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Revoir... Loi de finances 2022 : retenues à la source
La loi de finances pour 2022 aménage certaines retenues à la source. Ainsi, pour les non-domiciliés, la retenue à la source sur les revenus non salariaux est mise en conformité avec le droit européen. Par ailleurs, un nouveau mécanisme de restitution des retenues à la source sur certains revenus est mis en place. M. Daniel Gutmann revient en détail sur ces aménagements.