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Decree Of 31 December 2003 Fixing The Limits Of The Rate Of The Withholding Tax Applicable To Salaries, Wages, Pensions And Annuities Paid In 2004 To Persons Domiciled Outside France

Original Language Title: Arrêté du 31 décembre 2003 fixant les limites du tarif de la retenue à la source applicable aux traitements, salaires, pensions et rentes viagères versés en 2004 à des personnes domiciliées hors de France

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JORF No. 1 of January 1, 2004 Page 84
Text No. 53


ARRETE
Order of 31 December 2003 laying down the limits of the rate of withholding tax applicable to salaries, wages, pensions and lifetime annuities paid in 2004 to persons domiciled outside of France

NOR: BUDF0300038A ELI: http://www.legifrance.gouv.fr/eli/arrete/2003/12/31/BUDF0300038A/jo/texte


The Minister Delegate to the Budget and Budget Reform,
In view of the General Tax Code, and in particular Article 182 A, 1 of I of Article 197, Articles 91 A and 91 B of Schedule II and section 18 of Schedule IV to this code,
Stop:

Item 1 More about this Item ...


Section 18 of Schedule IV to the General Tax Code is amended as follows:
For the year 2004, the limits of each portion of the deduction room rate applicable to salaries, wages, pensions and Lifetime retirement pensions for persons who are not tax-domiciled in France are fixed as follows:


You can consult the table in OJ
No 1 of 01/01/2004 page 84 to 85

Item 2 More about this Item ...


The Director General of Taxation shall be responsible for the execution of this Order, which shall be published in the Official Journal of the French Republic.


Done at Paris, 31 December 2003.


Alain Lambert

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