-01: Loi 69-1161 du 24/12/1969 (LF pour 1970), art. 9 | ||
1968-12-01: Loi 68-1043 du 29/11/1968, art. 3 | ||
1955-07-01: Décret 55-465 du 30/04/1955 | ||
1954-07-01: Loi 54-404 du 10/04/1954 | ||
official_journal_date: | ||
2014-01-01: 2012-12-30 | ||
2012-01-01: 2011-12-29 | ||
2000-04-01: 2000-07-14 | ||
1995-08-01: 1995-07-29 | ||
1993-01-01: 1991-07-27 | ||
1991-07-29: 1991-07-27 | ||
1990-09-13: 1990-12-30 | ||
1990-01-01: 1989-12-30 | ||
1989-01-01: 1998-12-28 | ||
1986-07-01: 1985-12-31 ; 1986-03-15 | ||
1982-07-01: 1982-06-29 | ||
1977-01-01: 1976-12-30 | ||
1970-01-01: 1969-12-27 | ||
1968-12-01: 1968-11-30 | ||
1955-07-01: 1955-05-03 | ||
1954-07-01: 1954-04-11 | ||
documentation: | | ||
Notes : | ||
"Le montant de TVA est appliqué au prix TTC jusqu'au 1er janvier 1970, puis au prix hors taxe depuis." | ||
Création de la TVA avec la loi 54-404 du 10 avril 1954 (JO 11/04/1954) et le décret 55-465 du 30/04/1955 (JO 03/05/1955). | ||
Source secondaire : | ||
"Taux de TVA appliqués dans les Etats membres de l'Union européenne, Commission européenne, Fiscalité et union douanière, 2014, page 26" | ||
http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_fr.pdf |
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openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva.yaml
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...isca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_intermediaire.yaml
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description: Taux intermédiaire | ||
values: | ||
2014-01-01: | ||
value: 0.1 | ||
2012-01-01: | ||
value: 0.07 | ||
1991-07-29: | ||
value: | ||
1986-07-01: | ||
value: 0.13 | ||
1977-01-01: | ||
value: | ||
1970-01-01: | ||
value: 0.176 | ||
1968-12-01: | ||
value: 0.15 | ||
1955-07-01: | ||
value: 0.12 | ||
1954-07-01: | ||
value: | ||
metadata: | ||
ipp_csv_id: tx_inter | ||
unit: /1 | ||
reference: | ||
2014-01-01: | ||
title: Article 278 bis du Code général des impôts | ||
href: https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000028417029/2014-01-01 | ||
|
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openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_majore.yaml
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description: Taux majoré | ||
values: | ||
1993-01-01: | ||
value: | ||
1990-09-13: | ||
value: 0.22 | ||
1990-01-01: | ||
value: 0.25 | ||
1989-01-01: | ||
value: 0.28 | ||
1970-01-01: | ||
value: 0.3333 | ||
1968-12-01: | ||
value: 0.25 | ||
1954-07-01: | ||
value: | ||
metadata: | ||
ipp_csv_id: tx_maj | ||
unit: /1 |
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openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_normal.yaml
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description: Taux normal | ||
values: | ||
2014-01-01: | ||
value: 0.2 | ||
2000-04-01: | ||
value: 0.196 | ||
1995-08-01: | ||
value: 0.206 | ||
1982-07-01: | ||
value: 0.186 | ||
1977-01-01: | ||
value: 0.176 | ||
1972-01-01: | ||
value: 0.2 | ||
1970-01-01: | ||
value: 0.23 | ||
1968-12-01: | ||
value: 0.19 | ||
1955-07-01: | ||
value: 0.195 | ||
1954-07-01: | ||
value: 0.165 | ||
metadata: | ||
ipp_csv_id: tx_normal | ||
unit: /1 | ||
reference: | ||
2014-01-01: | ||
title: Article 278 du Code général des impôts | ||
href: https://www.legifrance.gouv.fr/codes/id/LEGIARTI000026950057/2014-01-01/ |
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..._indirect_taxation/parameters/imposition_indirecte/tva/taux_normal_majore_temporaire.yaml
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description: Taux normal ou majoré temporaire | ||
values: | ||
1990-01-01: | ||
value: | ||
1989-09-08: | ||
value: 0.28 | ||
1989-01-01: | ||
value: | ||
1987-09-17: | ||
value: 0.28 | ||
1954-07-01: | ||
value: | ||
metadata: | ||
ipp_csv_id: tx_majtempo | ||
unit: /1 |
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..._indirect_taxation/parameters/imposition_indirecte/tva/taux_particulier_super_reduit.yaml
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description: Taux particulier ("super réduit") | ||
values: | ||
1986-07-01: | ||
value: 0.021 | ||
1954-07-01: | ||
value: | ||
metadata: | ||
ipp_csv_id: tx_superreduit | ||
unit: /1 | ||
reference: | ||
1986-07-01: | ||
title: Article 281 du Code général des impôts | ||
href: https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006191656/ |
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