Source: https://revuefiduciaire.grouperf.com/lien_bofip/index.php?mode=article&id=8439-PGP&bg=62&bd=63&datePlan=2019-12-04&dateVersion=2015-02-12&niv=6
Timestamp: 2020-01-25 05:20:38+00:00
Document Index: 297423442

Matched Legal Cases: ['§ 1', '§ 10', '§ 20', '§ 30', '§ 40', '§ 50', '§ 60', '§ 70', '§ 80', '§ 1979', '§ 1980', '§ 1981', '§ 1982', '§ 1983', '§ 1984', '§ 1985', '§ 1986', '§ 1987', '§ 1988', '§ 1989', '§ 1990', '§ 1991', '§ 1992', '§ 1993', '§ 1994', '§ 1995', '§ 1996', '§ 1997', '§ 1998', '§ 1999', '§ 2000', '§ 2001', '§ 2002', '§ 2003', '§ 2004', '§ 2005', '§ 2006', '§ 2007', '§ 2008', '§ 2009', '§ 2010', '§ 2011', '§ 2012', '§ 2013', '§ 2014', '§ 90', '§ 100', '§ 110', '§ 120']

BOFiP-IR-BASE-20-30-20-50-20150212
1 (BOFiP-IR-BASE-20-30-20-50-§ 1-12/02/2015)
Par ailleurs, le 2° du II de l’ article 156 du code général des impôts (CGI ) autorise la déduction des pensions revalorisées spontanément, sans que les parties aient besoin de recourir à une nouvelle décision de justice, à condition :
10 (BOFiP-IR-BASE-20-30-20-50-§ 10-12/02/2015)
20 (BOFiP-IR-BASE-20-30-20-50-§ 20-12/02/2015)
30 (BOFiP-IR-BASE-20-30-20-50-§ 30-12/02/2015)
40 (BOFiP-IR-BASE-20-30-20-50-§ 40-12/02/2015)
50 (BOFiP-IR-BASE-20-30-20-50-§ 50-12/02/2015)
60 (BOFiP-IR-BASE-20-30-20-50-§ 60-12/02/2015)
70 (BOFiP-IR-BASE-20-30-20-50-§ 70-12/02/2015)
80 (BOFiP-IR-BASE-20-30-20-50-§ 80-12/02/2015)
Le tableau suivant indique le coefficient qu’il convient alors de retenir, dans ce cas, pour l’imposition des revenus de 2014 :
1979 (BOFiP-IR-BASE-20-30-20-50-§ 1979-12/02/2015)
1980 (BOFiP-IR-BASE-20-30-20-50-§ 1980-12/02/2015)
1981 (BOFiP-IR-BASE-20-30-20-50-§ 1981-12/02/2015)
1982 (BOFiP-IR-BASE-20-30-20-50-§ 1982-12/02/2015)
1983 (BOFiP-IR-BASE-20-30-20-50-§ 1983-12/02/2015)
1984 (BOFiP-IR-BASE-20-30-20-50-§ 1984-12/02/2015)
1985 (BOFiP-IR-BASE-20-30-20-50-§ 1985-12/02/2015)
1986 (BOFiP-IR-BASE-20-30-20-50-§ 1986-12/02/2015)
1987 (BOFiP-IR-BASE-20-30-20-50-§ 1987-12/02/2015)
1988 (BOFiP-IR-BASE-20-30-20-50-§ 1988-12/02/2015)
1989 (BOFiP-IR-BASE-20-30-20-50-§ 1989-12/02/2015)
1990 (BOFiP-IR-BASE-20-30-20-50-§ 1990-12/02/2015)
1991 (BOFiP-IR-BASE-20-30-20-50-§ 1991-12/02/2015)
1992 (BOFiP-IR-BASE-20-30-20-50-§ 1992-12/02/2015)
1993 (BOFiP-IR-BASE-20-30-20-50-§ 1993-12/02/2015)
1994 (BOFiP-IR-BASE-20-30-20-50-§ 1994-12/02/2015)
1995 (BOFiP-IR-BASE-20-30-20-50-§ 1995-12/02/2015)
1996 (BOFiP-IR-BASE-20-30-20-50-§ 1996-12/02/2015)
1997 (BOFiP-IR-BASE-20-30-20-50-§ 1997-12/02/2015)
1998 (BOFiP-IR-BASE-20-30-20-50-§ 1998-12/02/2015)
1999 (BOFiP-IR-BASE-20-30-20-50-§ 1999-12/02/2015)
2000 (BOFiP-IR-BASE-20-30-20-50-§ 2000-12/02/2015)
2001 (BOFiP-IR-BASE-20-30-20-50-§ 2001-12/02/2015)
2002 (BOFiP-IR-BASE-20-30-20-50-§ 2002-12/02/2015)
2003 (BOFiP-IR-BASE-20-30-20-50-§ 2003-12/02/2015)
2004 (BOFiP-IR-BASE-20-30-20-50-§ 2004-12/02/2015)
2005 (BOFiP-IR-BASE-20-30-20-50-§ 2005-12/02/2015)
2006 (BOFiP-IR-BASE-20-30-20-50-§ 2006-12/02/2015)
2007 (BOFiP-IR-BASE-20-30-20-50-§ 2007-12/02/2015)
2008 (BOFiP-IR-BASE-20-30-20-50-§ 2008-12/02/2015)
2009 (BOFiP-IR-BASE-20-30-20-50-§ 2009-12/02/2015)
2010 (BOFiP-IR-BASE-20-30-20-50-§ 2010-12/02/2015)
2011 (BOFiP-IR-BASE-20-30-20-50-§ 2011-12/02/2015)
2012 (BOFiP-IR-BASE-20-30-20-50-§ 2012-12/02/2015)
2013 (BOFiP-IR-BASE-20-30-20-50-§ 2013-12/02/2015)
2014 (BOFiP-IR-BASE-20-30-20-50-§ 2014-12/02/2015)
90 (BOFiP-IR-BASE-20-30-20-50-§ 90-12/02/2015)
100 (BOFiP-IR-BASE-20-30-20-50-§ 100-12/02/2015)
110 (BOFiP-IR-BASE-20-30-20-50-§ 110-12/02/2015)
120 (BOFiP-IR-BASE-20-30-20-50-§ 120-12/02/2015)