{ "article": { "LEGIARTI000046188335": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046188335", "URL": "article/LEGI/ARTI/00/00/46/18/83/LEGIARTI000046188335.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046195916", "@num": "81 quater", "#text": "Code général des impôts, CGI. - art. 81 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046188320", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2022-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046188327", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2022-08-18" } ] }, "@cid": "JORFTEXT000046186661", "@nor": "ECOX2218099L", "@num": "2022-1157", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2022-1157 du 16 août 2022 de finances rectificative pour 2022 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046186661", "@c_titre_court": "LOI n°2022-1157 du 16 août 2022" }, { "@fin": "2999-01-01", "#text": "LOI n° 2022-1157 du 16 août 2022 de finances rectificative pour 2022 (1)", "@debut": "2022-08-18", "@id_txt": "LEGITEXT000046188319", "@c_titre_court": "LOI n°2022-1157 du 16 août 2022" } ], "@date_publi": "2022-08-17", "@date_signature": "2022-08-16", "@num_parution_jo": "0189" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046188335", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046186675", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\nI.-A modifié les dispositions suivantes :

- Code général des impôts, CGI.\n
\n Art. 81 quater\n
\n

II.-Le I s'applique aux rémunérations versées à raison des heures supplémentaires et complémentaires réalisées à compter du 1er janvier 2022.

" } }, "LEGIARTI000046195916": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81 quater", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046195916", "URL": "article/LEGI/ARTI/00/00/46/19/59/LEGIARTI000046195916.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l’article 4 de la loi n° 2022-1157 du 16 août 2022, ces dispositions s'appliquent aux rémunérations versées à raison des heures supplémentaires et complémentaires réalisées à compter du 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020722162", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020102639", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102647", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000038086800", "@num": "1", "#text": "Décret n°2007-1430 du 4 octobre 2007 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000613510", "@nortexte": "BCFF0767166D", "@numtexte": "2007-1430", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-04" }, { "@id": "LEGITEXT000018042075", "#text": "Décret n°2008-76 du 24 janvier 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017985795", "@nortexte": "MTST0767186D", "@numtexte": "2008-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-24" }, { "@id": "LEGIARTI000030610700", "@num": "1", "#text": "Décret n°2008-76 du 24 janvier 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017985795", "@nortexte": "MTST0767186D", "@numtexte": "2008-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-24" }, { "@id": "LEGIARTI000018042089", "@num": "2", "#text": "Décret n°2008-76 du 24 janvier 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017985795", "@nortexte": "MTST0767186D", "@numtexte": "2008-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-24" }, { "@id": "LEGIARTI000018042091", "@num": "3", "#text": "Décret n°2008-76 du 24 janvier 2008 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017985795", "@nortexte": "MTST0767186D", "@numtexte": "2008-76", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-24" }, { "@id": "LEGITEXT000018159983", "#text": "Décret n°2008-172\n du 22 février 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018158823", "@nortexte": "ECEI0773814D", "@numtexte": "2008-172", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-02-22" }, { "@id": "LEGIARTI000020754998", "@num": "7", "#text": "Décret n°2008-172\n du 22 février 2008 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018158823", "@nortexte": "ECEI0773814D", "@numtexte": "2008-172", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-02-22" }, { "@id": "LEGIARTI000021393509", "@num": "3", "#text": "Décret n°2009-1496 du 4 décembre 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021385018", "@nortexte": "BCFF0929349D", "@numtexte": "2009-1496", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-04" }, { "@id": "LEGIARTI000021429964", "@num": "3", "#text": "Décret n°2009-1522\n du 9 décembre 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021429350", "@nortexte": "BCFF0929784D", "@numtexte": "2009-1522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-09" }, { "@id": "LEGIARTI000023388503", "@num": "1", "#text": "Décret n°2010-1779 du 31 décembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023336753", "@nortexte": "ETSS1033310D", "@numtexte": "2010-1779", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-31" }, { "@id": "LEGIARTI000048524162", "@num": "1", "#text": "Décret n°2019-133 du 25 février 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038168767", "@nortexte": "CPAF1902106D", "@numtexte": "2019-133", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-02-25" }, { "@id": "LEGIARTI000041405061", "@num": "3", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000046188335", "@num": "4", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000051200447", "@num": "5", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000047912859", "@num": "2", "#text": "Décret n°2023-702 du 31 juillet 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047911785", "@nortexte": "TFPF2320883D", "@numtexte": "2023-702", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-31" }, { "@id": "LEGITEXT000047999857", "#text": "Décret n°2023-823 du 25 août 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047998563", "@nortexte": "TFPF2322140D", "@numtexte": "2023-823", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-25" }, { "@id": "LEGIARTI000048300715", "@num": "3", "#text": "Décret n°2023-1006 du 31 octobre 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048297021", "@nortexte": "IOMB2322186D", "@numtexte": "2023-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-31" }, { "@id": "LEGITEXT000048521997", "#text": "Décret n°2023-1147 du 6 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048519771", "@nortexte": "TFPF2332669D", "@numtexte": "2023-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000020038512", "@num": "170", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 170 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632267", "@num": "R351-5", "#text": "Code de la construction et de l'habitation. - art. R351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045920163", "@num": "R822-4", "#text": "Code de la construction et de l'habitation. - art. R822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023414701", "@num": "D241-13", "#text": "Code de la sécurité sociale. - art. D241-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025103779", "@num": "D241-7", "#text": "Code de la sécurité sociale. - art. D241-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025013987", "@num": "L241-17", "#text": "Code de la sécurité sociale. - art. L241-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986739", "@num": "R831-6", "#text": "Code de la sécurité sociale. - art. R831-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038994951", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026294319", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179745", "@num": "38 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025258190", "@num": "39", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197199", "@fin": "2999-01-01", "#text": "1 : Définition des revenus imposables", "@debut": "1978-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191575", "@fin": "2999-01-01", "#text": "V : Traitements, salaires, pensions et rentes viagères", "@debut": "1978-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302566", "@fin": "2008-05-01", "@num": "81 quater", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620211", "@fin": "2008-08-22", "@num": "81 quater", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019353956", "@fin": "2012-08-18", "@num": "81 quater", "@etat": "ABROGE", "@debut": "2008-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037995061", "@fin": "2020-04-26", "@num": "81 quater", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041822851", "@fin": "2022-08-18", "@num": "81 quater", "@etat": "MODIFIE", "@debut": "2020-04-26", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046195916", "@fin": "2999-01-01", "@num": "81 quater", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.- Sont exonérés de l'impôt sur le revenu les rémunérations, les majorations et les éléments de rémunérations mentionnés aux I et III de l'article L. 241-17 du code de la sécurité sociale, dans les conditions et limites fixées au même article L. 241-17 et dans une limite annuelle égale à 7 500 €.

II.-(Abrogé).
\n
\nIII.- Le bénéfice de l'exonération prévue au présent article est subordonné au respect de la condition prévue au V de l'article L. 241-17 du code de la sécurité sociale.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000046195916", "cible": true, "cidtexte": "JORFTEXT000046186661", "id": "LEGIARTI000046188335", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000046188335", "liens_entrants": true }

Article 4 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 18/08/2022 (LOI n° 2022-1157 du 16 août 2022 de finances rectificative pour 2022 (1))