@openfisca/france-json

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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": 14 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 125, "end_lineno": 15, "lineno": 15, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 51, "end_lineno": 15, "id": "assurance_vie_pl_non_anonyme_plus6ans_avant1990", "lineno": 15 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 67, "end_col_offset": 116, "end_lineno": 15, "lineno": 15, "value": "assurance_vie_pl_non_anonyme_plus6ans_avant1990" }, { "ast_class": "Name", "col_offset": 118, "ctx": { "ast_class": "Load" }, "end_col_offset": 124, "end_lineno": 15, "id": "period", "lineno": 15 } ], "ast_class": "Call", "col_offset": 54, "end_col_offset": 125, "end_lineno": 15, "func": { "ast_class": "Name", "col_offset": 54, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 15, "id": "foyer_fiscal", "lineno": 15 }, "keywords": [], "lineno": 15 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 129, "end_lineno": 16, "lineno": 16, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 53, "end_lineno": 16, "id": "assurance_vie_pl_non_anonyme_moins4ans_depuis1990", "lineno": 16 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 69, "end_col_offset": 120, "end_lineno": 16, "lineno": 16, "value": "assurance_vie_pl_non_anonyme_moins4ans_depuis1990" }, { "ast_class": "Name", "col_offset": 122, "ctx": { "ast_class": "Load" }, "end_col_offset": 128, "end_lineno": 16, "id": "period", "lineno": 16 } ], "ast_class": "Call", "col_offset": 56, "end_col_offset": 129, "end_lineno": 16, "func": { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 68, "end_lineno": 16, "id": "foyer_fiscal", "lineno": 16 }, "keywords": [], "lineno": 16 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 125, "end_lineno": 17, "lineno": 17, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 51, "end_lineno": 17, "id": "assurance_vie_pl_non_anonyme_4_8_ans_depuis1990", "lineno": 17 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 67, "end_col_offset": 116, "end_lineno": 17, "lineno": 17, "value": "assurance_vie_pl_non_anonyme_4_8_ans_depuis1990" }, { "ast_class": "Name", "col_offset": 118, "ctx": { "ast_class": "Load" }, "end_col_offset": 124, "end_lineno": 17, "id": "period", "lineno": 17 } ], "ast_class": "Call", "col_offset": 54, "end_col_offset": 125, "end_lineno": 17, "func": { "ast_class": "Name", "col_offset": 54, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 17, "id": "foyer_fiscal", "lineno": 17 }, "keywords": [], "lineno": 17 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 79, "end_lineno": 18, "lineno": 18, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 28, "end_lineno": 18, "id": "assurance_vie_pl_anonyme", "lineno": 18 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 44, "end_col_offset": 70, "end_lineno": 18, "lineno": 18, "value": "assurance_vie_pl_anonyme" }, { "ast_class": "Name", "col_offset": 72, "ctx": { "ast_class": "Load" }, "end_col_offset": 78, "end_lineno": 18, "id": "period", "lineno": 18 } ], "ast_class": "Call", "col_offset": 31, "end_col_offset": 79, "end_lineno": 18, "func": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 18, "id": "foyer_fiscal", "lineno": 18 }, "keywords": [], "lineno": 18 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 81, "end_lineno": 19, "lineno": 19, "targets": [ {