diff --git a/.github/workflows/workflow.yml b/.github/workflows/workflow.yml index 43606706..bc125862 100644 --- a/.github/workflows/workflow.yml +++ b/.github/workflows/workflow.yml @@ -62,7 +62,7 @@ jobs: - name: check-style run: make check-style - test: + tests: runs-on: ubuntu-20.04 needs: [ build ] steps: @@ -81,3 +81,5 @@ jobs: key: build-${{ env.pythonLocation }}-${{ hashFiles('setup.py') }}-${{ github.sha }}-ubuntu-20.04 - name: Test carburants run: openfisca test --country-package openfisca_france_indirect_taxation openfisca_france_indirect_taxation/tests/formulas/*carbu* + - name: Test TVA + run: openfisca test --country-package openfisca_france_indirect_taxation openfisca_france_indirect_taxation/tests/formulas/*carbu* diff --git a/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva.yaml b/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/index.yaml similarity index 59% rename from openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva.yaml rename to openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/index.yaml index bb3d727a..75be8248 100644 --- a/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva.yaml +++ b/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/index.yaml @@ -1,130 +1,4 @@ -description: Taux de TVA (1968-2016) -taux_reduit: - description: Taux réduit - values: - 1982-07-01: - value: 0.055 - 1972-01-01: - value: 0.07 - 1970-01-01: - value: 0.075 - 1968-12-01: - value: 0.07 - 1955-07-01: - value: 0.1 - 1954-07-01: - value: 0.075 - metadata: - ipp_csv_id: tx_reduit - unit: /1 -taux_intermediaire: - description: Taux intermédiaire - values: - 2014-01-01: - value: 0.1 - 2012-01-01: - value: 0.07 - 1991-07-29: - value: null - 1986-07-01: - value: 0.13 - 1977-01-01: - value: null - 1970-01-01: - value: 0.176 - 1968-12-01: - value: 0.15 - 1955-07-01: - value: 0.12 - 1954-07-01: - value: null - metadata: - ipp_csv_id: tx_inter - unit: /1 -taux_normal: - 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 -taux_majore: - description: Taux majoré - values: - 1993-01-01: - value: null - 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: null - metadata: - ipp_csv_id: tx_maj - unit: /1 -taux_particulier_super_reduit: - description: Taux particulier ("super réduit") - values: - 1986-07-01: - value: 0.021 - 1954-07-01: - value: null - metadata: - ipp_csv_id: tx_superreduit - unit: /1 -taux_reduit_2: - description: Taux réduit 2 - values: - 1989-01-01: - value: null - 1982-07-01: - value: 0.07 - 1954-07-01: - value: null - metadata: - ipp_csv_id: tx_reduit2 - unit: /1 -taux_normal_majore_temporaire: - description: Taux normal ou majoré temporaire - values: - 1990-01-01: - value: null - 1989-09-08: - value: 0.28 - 1989-01-01: - value: null - 1987-09-17: - value: 0.28 - 1954-07-01: - value: null - metadata: - ipp_csv_id: tx_majtempo - unit: /1 +description: TVA metadata: order: - taux_reduit @@ -134,6 +8,7 @@ metadata: - 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 @@ -196,7 +71,6 @@ metadata: 1968-12-01: 1968-11-30 1955-07-01: 1955-05-03 1954-07-01: 1954-04-11 - label_en: TVA rates (1968-2016) documentation: | Notes : "Le montant de TVA est appliqué au prix TTC jusqu'au 1er janvier 1970, puis au prix hors taxe depuis." diff --git a/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_intermediaire.yaml b/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_intermediaire.yaml new file mode 100644 index 00000000..a9004e5a --- /dev/null +++ b/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_intermediaire.yaml @@ -0,0 +1,29 @@ +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: + last_value_still_valid_on: "2024-07-08" + 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 + diff --git a/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_majore.yaml b/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_majore.yaml new file mode 100644 index 00000000..3ce9467d --- /dev/null +++ b/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_majore.yaml @@ -0,0 +1,20 @@ +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: + last_value_still_valid_on: "2024-07-08" + ipp_csv_id: tx_maj + unit: /1 diff --git a/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_normal.yaml b/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_normal.yaml new file mode 100644 index 00000000..366da163 --- /dev/null +++ b/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_normal.yaml @@ -0,0 +1,30 @@ +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: + last_value_still_valid_on: "2024-07-08" + 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/ diff --git a/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_normal_majore_temporaire.yaml b/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_normal_majore_temporaire.yaml new file mode 100644 index 00000000..6c7fec81 --- /dev/null +++ b/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_normal_majore_temporaire.yaml @@ -0,0 +1,15 @@ +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 diff --git a/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_particulier_super_reduit.yaml b/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_particulier_super_reduit.yaml new file mode 100644 index 00000000..31f6a678 --- /dev/null +++ b/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_particulier_super_reduit.yaml @@ -0,0 +1,14 @@ +description: Taux particulier ("super réduit") +values: + 1986-07-01: + value: 0.021 + 1954-07-01: + value: +metadata: + last_value_still_valid_on: "2024-07-08" + 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/ diff --git a/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_reduit.yaml b/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_reduit.yaml new file mode 100644 index 00000000..d4c158f9 --- /dev/null +++ b/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_reduit.yaml @@ -0,0 +1,22 @@ +description: Taux réduit +values: + 1982-07-01: + value: 0.055 + 1972-01-01: + value: 0.07 + 1970-01-01: + value: 0.075 + 1968-12-01: + value: 0.07 + 1955-07-01: + value: 0.1 + 1954-07-01: + value: 0.075 +metadata: + last_value_still_valid_on: "2024-07-08" + ipp_csv_id: tx_reduit + unit: /1 + reference: + 1982-07-01: + title: Article 278-0 bis du Code général des impôts + href: https://www.legifrance.gouv.fr/codes/id/LEGIARTI000048852420/2025-01-01/ diff --git a/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_reduit_2.yaml b/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_reduit_2.yaml new file mode 100644 index 00000000..e2f9fdd9 --- /dev/null +++ b/openfisca_france_indirect_taxation/parameters/imposition_indirecte/tva/taux_de_tva/taux_reduit_2.yaml @@ -0,0 +1,11 @@ +description: Taux réduit 2 +values: + 1989-01-01: + value: + 1982-07-01: + value: 0.07 + 1954-07-01: + value: +metadata: + ipp_csv_id: tx_reduit2 + unit: /1