impôt sur le revenu – Individualisation du taux de prélèvement à la source

This written question concerns the individualisation of the withholding tax rate for income tax in France. It seeks clarification on the application and implications of this tax mechanism for individuals. The question is posed to the government, likely affecting taxpayers and tax administration. It aims to understand how the individualisation of the withholding tax rate impacts personal income tax collection and individual financial situations.