@socialgouv/fiches-vdd 2.1154.0 → 2.1156.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +14 -0
- package/data/associations/F2722.json +1 -1
- package/data/associations/F31023.json +1 -1
- package/data/associations/F34101.json +1 -1
- package/data/associations/index.json +201 -201
- package/data/index.json +77045 -76935
- package/data/particuliers/F10409.json +1 -1
- package/data/particuliers/F11182.json +340 -394
- package/data/particuliers/F12394.json +14 -78
- package/data/particuliers/F1265.json +1 -1
- package/data/particuliers/F1266.json +1 -1
- package/data/particuliers/F12697.json +1 -1
- package/data/particuliers/F1295.json +1 -1
- package/data/particuliers/F13104.json +11 -85
- package/data/particuliers/F1328.json +13 -0
- package/data/particuliers/F13723.json +617 -281
- package/data/particuliers/F1384.json +1 -1
- package/data/particuliers/F1404.json +1 -1
- package/data/particuliers/F1454.json +1 -1
- package/data/particuliers/F1485.json +1 -1
- package/data/particuliers/F1487.json +1 -1
- package/data/particuliers/F1535.json +1 -1
- package/data/particuliers/F1544.json +4612 -749
- package/data/particuliers/F15784.json +64 -128
- package/data/particuliers/F1613.json +13 -0
- package/data/particuliers/F1616.json +13 -0
- package/data/particuliers/F1649.json +1 -1
- package/data/particuliers/F1656.json +6 -6
- package/data/particuliers/F1702.json +13 -0
- package/data/particuliers/F1707.json +492 -266
- package/data/particuliers/F17336.json +1349 -608
- package/data/particuliers/F17701.json +96 -9
- package/data/particuliers/F17759.json +1 -1
- package/data/particuliers/F17783.json +6 -18
- package/data/particuliers/F18005.json +995 -338
- package/data/particuliers/F1824.json +1 -1
- package/data/particuliers/F19066.json +48 -386
- package/data/particuliers/F1946.json +160 -30
- package/data/particuliers/F19905.json +13 -0
- package/data/particuliers/F20554.json +13 -0
- package/data/particuliers/F20688.json +160 -30
- package/data/particuliers/F20851.json +1 -1
- package/data/particuliers/F21258.json +32 -4
- package/data/particuliers/F21819.json +72 -91
- package/data/particuliers/F21820.json +16 -90
- package/data/particuliers/F219.json +1 -1
- package/data/particuliers/F2208.json +80 -220
- package/data/particuliers/F2233.json +157 -34
- package/data/particuliers/F2404.json +452 -432
- package/data/particuliers/F2543.json +4 -18
- package/data/particuliers/F2722.json +1 -1
- package/data/particuliers/F2808.json +1 -1
- package/data/particuliers/F2918.json +2 -2
- package/data/particuliers/F2951.json +5 -14
- package/data/particuliers/F2981.json +10 -84
- package/data/particuliers/F3005.json +1 -1
- package/data/particuliers/F31023.json +1 -1
- package/data/particuliers/F31704.json +1 -1
- package/data/particuliers/F31911.json +13 -0
- package/data/particuliers/F32129.json +1 -1
- package/data/particuliers/F32952.json +64 -8
- package/data/particuliers/F33999.json +16 -32
- package/data/particuliers/F34101.json +1 -1
- package/data/particuliers/F34421.json +13 -0
- package/data/particuliers/F34696.json +1 -1
- package/data/particuliers/F35083.json +23 -50
- package/data/particuliers/F35338.json +13 -0
- package/data/particuliers/F35584.json +13 -0
- package/data/particuliers/F35755.json +13 -0
- package/data/particuliers/F35779.json +13 -0
- package/data/particuliers/F36027.json +1 -1
- package/data/particuliers/F36141.json +3 -3
- package/data/particuliers/F36328.json +1 -1
- package/data/particuliers/F36379.json +7 -7
- package/data/particuliers/F36448.json +13 -0
- package/data/particuliers/F37501.json +13 -0
- package/data/particuliers/F37655.json +13 -0
- package/data/particuliers/F37827.json +13 -0
- package/data/particuliers/F38064.json +13 -0
- package/data/particuliers/F38303.json +1 -1
- package/data/particuliers/F38308.json +1 -1
- package/data/particuliers/F38425.json +12620 -0
- package/data/particuliers/F576.json +1 -1
- package/data/particuliers/F59.json +1 -1
- package/data/particuliers/F672.json +46 -8
- package/data/particuliers/F783.json +320 -60
- package/data/particuliers/F789.json +1 -1
- package/data/particuliers/F790.json +1 -1
- package/data/particuliers/F835.json +1 -1
- package/data/particuliers/F885.json +42 -2
- package/data/particuliers/F934.json +1 -1
- package/data/particuliers/F948.json +1 -1
- package/data/particuliers/F980.json +1 -1
- package/data/particuliers/N19805.json +14 -1
- package/data/particuliers/N321.json +21 -8
- package/data/particuliers/N32575.json +355 -0
- package/data/particuliers/N378.json +11 -338
- package/data/particuliers/R10692.json +6 -35
- package/data/particuliers/R1319.json +2 -2
- package/data/particuliers/R1348.json +2 -2
- package/data/particuliers/R1392.json +2 -2
- package/data/particuliers/R1393.json +5 -44
- package/data/particuliers/R1436.json +1 -1
- package/data/particuliers/R15957.json +1 -1
- package/data/particuliers/R17030.json +3 -19
- package/data/particuliers/{R62127.json → R19409.json} +49 -11
- package/data/particuliers/R1990.json +34 -29
- package/data/particuliers/R24548.json +3 -3
- package/data/particuliers/R32306.json +4 -4
- package/data/particuliers/R56941.json +2 -2
- package/data/particuliers/R58202.json +4 -4
- package/data/particuliers/R58912.json +64 -1
- package/data/particuliers/R59633.json +1 -1
- package/data/particuliers/R62576.json +4 -4
- package/data/particuliers/R62614.json +34 -0
- package/data/particuliers/R63177.json +3 -3
- package/data/particuliers/R63178.json +3 -3
- package/data/particuliers/R63304.json +0 -34
- package/data/particuliers/R63305.json +0 -34
- package/data/particuliers/R64787.json +3 -3
- package/data/particuliers/R69735.json +338 -0
- package/data/particuliers/{R13633.json → R69736.json} +67 -107
- package/data/{professionnels/R13633.json → particuliers/R69825.json} +55 -109
- package/data/particuliers/R69861.json +324 -0
- package/data/particuliers/R69932.json +324 -0
- package/data/particuliers/index.json +5260 -5255
- package/data/professionnels/F23744.json +1 -1
- package/data/professionnels/F2918.json +2 -2
- package/data/professionnels/F31498.json +128 -1820
- package/data/professionnels/F31704.json +1 -1
- package/data/professionnels/F33822.json +3 -3
- package/data/professionnels/F35999.json +1 -1
- package/data/professionnels/F36015.json +1 -1
- package/data/professionnels/F36016.json +1 -1
- package/data/professionnels/F36021.json +1 -1
- package/data/professionnels/F36022.json +1 -1
- package/data/professionnels/F36023.json +1 -1
- package/data/professionnels/F36049.json +1 -1
- package/data/professionnels/F36070.json +1 -1
- package/data/professionnels/F36101.json +1 -1
- package/data/professionnels/F36354.json +1 -1
- package/data/professionnels/F37366.json +327 -2
- package/data/professionnels/F37386.json +1 -1
- package/data/professionnels/F37390.json +1 -1
- package/data/professionnels/F38427.json +1655 -3
- package/data/professionnels/R1319.json +2 -2
- package/data/professionnels/R1392.json +2 -2
- package/data/professionnels/R19409.json +83 -0
- package/data/professionnels/R24548.json +3 -3
- package/data/professionnels/R264.json +64 -1
- package/data/professionnels/R33052.json +2 -2
- package/data/professionnels/R56941.json +2 -2
- package/data/professionnels/R58912.json +64 -1
- package/data/professionnels/{R48617.json → R69926.json} +15 -48
- package/data/professionnels/R69927.json +273 -0
- package/data/professionnels/index.json +2348 -2348
- package/package.json +1 -1
- package/data/particuliers/F35774.json +0 -611
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"text": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000005634379/LEGISCTA000022356568, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000005634379/LEGISCTA000023362269/2023-01-01/#LEGISCTA000023362269, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000005634379/LEGISCTA000023364685,
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"text": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000005634379/LEGISCTA000022356568, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000005634379/LEGISCTA000023362269/2023-01-01/#LEGISCTA000023362269, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000005634379/LEGISCTA000023364685, http://bofip.impots.gouv.fr/bofip/7008-PGP.html"
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"text": "Il n'est plus possible de créer une EIRL depuis la loi du 14 février 2022 en faveur de l'activité professionnelle indépendante. Cependant, les EIRL créées avant cette loi continuent d'exercer leur activité sous le régime de l'EIRL."
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"text": "Cette forme juridique a été supprimée par la loi du 14 février 2022 en faveur de l'activité professionnelle indépendante. En effet, cette loi a créé un nouveau statut unique de l'entrepreneur individuel : celui-ci bénéficie désormais automatiquement d'une "
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"LienPublication": "F36354",
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|
|
985
|
-
]
|
|
986
|
-
},
|
|
987
|
-
{
|
|
988
|
-
"type": "text",
|
|
989
|
-
"text": " les règles qui concernent les entreprises en difficulté ("
|
|
990
|
-
},
|
|
991
|
-
{
|
|
992
|
-
"type": "element",
|
|
993
|
-
"name": "LienInterne",
|
|
994
|
-
"attributes": {
|
|
995
|
-
"LienPublication": "F22290",
|
|
996
|
-
"type": "Fiche d'information conditionnée",
|
|
997
|
-
"audience": "Professionnels"
|
|
998
|
-
},
|
|
999
|
-
"children": [
|
|
1000
|
-
{
|
|
1001
|
-
"type": "text",
|
|
1002
|
-
"text": "mandat ad hoc"
|
|
1003
|
-
}
|
|
1004
|
-
]
|
|
1005
|
-
},
|
|
1006
|
-
{
|
|
1007
|
-
"type": "text",
|
|
1008
|
-
"text": ", "
|
|
1009
|
-
},
|
|
1010
|
-
{
|
|
1011
|
-
"type": "element",
|
|
1012
|
-
"name": "LienInterne",
|
|
1013
|
-
"attributes": {
|
|
1014
|
-
"LienPublication": "F22295",
|
|
1015
|
-
"type": "Fiche d'information conditionnée",
|
|
1016
|
-
"audience": "Professionnels"
|
|
1017
|
-
},
|
|
1018
|
-
"children": [
|
|
1019
|
-
{
|
|
1020
|
-
"type": "text",
|
|
1021
|
-
"text": "conciliation"
|
|
1022
|
-
}
|
|
1023
|
-
]
|
|
1024
|
-
},
|
|
1025
|
-
{
|
|
1026
|
-
"type": "text",
|
|
1027
|
-
"text": ", "
|
|
1028
|
-
},
|
|
1029
|
-
{
|
|
1030
|
-
"type": "element",
|
|
1031
|
-
"name": "LienInterne",
|
|
1032
|
-
"attributes": {
|
|
1033
|
-
"LienPublication": "F37849",
|
|
1034
|
-
"type": "Fiche d'information conditionnée",
|
|
1035
|
-
"audience": "Professionnels"
|
|
1036
|
-
},
|
|
1037
|
-
"children": [
|
|
1038
|
-
{
|
|
1039
|
-
"type": "text",
|
|
1040
|
-
"text": "sauvegarde"
|
|
1041
|
-
}
|
|
1042
|
-
]
|
|
1043
|
-
},
|
|
1044
|
-
{
|
|
1045
|
-
"type": "text",
|
|
1046
|
-
"text": ", "
|
|
1047
|
-
},
|
|
1048
|
-
{
|
|
1049
|
-
"type": "element",
|
|
1050
|
-
"name": "LienInterne",
|
|
1051
|
-
"attributes": {
|
|
1052
|
-
"LienPublication": "F22314",
|
|
1053
|
-
"type": "Fiche d'information conditionnée",
|
|
1054
|
-
"audience": "Professionnels"
|
|
1055
|
-
},
|
|
1056
|
-
"children": [
|
|
1057
|
-
{
|
|
1058
|
-
"type": "text",
|
|
1059
|
-
"text": "redressement judiciaire"
|
|
1060
|
-
}
|
|
1061
|
-
]
|
|
1062
|
-
},
|
|
1063
|
-
{
|
|
1064
|
-
"type": "text",
|
|
1065
|
-
"text": " et "
|
|
1066
|
-
},
|
|
1067
|
-
{
|
|
1068
|
-
"type": "element",
|
|
1069
|
-
"name": "LienInterne",
|
|
1070
|
-
"attributes": {
|
|
1071
|
-
"LienPublication": "F22330",
|
|
1072
|
-
"type": "Fiche d'information conditionnée",
|
|
1073
|
-
"audience": "Professionnels"
|
|
1074
|
-
},
|
|
1075
|
-
"children": [
|
|
1076
|
-
{
|
|
1077
|
-
"type": "text",
|
|
1078
|
-
"text": "liquidation judiciaire"
|
|
1079
|
-
}
|
|
1080
|
-
]
|
|
1081
|
-
},
|
|
1082
|
-
{
|
|
1083
|
-
"type": "text",
|
|
1084
|
-
"text": ") s'appliquent."
|
|
1085
|
-
}
|
|
1086
|
-
]
|
|
810
|
+
"type": "text",
|
|
811
|
+
"text": "Guichet des formalités des entreprises"
|
|
1087
812
|
}
|
|
1088
813
|
]
|
|
1089
814
|
},
|
|
1090
815
|
{
|
|
1091
816
|
"type": "element",
|
|
1092
|
-
"name": "
|
|
817
|
+
"name": "Source",
|
|
818
|
+
"attributes": {
|
|
819
|
+
"ID": "R30717"
|
|
820
|
+
},
|
|
1093
821
|
"children": [
|
|
1094
822
|
{
|
|
1095
|
-
"type": "
|
|
1096
|
-
"
|
|
1097
|
-
"children": [
|
|
1098
|
-
{
|
|
1099
|
-
"type": "text",
|
|
1100
|
-
"text": "Pour votre "
|
|
1101
|
-
},
|
|
1102
|
-
{
|
|
1103
|
-
"type": "element",
|
|
1104
|
-
"name": "MiseEnEvidence",
|
|
1105
|
-
"children": [
|
|
1106
|
-
{
|
|
1107
|
-
"type": "text",
|
|
1108
|
-
"text": "patrimoine personnel"
|
|
1109
|
-
}
|
|
1110
|
-
]
|
|
1111
|
-
},
|
|
1112
|
-
{
|
|
1113
|
-
"type": "text",
|
|
1114
|
-
"text": ", les règles sur le surendettement des particuliers s'appliquent."
|
|
1115
|
-
}
|
|
1116
|
-
]
|
|
823
|
+
"type": "text",
|
|
824
|
+
"text": "Institut national de la propriété industrielle (Inpi)"
|
|
1117
825
|
}
|
|
1118
826
|
]
|
|
1119
827
|
}
|
|
1120
828
|
]
|
|
1121
|
-
}
|
|
1122
|
-
|
|
1123
|
-
|
|
1124
|
-
|
|
1125
|
-
|
|
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|
-
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|
-
|
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1128
|
-
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|
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|
-
|
|
1130
|
-
|
|
1131
|
-
|
|
829
|
+
}
|
|
830
|
+
]
|
|
831
|
+
}
|
|
832
|
+
]
|
|
833
|
+
},
|
|
834
|
+
{
|
|
835
|
+
"type": "element",
|
|
836
|
+
"name": "VoirAussi",
|
|
837
|
+
"attributes": {
|
|
838
|
+
"important": "non"
|
|
839
|
+
},
|
|
840
|
+
"children": [
|
|
841
|
+
{
|
|
842
|
+
"type": "element",
|
|
843
|
+
"name": "Fiche",
|
|
844
|
+
"attributes": {
|
|
845
|
+
"ID": "F36354",
|
|
846
|
+
"audience": "Professionnels"
|
|
847
|
+
},
|
|
848
|
+
"children": [
|
|
1132
849
|
{
|
|
1133
850
|
"type": "element",
|
|
1134
|
-
"name": "
|
|
851
|
+
"name": "Titre",
|
|
1135
852
|
"children": [
|
|
1136
853
|
{
|
|
1137
854
|
"type": "text",
|
|
1138
|
-
"text": "
|
|
855
|
+
"text": "Séparation des patrimoines professionnel et personnel de l'entrepreneur individuel"
|
|
1139
856
|
}
|
|
1140
857
|
]
|
|
1141
858
|
},
|
|
1142
859
|
{
|
|
1143
860
|
"type": "element",
|
|
1144
|
-
"name": "
|
|
861
|
+
"name": "Theme",
|
|
862
|
+
"attributes": {
|
|
863
|
+
"ID": "N31928"
|
|
864
|
+
},
|
|
1145
865
|
"children": [
|
|
1146
866
|
{
|
|
1147
867
|
"type": "element",
|
|
@@ -1149,17 +869,7 @@
|
|
|
1149
869
|
"children": [
|
|
1150
870
|
{
|
|
1151
871
|
"type": "text",
|
|
1152
|
-
"text": "
|
|
1153
|
-
}
|
|
1154
|
-
]
|
|
1155
|
-
},
|
|
1156
|
-
{
|
|
1157
|
-
"type": "element",
|
|
1158
|
-
"name": "Paragraphe",
|
|
1159
|
-
"children": [
|
|
1160
|
-
{
|
|
1161
|
-
"type": "text",
|
|
1162
|
-
"text": "Depuis la loi du 14 février 2022 sur les indépendants, l'affectation d'un bien à un patrimoine affecté déjà constitué ou le retrait d'éléments du patrimoine affecté est encore possible."
|
|
872
|
+
"text": "Financement"
|
|
1163
873
|
}
|
|
1164
874
|
]
|
|
1165
875
|
}
|
|
@@ -1169,1177 +879,36 @@
|
|
|
1169
879
|
},
|
|
1170
880
|
{
|
|
1171
881
|
"type": "element",
|
|
1172
|
-
"name": "
|
|
882
|
+
"name": "Fiche",
|
|
883
|
+
"attributes": {
|
|
884
|
+
"ID": "F37363",
|
|
885
|
+
"audience": "Professionnels"
|
|
886
|
+
},
|
|
1173
887
|
"children": [
|
|
1174
888
|
{
|
|
1175
889
|
"type": "element",
|
|
1176
890
|
"name": "Titre",
|
|
1177
891
|
"children": [
|
|
1178
892
|
{
|
|
1179
|
-
"type": "
|
|
1180
|
-
"
|
|
1181
|
-
"children": [
|
|
1182
|
-
{
|
|
1183
|
-
"type": "text",
|
|
1184
|
-
"text": "Quel est le régime fiscal de l'EIRL?"
|
|
1185
|
-
}
|
|
1186
|
-
]
|
|
893
|
+
"type": "text",
|
|
894
|
+
"text": "Cessation d'activité de l'entrepreneur individuel (fermeture volontaire)"
|
|
1187
895
|
}
|
|
1188
896
|
]
|
|
1189
897
|
},
|
|
1190
898
|
{
|
|
1191
899
|
"type": "element",
|
|
1192
|
-
"name": "
|
|
900
|
+
"name": "Theme",
|
|
901
|
+
"attributes": {
|
|
902
|
+
"ID": "N31900"
|
|
903
|
+
},
|
|
1193
904
|
"children": [
|
|
1194
|
-
{
|
|
1195
|
-
"type": "text",
|
|
1196
|
-
"text": "Le régime de l'impôt sur le revenu, propre aux entrepreneurs individuels, s'applique par défaut. L'EIRL peut également opter pour le "
|
|
1197
|
-
},
|
|
1198
905
|
{
|
|
1199
906
|
"type": "element",
|
|
1200
|
-
"name": "
|
|
1201
|
-
"attributes": {
|
|
1202
|
-
"LienPublication": "F23575",
|
|
1203
|
-
"type": "Fiche d'information conditionnée",
|
|
1204
|
-
"audience": "Professionnels"
|
|
1205
|
-
},
|
|
907
|
+
"name": "Titre",
|
|
1206
908
|
"children": [
|
|
1207
909
|
{
|
|
1208
910
|
"type": "text",
|
|
1209
|
-
"text": "
|
|
1210
|
-
}
|
|
1211
|
-
]
|
|
1212
|
-
},
|
|
1213
|
-
{
|
|
1214
|
-
"type": "text",
|
|
1215
|
-
"text": "."
|
|
1216
|
-
}
|
|
1217
|
-
]
|
|
1218
|
-
},
|
|
1219
|
-
{
|
|
1220
|
-
"type": "element",
|
|
1221
|
-
"name": "BlocCas",
|
|
1222
|
-
"attributes": {
|
|
1223
|
-
"affichage": "onglet"
|
|
1224
|
-
},
|
|
1225
|
-
"children": [
|
|
1226
|
-
{
|
|
1227
|
-
"type": "element",
|
|
1228
|
-
"name": "Cas",
|
|
1229
|
-
"children": [
|
|
1230
|
-
{
|
|
1231
|
-
"type": "element",
|
|
1232
|
-
"name": "Titre",
|
|
1233
|
-
"children": [
|
|
1234
|
-
{
|
|
1235
|
-
"type": "text",
|
|
1236
|
-
"text": "Impôt sur le revenu"
|
|
1237
|
-
}
|
|
1238
|
-
]
|
|
1239
|
-
},
|
|
1240
|
-
{
|
|
1241
|
-
"type": "element",
|
|
1242
|
-
"name": "Introduction",
|
|
1243
|
-
"children": [
|
|
1244
|
-
{
|
|
1245
|
-
"type": "element",
|
|
1246
|
-
"name": "Paragraphe",
|
|
1247
|
-
"children": [
|
|
1248
|
-
{
|
|
1249
|
-
"type": "text",
|
|
1250
|
-
"text": "L'EIRL relève du "
|
|
1251
|
-
},
|
|
1252
|
-
{
|
|
1253
|
-
"type": "element",
|
|
1254
|
-
"name": "LienInterne",
|
|
1255
|
-
"attributes": {
|
|
1256
|
-
"LienPublication": "F23267",
|
|
1257
|
-
"type": "Fiche d'information conditionnée",
|
|
1258
|
-
"audience": "Professionnels"
|
|
1259
|
-
},
|
|
1260
|
-
"children": [
|
|
1261
|
-
{
|
|
1262
|
-
"type": "text",
|
|
1263
|
-
"text": "régime fiscal des micro-entreprises"
|
|
1264
|
-
}
|
|
1265
|
-
]
|
|
1266
|
-
},
|
|
1267
|
-
{
|
|
1268
|
-
"type": "text",
|
|
1269
|
-
"text": " si elle ne dépasse pas certains seuils de chiffre d'affaires ou de recettes."
|
|
1270
|
-
}
|
|
1271
|
-
]
|
|
1272
|
-
}
|
|
1273
|
-
]
|
|
1274
|
-
},
|
|
1275
|
-
{
|
|
1276
|
-
"type": "element",
|
|
1277
|
-
"name": "BlocCas",
|
|
1278
|
-
"attributes": {
|
|
1279
|
-
"affichage": "radio"
|
|
1280
|
-
},
|
|
1281
|
-
"children": [
|
|
1282
|
-
{
|
|
1283
|
-
"type": "element",
|
|
1284
|
-
"name": "Cas",
|
|
1285
|
-
"children": [
|
|
1286
|
-
{
|
|
1287
|
-
"type": "element",
|
|
1288
|
-
"name": "Titre",
|
|
1289
|
-
"children": [
|
|
1290
|
-
{
|
|
1291
|
-
"type": "text",
|
|
1292
|
-
"text": "Chiffre d'affaires 2022 (déclarés en 2023)"
|
|
1293
|
-
}
|
|
1294
|
-
]
|
|
1295
|
-
},
|
|
1296
|
-
{
|
|
1297
|
-
"type": "element",
|
|
1298
|
-
"name": "Paragraphe",
|
|
1299
|
-
"children": [
|
|
1300
|
-
{
|
|
1301
|
-
"type": "text",
|
|
1302
|
-
"text": "Vous relevez du "
|
|
1303
|
-
},
|
|
1304
|
-
{
|
|
1305
|
-
"type": "element",
|
|
1306
|
-
"name": "LienInterne",
|
|
1307
|
-
"attributes": {
|
|
1308
|
-
"LienPublication": "F23267",
|
|
1309
|
-
"type": "Fiche d'information conditionnée",
|
|
1310
|
-
"audience": "Professionnels"
|
|
1311
|
-
},
|
|
1312
|
-
"children": [
|
|
1313
|
-
{
|
|
1314
|
-
"type": "text",
|
|
1315
|
-
"text": "régime fiscal de la micro-entreprise"
|
|
1316
|
-
}
|
|
1317
|
-
]
|
|
1318
|
-
},
|
|
1319
|
-
{
|
|
1320
|
-
"type": "text",
|
|
1321
|
-
"text": " lorsque votre "
|
|
1322
|
-
},
|
|
1323
|
-
{
|
|
1324
|
-
"type": "element",
|
|
1325
|
-
"name": "MiseEnEvidence",
|
|
1326
|
-
"children": [
|
|
1327
|
-
{
|
|
1328
|
-
"type": "text",
|
|
1329
|
-
"text": "chiffre d'affaires annuel"
|
|
1330
|
-
},
|
|
1331
|
-
{
|
|
1332
|
-
"type": "element",
|
|
1333
|
-
"name": "MiseEnEvidence",
|
|
1334
|
-
"children": [
|
|
1335
|
-
{
|
|
1336
|
-
"type": "text",
|
|
1337
|
-
"text": " hors taxe"
|
|
1338
|
-
}
|
|
1339
|
-
]
|
|
1340
|
-
}
|
|
1341
|
-
]
|
|
1342
|
-
},
|
|
1343
|
-
{
|
|
1344
|
-
"type": "element",
|
|
1345
|
-
"name": "MiseEnEvidence",
|
|
1346
|
-
"children": [
|
|
1347
|
-
{
|
|
1348
|
-
"type": "text",
|
|
1349
|
-
"text": "s"
|
|
1350
|
-
}
|
|
1351
|
-
]
|
|
1352
|
-
},
|
|
1353
|
-
{
|
|
1354
|
-
"type": "text",
|
|
1355
|
-
"text": " de "
|
|
1356
|
-
},
|
|
1357
|
-
{
|
|
1358
|
-
"type": "element",
|
|
1359
|
-
"name": "MiseEnEvidence",
|
|
1360
|
-
"children": [
|
|
1361
|
-
{
|
|
1362
|
-
"type": "text",
|
|
1363
|
-
"text": "2022 "
|
|
1364
|
-
}
|
|
1365
|
-
]
|
|
1366
|
-
},
|
|
1367
|
-
{
|
|
1368
|
-
"type": "text",
|
|
1369
|
-
"text": "ne dépasse pas les seuils suivants :"
|
|
1370
|
-
}
|
|
1371
|
-
]
|
|
1372
|
-
},
|
|
1373
|
-
{
|
|
1374
|
-
"type": "element",
|
|
1375
|
-
"name": "Liste",
|
|
1376
|
-
"attributes": {
|
|
1377
|
-
"type": "puce"
|
|
1378
|
-
},
|
|
1379
|
-
"children": [
|
|
1380
|
-
{
|
|
1381
|
-
"type": "element",
|
|
1382
|
-
"name": "Item",
|
|
1383
|
-
"children": [
|
|
1384
|
-
{
|
|
1385
|
-
"type": "element",
|
|
1386
|
-
"name": "Paragraphe",
|
|
1387
|
-
"children": [
|
|
1388
|
-
{
|
|
1389
|
-
"type": "element",
|
|
1390
|
-
"name": "Valeur",
|
|
1391
|
-
"children": [
|
|
1392
|
-
{
|
|
1393
|
-
"type": "text",
|
|
1394
|
-
"text": "188 700 €"
|
|
1395
|
-
}
|
|
1396
|
-
]
|
|
1397
|
-
},
|
|
1398
|
-
{
|
|
1399
|
-
"type": "text",
|
|
1400
|
-
"text": " pour les activités de vente des marchandises, d'objets, de fournitures et de denrées à emporter ou à consommer sur place, ou de fourniture de logement et"
|
|
1401
|
-
}
|
|
1402
|
-
]
|
|
1403
|
-
}
|
|
1404
|
-
]
|
|
1405
|
-
},
|
|
1406
|
-
{
|
|
1407
|
-
"type": "element",
|
|
1408
|
-
"name": "Item",
|
|
1409
|
-
"children": [
|
|
1410
|
-
{
|
|
1411
|
-
"type": "element",
|
|
1412
|
-
"name": "Paragraphe",
|
|
1413
|
-
"children": [
|
|
1414
|
-
{
|
|
1415
|
-
"type": "element",
|
|
1416
|
-
"name": "Valeur",
|
|
1417
|
-
"children": [
|
|
1418
|
-
{
|
|
1419
|
-
"type": "text",
|
|
1420
|
-
"text": "77 700 €"
|
|
1421
|
-
}
|
|
1422
|
-
]
|
|
1423
|
-
},
|
|
1424
|
-
{
|
|
1425
|
-
"type": "text",
|
|
1426
|
-
"text": " pour les prestations de services libérales et autres prestations."
|
|
1427
|
-
}
|
|
1428
|
-
]
|
|
1429
|
-
}
|
|
1430
|
-
]
|
|
1431
|
-
}
|
|
1432
|
-
]
|
|
1433
|
-
},
|
|
1434
|
-
{
|
|
1435
|
-
"type": "element",
|
|
1436
|
-
"name": "Paragraphe",
|
|
1437
|
-
"children": [
|
|
1438
|
-
{
|
|
1439
|
-
"type": "text",
|
|
1440
|
-
"text": "Lorsque ces seuils sont dépassés, vous êtes automatiquement soumis au "
|
|
1441
|
-
},
|
|
1442
|
-
{
|
|
1443
|
-
"type": "element",
|
|
1444
|
-
"name": "MiseEnEvidence",
|
|
1445
|
-
"children": [
|
|
1446
|
-
{
|
|
1447
|
-
"type": "text",
|
|
1448
|
-
"text": "régime réel normal ou simplifié"
|
|
1449
|
-
}
|
|
1450
|
-
]
|
|
1451
|
-
},
|
|
1452
|
-
{
|
|
1453
|
-
"type": "text",
|
|
1454
|
-
"text": ". Le régime réel normal ou simplifié est différent selon la nature de l'activité. Si vous exercez une activité commerciale, vous êtes soumis "
|
|
1455
|
-
},
|
|
1456
|
-
{
|
|
1457
|
-
"type": "element",
|
|
1458
|
-
"name": "LienInterne",
|
|
1459
|
-
"attributes": {
|
|
1460
|
-
"LienPublication": "F32919",
|
|
1461
|
-
"type": "Fiche d'information conditionnée",
|
|
1462
|
-
"audience": "Professionnels"
|
|
1463
|
-
},
|
|
1464
|
-
"children": [
|
|
1465
|
-
{
|
|
1466
|
-
"type": "text",
|
|
1467
|
-
"text": "au régime fiscal des BIC"
|
|
1468
|
-
}
|
|
1469
|
-
]
|
|
1470
|
-
},
|
|
1471
|
-
{
|
|
1472
|
-
"type": "text",
|
|
1473
|
-
"text": " et si vous exercez une activité non commerciale, c'est le "
|
|
1474
|
-
},
|
|
1475
|
-
{
|
|
1476
|
-
"type": "element",
|
|
1477
|
-
"name": "LienInterne",
|
|
1478
|
-
"attributes": {
|
|
1479
|
-
"LienPublication": "F32105",
|
|
1480
|
-
"type": "Fiche d'information conditionnée",
|
|
1481
|
-
"audience": "Professionnels"
|
|
1482
|
-
},
|
|
1483
|
-
"children": [
|
|
1484
|
-
{
|
|
1485
|
-
"type": "text",
|
|
1486
|
-
"text": "régime des BNC"
|
|
1487
|
-
}
|
|
1488
|
-
]
|
|
1489
|
-
},
|
|
1490
|
-
{
|
|
1491
|
-
"type": "text",
|
|
1492
|
-
"text": " qui s'applique."
|
|
1493
|
-
}
|
|
1494
|
-
]
|
|
1495
|
-
}
|
|
1496
|
-
]
|
|
1497
|
-
},
|
|
1498
|
-
{
|
|
1499
|
-
"type": "element",
|
|
1500
|
-
"name": "Cas",
|
|
1501
|
-
"children": [
|
|
1502
|
-
{
|
|
1503
|
-
"type": "element",
|
|
1504
|
-
"name": "Titre",
|
|
1505
|
-
"children": [
|
|
1506
|
-
{
|
|
1507
|
-
"type": "text",
|
|
1508
|
-
"text": "Chiffre d'affaires 2023 (déclaré en 2024)"
|
|
1509
|
-
}
|
|
1510
|
-
]
|
|
1511
|
-
},
|
|
1512
|
-
{
|
|
1513
|
-
"type": "element",
|
|
1514
|
-
"name": "Paragraphe",
|
|
1515
|
-
"children": [
|
|
1516
|
-
{
|
|
1517
|
-
"type": "text",
|
|
1518
|
-
"text": "Vous relevez du "
|
|
1519
|
-
},
|
|
1520
|
-
{
|
|
1521
|
-
"type": "element",
|
|
1522
|
-
"name": "LienInterne",
|
|
1523
|
-
"attributes": {
|
|
1524
|
-
"LienPublication": "F23267",
|
|
1525
|
-
"type": "Fiche d'information conditionnée",
|
|
1526
|
-
"audience": "Professionnels"
|
|
1527
|
-
},
|
|
1528
|
-
"children": [
|
|
1529
|
-
{
|
|
1530
|
-
"type": "text",
|
|
1531
|
-
"text": "régime fiscal de la micro-entreprise"
|
|
1532
|
-
}
|
|
1533
|
-
]
|
|
1534
|
-
},
|
|
1535
|
-
{
|
|
1536
|
-
"type": "text",
|
|
1537
|
-
"text": " à condition que le "
|
|
1538
|
-
},
|
|
1539
|
-
{
|
|
1540
|
-
"type": "element",
|
|
1541
|
-
"name": "MiseEnEvidence",
|
|
1542
|
-
"children": [
|
|
1543
|
-
{
|
|
1544
|
-
"type": "text",
|
|
1545
|
-
"text": "chiffre d'affaires annuel "
|
|
1546
|
-
},
|
|
1547
|
-
{
|
|
1548
|
-
"type": "element",
|
|
1549
|
-
"name": "MiseEnEvidence",
|
|
1550
|
-
"children": [
|
|
1551
|
-
{
|
|
1552
|
-
"type": "text",
|
|
1553
|
-
"text": "h"
|
|
1554
|
-
}
|
|
1555
|
-
]
|
|
1556
|
-
}
|
|
1557
|
-
]
|
|
1558
|
-
},
|
|
1559
|
-
{
|
|
1560
|
-
"type": "element",
|
|
1561
|
-
"name": "MiseEnEvidence",
|
|
1562
|
-
"children": [
|
|
1563
|
-
{
|
|
1564
|
-
"type": "text",
|
|
1565
|
-
"text": "ors taxe"
|
|
1566
|
-
}
|
|
1567
|
-
]
|
|
1568
|
-
},
|
|
1569
|
-
{
|
|
1570
|
-
"type": "text",
|
|
1571
|
-
"text": " de "
|
|
1572
|
-
},
|
|
1573
|
-
{
|
|
1574
|
-
"type": "element",
|
|
1575
|
-
"name": "MiseEnEvidence",
|
|
1576
|
-
"children": [
|
|
1577
|
-
{
|
|
1578
|
-
"type": "text",
|
|
1579
|
-
"text": "2023"
|
|
1580
|
-
}
|
|
1581
|
-
]
|
|
1582
|
-
},
|
|
1583
|
-
{
|
|
1584
|
-
"type": "text",
|
|
1585
|
-
"text": " ne dépasse pas les seuils suivants :"
|
|
1586
|
-
}
|
|
1587
|
-
]
|
|
1588
|
-
},
|
|
1589
|
-
{
|
|
1590
|
-
"type": "element",
|
|
1591
|
-
"name": "Liste",
|
|
1592
|
-
"attributes": {
|
|
1593
|
-
"type": "puce"
|
|
1594
|
-
},
|
|
1595
|
-
"children": [
|
|
1596
|
-
{
|
|
1597
|
-
"type": "element",
|
|
1598
|
-
"name": "Item",
|
|
1599
|
-
"children": [
|
|
1600
|
-
{
|
|
1601
|
-
"type": "element",
|
|
1602
|
-
"name": "Paragraphe",
|
|
1603
|
-
"children": [
|
|
1604
|
-
{
|
|
1605
|
-
"type": "element",
|
|
1606
|
-
"name": "Valeur",
|
|
1607
|
-
"children": [
|
|
1608
|
-
{
|
|
1609
|
-
"type": "text",
|
|
1610
|
-
"text": "188 700 €"
|
|
1611
|
-
}
|
|
1612
|
-
]
|
|
1613
|
-
},
|
|
1614
|
-
{
|
|
1615
|
-
"type": "text",
|
|
1616
|
-
"text": " pour les activités de vente des marchandises, d'objets, de fournitures et de denrées à emporter ou à consommer sur place, ou de fourniture de logement et"
|
|
1617
|
-
}
|
|
1618
|
-
]
|
|
1619
|
-
}
|
|
1620
|
-
]
|
|
1621
|
-
},
|
|
1622
|
-
{
|
|
1623
|
-
"type": "element",
|
|
1624
|
-
"name": "Item",
|
|
1625
|
-
"children": [
|
|
1626
|
-
{
|
|
1627
|
-
"type": "element",
|
|
1628
|
-
"name": "Paragraphe",
|
|
1629
|
-
"children": [
|
|
1630
|
-
{
|
|
1631
|
-
"type": "element",
|
|
1632
|
-
"name": "Valeur",
|
|
1633
|
-
"children": [
|
|
1634
|
-
{
|
|
1635
|
-
"type": "text",
|
|
1636
|
-
"text": "77 700 €"
|
|
1637
|
-
}
|
|
1638
|
-
]
|
|
1639
|
-
},
|
|
1640
|
-
{
|
|
1641
|
-
"type": "text",
|
|
1642
|
-
"text": " pour les prestations de services libérales et autres prestations."
|
|
1643
|
-
}
|
|
1644
|
-
]
|
|
1645
|
-
}
|
|
1646
|
-
]
|
|
1647
|
-
}
|
|
1648
|
-
]
|
|
1649
|
-
},
|
|
1650
|
-
{
|
|
1651
|
-
"type": "element",
|
|
1652
|
-
"name": "Paragraphe",
|
|
1653
|
-
"children": [
|
|
1654
|
-
{
|
|
1655
|
-
"type": "text",
|
|
1656
|
-
"text": "Lorsque ces seuils sont dépassés, vous êtes automatiquement soumis au "
|
|
1657
|
-
},
|
|
1658
|
-
{
|
|
1659
|
-
"type": "element",
|
|
1660
|
-
"name": "MiseEnEvidence",
|
|
1661
|
-
"children": [
|
|
1662
|
-
{
|
|
1663
|
-
"type": "text",
|
|
1664
|
-
"text": "régime réel normal ou simplifié"
|
|
1665
|
-
}
|
|
1666
|
-
]
|
|
1667
|
-
},
|
|
1668
|
-
{
|
|
1669
|
-
"type": "text",
|
|
1670
|
-
"text": ". Le régime réel normal ou simplifié est différent selon la nature de l'activité. Si vous exercez une activité commerciale, vous êtes soumis "
|
|
1671
|
-
},
|
|
1672
|
-
{
|
|
1673
|
-
"type": "element",
|
|
1674
|
-
"name": "LienInterne",
|
|
1675
|
-
"attributes": {
|
|
1676
|
-
"LienPublication": "F32919",
|
|
1677
|
-
"type": "Fiche d'information conditionnée",
|
|
1678
|
-
"audience": "Professionnels"
|
|
1679
|
-
},
|
|
1680
|
-
"children": [
|
|
1681
|
-
{
|
|
1682
|
-
"type": "text",
|
|
1683
|
-
"text": "au régime fiscal des BIC"
|
|
1684
|
-
}
|
|
1685
|
-
]
|
|
1686
|
-
},
|
|
1687
|
-
{
|
|
1688
|
-
"type": "text",
|
|
1689
|
-
"text": " et si vous exercez une activité non commerciale, c'est le "
|
|
1690
|
-
},
|
|
1691
|
-
{
|
|
1692
|
-
"type": "element",
|
|
1693
|
-
"name": "LienInterne",
|
|
1694
|
-
"attributes": {
|
|
1695
|
-
"LienPublication": "F32105",
|
|
1696
|
-
"type": "Fiche d'information conditionnée",
|
|
1697
|
-
"audience": "Professionnels"
|
|
1698
|
-
},
|
|
1699
|
-
"children": [
|
|
1700
|
-
{
|
|
1701
|
-
"type": "text",
|
|
1702
|
-
"text": "régime des BNC"
|
|
1703
|
-
}
|
|
1704
|
-
]
|
|
1705
|
-
},
|
|
1706
|
-
{
|
|
1707
|
-
"type": "text",
|
|
1708
|
-
"text": " qui s'applique."
|
|
1709
|
-
}
|
|
1710
|
-
]
|
|
1711
|
-
}
|
|
1712
|
-
]
|
|
1713
|
-
}
|
|
1714
|
-
]
|
|
1715
|
-
}
|
|
1716
|
-
]
|
|
1717
|
-
},
|
|
1718
|
-
{
|
|
1719
|
-
"type": "element",
|
|
1720
|
-
"name": "Cas",
|
|
1721
|
-
"children": [
|
|
1722
|
-
{
|
|
1723
|
-
"type": "element",
|
|
1724
|
-
"name": "Titre",
|
|
1725
|
-
"children": [
|
|
1726
|
-
{
|
|
1727
|
-
"type": "text",
|
|
1728
|
-
"text": "Impôt sur les sociétés"
|
|
1729
|
-
}
|
|
1730
|
-
]
|
|
1731
|
-
},
|
|
1732
|
-
{
|
|
1733
|
-
"type": "element",
|
|
1734
|
-
"name": "Paragraphe",
|
|
1735
|
-
"children": [
|
|
1736
|
-
{
|
|
1737
|
-
"type": "text",
|
|
1738
|
-
"text": "Vous avez la possibilité d'opter pour "
|
|
1739
|
-
},
|
|
1740
|
-
{
|
|
1741
|
-
"type": "element",
|
|
1742
|
-
"name": "LienInterne",
|
|
1743
|
-
"attributes": {
|
|
1744
|
-
"LienPublication": "F23575",
|
|
1745
|
-
"type": "Fiche d'information conditionnée",
|
|
1746
|
-
"audience": "Professionnels"
|
|
1747
|
-
},
|
|
1748
|
-
"children": [
|
|
1749
|
-
{
|
|
1750
|
-
"type": "text",
|
|
1751
|
-
"text": "l'impôt sur les sociétés (IS)"
|
|
1752
|
-
}
|
|
1753
|
-
]
|
|
1754
|
-
},
|
|
1755
|
-
{
|
|
1756
|
-
"type": "text",
|
|
1757
|
-
"text": " à 2 moments différents :"
|
|
1758
|
-
}
|
|
1759
|
-
]
|
|
1760
|
-
},
|
|
1761
|
-
{
|
|
1762
|
-
"type": "element",
|
|
1763
|
-
"name": "Liste",
|
|
1764
|
-
"attributes": {
|
|
1765
|
-
"type": "puce"
|
|
1766
|
-
},
|
|
1767
|
-
"children": [
|
|
1768
|
-
{
|
|
1769
|
-
"type": "element",
|
|
1770
|
-
"name": "Item",
|
|
1771
|
-
"children": [
|
|
1772
|
-
{
|
|
1773
|
-
"type": "element",
|
|
1774
|
-
"name": "Paragraphe",
|
|
1775
|
-
"children": [
|
|
1776
|
-
{
|
|
1777
|
-
"type": "text",
|
|
1778
|
-
"text": "Lors de la "
|
|
1779
|
-
},
|
|
1780
|
-
{
|
|
1781
|
-
"type": "element",
|
|
1782
|
-
"name": "MiseEnEvidence",
|
|
1783
|
-
"children": [
|
|
1784
|
-
{
|
|
1785
|
-
"type": "text",
|
|
1786
|
-
"text": "création de l'entreprise"
|
|
1787
|
-
}
|
|
1788
|
-
]
|
|
1789
|
-
},
|
|
1790
|
-
{
|
|
1791
|
-
"type": "text",
|
|
1792
|
-
"text": " en cochant la case correspondant sur le formulaire de création"
|
|
1793
|
-
}
|
|
1794
|
-
]
|
|
1795
|
-
}
|
|
1796
|
-
]
|
|
1797
|
-
},
|
|
1798
|
-
{
|
|
1799
|
-
"type": "element",
|
|
1800
|
-
"name": "Item",
|
|
1801
|
-
"children": [
|
|
1802
|
-
{
|
|
1803
|
-
"type": "element",
|
|
1804
|
-
"name": "Paragraphe",
|
|
1805
|
-
"children": [
|
|
1806
|
-
{
|
|
1807
|
-
"type": "element",
|
|
1808
|
-
"name": "MiseEnEvidence",
|
|
1809
|
-
"children": [
|
|
1810
|
-
{
|
|
1811
|
-
"type": "text",
|
|
1812
|
-
"text": "Au cours de la vie de l'EIRL,"
|
|
1813
|
-
}
|
|
1814
|
-
]
|
|
1815
|
-
},
|
|
1816
|
-
{
|
|
1817
|
-
"type": "text",
|
|
1818
|
-
"text": " l'option se fait par un courrier adressé au service des impôts de l'entreprise (SIE) dans les 3 "
|
|
1819
|
-
},
|
|
1820
|
-
{
|
|
1821
|
-
"type": "element",
|
|
1822
|
-
"name": "Exposant",
|
|
1823
|
-
"children": [
|
|
1824
|
-
{
|
|
1825
|
-
"type": "text",
|
|
1826
|
-
"text": "ers "
|
|
1827
|
-
}
|
|
1828
|
-
]
|
|
1829
|
-
},
|
|
1830
|
-
{
|
|
1831
|
-
"type": "text",
|
|
1832
|
-
"text": "mois de l'exercice au titre duquel l'entreprise souhaite être imposée à l'IS"
|
|
1833
|
-
}
|
|
1834
|
-
]
|
|
1835
|
-
}
|
|
1836
|
-
]
|
|
1837
|
-
}
|
|
1838
|
-
]
|
|
1839
|
-
},
|
|
1840
|
-
{
|
|
1841
|
-
"type": "element",
|
|
1842
|
-
"name": "Paragraphe",
|
|
1843
|
-
"children": [
|
|
1844
|
-
{
|
|
1845
|
-
"type": "text",
|
|
1846
|
-
"text": "Les micro-entreprises qui sont soumises à l'impôt sur le revenu peuvent choisir l'IS à condition d'opter "
|
|
1847
|
-
},
|
|
1848
|
-
{
|
|
1849
|
-
"type": "element",
|
|
1850
|
-
"name": "MiseEnEvidence",
|
|
1851
|
-
"children": [
|
|
1852
|
-
{
|
|
1853
|
-
"type": "text",
|
|
1854
|
-
"text": "pour un régime réel d'imposition"
|
|
1855
|
-
}
|
|
1856
|
-
]
|
|
1857
|
-
},
|
|
1858
|
-
{
|
|
1859
|
-
"type": "text",
|
|
1860
|
-
"text": ". Ce choix est valable pendant 2 ans."
|
|
1861
|
-
}
|
|
1862
|
-
]
|
|
1863
|
-
},
|
|
1864
|
-
{
|
|
1865
|
-
"type": "element",
|
|
1866
|
-
"name": "Paragraphe",
|
|
1867
|
-
"children": [
|
|
1868
|
-
{
|
|
1869
|
-
"type": "text",
|
|
1870
|
-
"text": "Votre rémunération est déductible des résultats et est imposée à l'impôt sur le revenu."
|
|
1871
|
-
}
|
|
1872
|
-
]
|
|
1873
|
-
},
|
|
1874
|
-
{
|
|
1875
|
-
"type": "element",
|
|
1876
|
-
"name": "ASavoir",
|
|
1877
|
-
"children": [
|
|
1878
|
-
{
|
|
1879
|
-
"type": "element",
|
|
1880
|
-
"name": "Titre",
|
|
1881
|
-
"children": [
|
|
1882
|
-
{
|
|
1883
|
-
"type": "text",
|
|
1884
|
-
"text": "À savoir"
|
|
1885
|
-
}
|
|
1886
|
-
]
|
|
1887
|
-
},
|
|
1888
|
-
{
|
|
1889
|
-
"type": "element",
|
|
1890
|
-
"name": "Paragraphe",
|
|
1891
|
-
"children": [
|
|
1892
|
-
{
|
|
1893
|
-
"type": "text",
|
|
1894
|
-
"text": "L'EIRL qui choisit l'IS peut renoncer au régime de l'IS jusqu'au 5"
|
|
1895
|
-
},
|
|
1896
|
-
{
|
|
1897
|
-
"type": "element",
|
|
1898
|
-
"name": "Exposant",
|
|
1899
|
-
"children": [
|
|
1900
|
-
{
|
|
1901
|
-
"type": "text",
|
|
1902
|
-
"text": "e"
|
|
1903
|
-
}
|
|
1904
|
-
]
|
|
1905
|
-
},
|
|
1906
|
-
{
|
|
1907
|
-
"type": "text",
|
|
1908
|
-
"text": " exercice suivant celui au titre duquel elle a exercé son option."
|
|
1909
|
-
}
|
|
1910
|
-
]
|
|
1911
|
-
}
|
|
1912
|
-
]
|
|
1913
|
-
}
|
|
1914
|
-
]
|
|
1915
|
-
}
|
|
1916
|
-
]
|
|
1917
|
-
}
|
|
1918
|
-
]
|
|
1919
|
-
},
|
|
1920
|
-
{
|
|
1921
|
-
"type": "element",
|
|
1922
|
-
"name": "Chapitre",
|
|
1923
|
-
"children": [
|
|
1924
|
-
{
|
|
1925
|
-
"type": "element",
|
|
1926
|
-
"name": "Titre",
|
|
1927
|
-
"children": [
|
|
1928
|
-
{
|
|
1929
|
-
"type": "element",
|
|
1930
|
-
"name": "Paragraphe",
|
|
1931
|
-
"children": [
|
|
1932
|
-
{
|
|
1933
|
-
"type": "text",
|
|
1934
|
-
"text": "Quel est le régime social de l'EIRL? "
|
|
1935
|
-
}
|
|
1936
|
-
]
|
|
1937
|
-
}
|
|
1938
|
-
]
|
|
1939
|
-
},
|
|
1940
|
-
{
|
|
1941
|
-
"type": "element",
|
|
1942
|
-
"name": "Paragraphe",
|
|
1943
|
-
"children": [
|
|
1944
|
-
{
|
|
1945
|
-
"type": "text",
|
|
1946
|
-
"text": "Vous relevez du "
|
|
1947
|
-
},
|
|
1948
|
-
{
|
|
1949
|
-
"type": "element",
|
|
1950
|
-
"name": "MiseEnEvidence",
|
|
1951
|
-
"children": [
|
|
1952
|
-
{
|
|
1953
|
-
"type": "text",
|
|
1954
|
-
"text": "régime social des travailleurs non salariés (TNS)"
|
|
1955
|
-
}
|
|
1956
|
-
]
|
|
1957
|
-
},
|
|
1958
|
-
{
|
|
1959
|
-
"type": "text",
|
|
1960
|
-
"text": " et êtes rattaché au régime général de la sécurité sociale."
|
|
1961
|
-
}
|
|
1962
|
-
]
|
|
1963
|
-
},
|
|
1964
|
-
{
|
|
1965
|
-
"type": "element",
|
|
1966
|
-
"name": "Paragraphe",
|
|
1967
|
-
"children": [
|
|
1968
|
-
{
|
|
1969
|
-
"type": "text",
|
|
1970
|
-
"text": "Le revenu pris en compte pour calculer vos cotisations sociales correspond au revenu professionnel non salarié (les bénéfices de l'entreprise)."
|
|
1971
|
-
}
|
|
1972
|
-
]
|
|
1973
|
-
},
|
|
1974
|
-
{
|
|
1975
|
-
"type": "element",
|
|
1976
|
-
"name": "BlocCas",
|
|
1977
|
-
"attributes": {
|
|
1978
|
-
"affichage": "radio"
|
|
1979
|
-
},
|
|
1980
|
-
"children": [
|
|
1981
|
-
{
|
|
1982
|
-
"type": "element",
|
|
1983
|
-
"name": "Cas",
|
|
1984
|
-
"children": [
|
|
1985
|
-
{
|
|
1986
|
-
"type": "element",
|
|
1987
|
-
"name": "Titre",
|
|
1988
|
-
"children": [
|
|
1989
|
-
{
|
|
1990
|
-
"type": "text",
|
|
1991
|
-
"text": "Votre entreprise est soumise à l'impôt sur le revenu (IR)"
|
|
1992
|
-
}
|
|
1993
|
-
]
|
|
1994
|
-
},
|
|
1995
|
-
{
|
|
1996
|
-
"type": "element",
|
|
1997
|
-
"name": "Paragraphe",
|
|
1998
|
-
"children": [
|
|
1999
|
-
{
|
|
2000
|
-
"type": "text",
|
|
2001
|
-
"text": "Les cotisations sociales sont calculées sur le "
|
|
2002
|
-
},
|
|
2003
|
-
{
|
|
2004
|
-
"type": "element",
|
|
2005
|
-
"name": "MiseEnEvidence",
|
|
2006
|
-
"children": [
|
|
2007
|
-
{
|
|
2008
|
-
"type": "text",
|
|
2009
|
-
"text": "bénéfice imposable de l'entreprise"
|
|
2010
|
-
}
|
|
2011
|
-
]
|
|
2012
|
-
},
|
|
2013
|
-
{
|
|
2014
|
-
"type": "text",
|
|
2015
|
-
"text": " (c'est-à-dire les "
|
|
2016
|
-
},
|
|
2017
|
-
{
|
|
2018
|
-
"type": "element",
|
|
2019
|
-
"name": "LienInterne",
|
|
2020
|
-
"attributes": {
|
|
2021
|
-
"LienPublication": "F32919",
|
|
2022
|
-
"type": "Fiche d'information conditionnée",
|
|
2023
|
-
"audience": "Professionnels"
|
|
2024
|
-
},
|
|
2025
|
-
"children": [
|
|
2026
|
-
{
|
|
2027
|
-
"type": "text",
|
|
2028
|
-
"text": "bénéfices industriels et commerciaux (BIC)"
|
|
2029
|
-
}
|
|
2030
|
-
]
|
|
2031
|
-
},
|
|
2032
|
-
{
|
|
2033
|
-
"type": "text",
|
|
2034
|
-
"text": " ou"
|
|
2035
|
-
},
|
|
2036
|
-
{
|
|
2037
|
-
"type": "element",
|
|
2038
|
-
"name": "LienInterne",
|
|
2039
|
-
"attributes": {
|
|
2040
|
-
"LienPublication": "F32105",
|
|
2041
|
-
"type": "Fiche d'information conditionnée",
|
|
2042
|
-
"audience": "Professionnels"
|
|
2043
|
-
},
|
|
2044
|
-
"children": [
|
|
2045
|
-
{
|
|
2046
|
-
"type": "text",
|
|
2047
|
-
"text": " bénéfices non commerciaux (BNC)"
|
|
2048
|
-
}
|
|
2049
|
-
]
|
|
2050
|
-
},
|
|
2051
|
-
{
|
|
2052
|
-
"type": "text",
|
|
2053
|
-
"text": " y compris votre rémunération)."
|
|
2054
|
-
}
|
|
2055
|
-
]
|
|
2056
|
-
},
|
|
2057
|
-
{
|
|
2058
|
-
"type": "element",
|
|
2059
|
-
"name": "Paragraphe",
|
|
2060
|
-
"children": [
|
|
2061
|
-
{
|
|
2062
|
-
"type": "text",
|
|
2063
|
-
"text": "En l'absence de rémunération ou en cas de rémunération insuffisante, il existe des cotisations minimales en matière d'assurance maladie-maternité-indemnités journalières, de retraite et d'invalidité-décès."
|
|
2064
|
-
}
|
|
2065
|
-
]
|
|
2066
|
-
},
|
|
2067
|
-
{
|
|
2068
|
-
"type": "element",
|
|
2069
|
-
"name": "Paragraphe",
|
|
2070
|
-
"children": [
|
|
2071
|
-
{
|
|
2072
|
-
"type": "text",
|
|
2073
|
-
"text": "Vous n'avez pas droit à l'assurance-chômage."
|
|
2074
|
-
}
|
|
2075
|
-
]
|
|
2076
|
-
},
|
|
2077
|
-
{
|
|
2078
|
-
"type": "element",
|
|
2079
|
-
"name": "ASavoir",
|
|
2080
|
-
"children": [
|
|
2081
|
-
{
|
|
2082
|
-
"type": "element",
|
|
2083
|
-
"name": "Titre",
|
|
2084
|
-
"children": [
|
|
2085
|
-
{
|
|
2086
|
-
"type": "text",
|
|
2087
|
-
"text": "À savoir"
|
|
2088
|
-
}
|
|
2089
|
-
]
|
|
2090
|
-
},
|
|
2091
|
-
{
|
|
2092
|
-
"type": "element",
|
|
2093
|
-
"name": "Paragraphe",
|
|
2094
|
-
"children": [
|
|
2095
|
-
{
|
|
2096
|
-
"type": "text",
|
|
2097
|
-
"text": "comme pour les autres travailleurs non salariés, les prestations sociales (droit à la retraite notamment) dépendent des cotisations effectivement versées."
|
|
2098
|
-
}
|
|
2099
|
-
]
|
|
2100
|
-
}
|
|
2101
|
-
]
|
|
2102
|
-
}
|
|
2103
|
-
]
|
|
2104
|
-
},
|
|
2105
|
-
{
|
|
2106
|
-
"type": "element",
|
|
2107
|
-
"name": "Cas",
|
|
2108
|
-
"children": [
|
|
2109
|
-
{
|
|
2110
|
-
"type": "element",
|
|
2111
|
-
"name": "Titre",
|
|
2112
|
-
"children": [
|
|
2113
|
-
{
|
|
2114
|
-
"type": "text",
|
|
2115
|
-
"text": "Votre entreprise est soumise à l'impôt sur les sociétés (IS)"
|
|
2116
|
-
}
|
|
2117
|
-
]
|
|
2118
|
-
},
|
|
2119
|
-
{
|
|
2120
|
-
"type": "element",
|
|
2121
|
-
"name": "Paragraphe",
|
|
2122
|
-
"children": [
|
|
2123
|
-
{
|
|
2124
|
-
"type": "text",
|
|
2125
|
-
"text": "Les cotisations sociales sont calculées sur votre rémunération nette perçue."
|
|
2126
|
-
}
|
|
2127
|
-
]
|
|
2128
|
-
},
|
|
2129
|
-
{
|
|
2130
|
-
"type": "element",
|
|
2131
|
-
"name": "Paragraphe",
|
|
2132
|
-
"children": [
|
|
2133
|
-
{
|
|
2134
|
-
"type": "text",
|
|
2135
|
-
"text": "Vous n'avez pas droit à l'assurance-chômage."
|
|
2136
|
-
}
|
|
2137
|
-
]
|
|
2138
|
-
}
|
|
2139
|
-
]
|
|
2140
|
-
}
|
|
2141
|
-
]
|
|
2142
|
-
},
|
|
2143
|
-
{
|
|
2144
|
-
"type": "element",
|
|
2145
|
-
"name": "ASavoir",
|
|
2146
|
-
"children": [
|
|
2147
|
-
{
|
|
2148
|
-
"type": "element",
|
|
2149
|
-
"name": "Titre",
|
|
2150
|
-
"children": [
|
|
2151
|
-
{
|
|
2152
|
-
"type": "text",
|
|
2153
|
-
"text": "À savoir"
|
|
2154
|
-
}
|
|
2155
|
-
]
|
|
2156
|
-
},
|
|
2157
|
-
{
|
|
2158
|
-
"type": "element",
|
|
2159
|
-
"name": "Paragraphe",
|
|
2160
|
-
"children": [
|
|
2161
|
-
{
|
|
2162
|
-
"type": "text",
|
|
2163
|
-
"text": "Comme pour les autres travailleurs non salariés, les "
|
|
2164
|
-
},
|
|
2165
|
-
{
|
|
2166
|
-
"type": "element",
|
|
2167
|
-
"name": "MiseEnEvidence",
|
|
2168
|
-
"children": [
|
|
2169
|
-
{
|
|
2170
|
-
"type": "text",
|
|
2171
|
-
"text": "prestations sociales"
|
|
2172
|
-
}
|
|
2173
|
-
]
|
|
2174
|
-
},
|
|
2175
|
-
{
|
|
2176
|
-
"type": "text",
|
|
2177
|
-
"text": " (droit à la retraite notamment) dépendent des cotisations effectivement versées."
|
|
2178
|
-
}
|
|
2179
|
-
]
|
|
2180
|
-
}
|
|
2181
|
-
]
|
|
2182
|
-
}
|
|
2183
|
-
]
|
|
2184
|
-
}
|
|
2185
|
-
]
|
|
2186
|
-
},
|
|
2187
|
-
{
|
|
2188
|
-
"type": "element",
|
|
2189
|
-
"name": "VoirAussi",
|
|
2190
|
-
"attributes": {
|
|
2191
|
-
"important": "non"
|
|
2192
|
-
},
|
|
2193
|
-
"children": [
|
|
2194
|
-
{
|
|
2195
|
-
"type": "element",
|
|
2196
|
-
"name": "Fiche",
|
|
2197
|
-
"attributes": {
|
|
2198
|
-
"ID": "F32919",
|
|
2199
|
-
"audience": "Professionnels"
|
|
2200
|
-
},
|
|
2201
|
-
"children": [
|
|
2202
|
-
{
|
|
2203
|
-
"type": "element",
|
|
2204
|
-
"name": "Titre",
|
|
2205
|
-
"children": [
|
|
2206
|
-
{
|
|
2207
|
-
"type": "text",
|
|
2208
|
-
"text": "Bénéfices industriels et commerciaux (BIC) : régime réel d'imposition"
|
|
2209
|
-
}
|
|
2210
|
-
]
|
|
2211
|
-
},
|
|
2212
|
-
{
|
|
2213
|
-
"type": "element",
|
|
2214
|
-
"name": "Theme",
|
|
2215
|
-
"attributes": {
|
|
2216
|
-
"ID": "N24265"
|
|
2217
|
-
},
|
|
2218
|
-
"children": [
|
|
2219
|
-
{
|
|
2220
|
-
"type": "element",
|
|
2221
|
-
"name": "Titre",
|
|
2222
|
-
"children": [
|
|
2223
|
-
{
|
|
2224
|
-
"type": "text",
|
|
2225
|
-
"text": "Fiscalité"
|
|
2226
|
-
}
|
|
2227
|
-
]
|
|
2228
|
-
}
|
|
2229
|
-
]
|
|
2230
|
-
}
|
|
2231
|
-
]
|
|
2232
|
-
},
|
|
2233
|
-
{
|
|
2234
|
-
"type": "element",
|
|
2235
|
-
"name": "Fiche",
|
|
2236
|
-
"attributes": {
|
|
2237
|
-
"ID": "F32105",
|
|
2238
|
-
"audience": "Professionnels"
|
|
2239
|
-
},
|
|
2240
|
-
"children": [
|
|
2241
|
-
{
|
|
2242
|
-
"type": "element",
|
|
2243
|
-
"name": "Titre",
|
|
2244
|
-
"children": [
|
|
2245
|
-
{
|
|
2246
|
-
"type": "text",
|
|
2247
|
-
"text": "Bénéfices non commerciaux (BNC) : régime réel d'imposition"
|
|
2248
|
-
}
|
|
2249
|
-
]
|
|
2250
|
-
},
|
|
2251
|
-
{
|
|
2252
|
-
"type": "element",
|
|
2253
|
-
"name": "Theme",
|
|
2254
|
-
"attributes": {
|
|
2255
|
-
"ID": "N24265"
|
|
2256
|
-
},
|
|
2257
|
-
"children": [
|
|
2258
|
-
{
|
|
2259
|
-
"type": "element",
|
|
2260
|
-
"name": "Titre",
|
|
2261
|
-
"children": [
|
|
2262
|
-
{
|
|
2263
|
-
"type": "text",
|
|
2264
|
-
"text": "Fiscalité"
|
|
2265
|
-
}
|
|
2266
|
-
]
|
|
2267
|
-
}
|
|
2268
|
-
]
|
|
2269
|
-
}
|
|
2270
|
-
]
|
|
2271
|
-
},
|
|
2272
|
-
{
|
|
2273
|
-
"type": "element",
|
|
2274
|
-
"name": "Fiche",
|
|
2275
|
-
"attributes": {
|
|
2276
|
-
"ID": "F23575",
|
|
2277
|
-
"audience": "Professionnels"
|
|
2278
|
-
},
|
|
2279
|
-
"children": [
|
|
2280
|
-
{
|
|
2281
|
-
"type": "element",
|
|
2282
|
-
"name": "Titre",
|
|
2283
|
-
"children": [
|
|
2284
|
-
{
|
|
2285
|
-
"type": "text",
|
|
2286
|
-
"text": "Impôt sur les sociétés (IS) : entreprises concernées et taux d'imposition"
|
|
2287
|
-
}
|
|
2288
|
-
]
|
|
2289
|
-
},
|
|
2290
|
-
{
|
|
2291
|
-
"type": "element",
|
|
2292
|
-
"name": "Theme",
|
|
2293
|
-
"attributes": {
|
|
2294
|
-
"ID": "N24265"
|
|
2295
|
-
},
|
|
2296
|
-
"children": [
|
|
2297
|
-
{
|
|
2298
|
-
"type": "element",
|
|
2299
|
-
"name": "Titre",
|
|
2300
|
-
"children": [
|
|
2301
|
-
{
|
|
2302
|
-
"type": "text",
|
|
2303
|
-
"text": "Fiscalité"
|
|
2304
|
-
}
|
|
2305
|
-
]
|
|
2306
|
-
}
|
|
2307
|
-
]
|
|
2308
|
-
}
|
|
2309
|
-
]
|
|
2310
|
-
},
|
|
2311
|
-
{
|
|
2312
|
-
"type": "element",
|
|
2313
|
-
"name": "Fiche",
|
|
2314
|
-
"attributes": {
|
|
2315
|
-
"ID": "F36354",
|
|
2316
|
-
"audience": "Professionnels"
|
|
2317
|
-
},
|
|
2318
|
-
"children": [
|
|
2319
|
-
{
|
|
2320
|
-
"type": "element",
|
|
2321
|
-
"name": "Titre",
|
|
2322
|
-
"children": [
|
|
2323
|
-
{
|
|
2324
|
-
"type": "text",
|
|
2325
|
-
"text": "Séparation des patrimoines professionnel et personnel de l'entrepreneur individuel"
|
|
2326
|
-
}
|
|
2327
|
-
]
|
|
2328
|
-
},
|
|
2329
|
-
{
|
|
2330
|
-
"type": "element",
|
|
2331
|
-
"name": "Theme",
|
|
2332
|
-
"attributes": {
|
|
2333
|
-
"ID": "N31928"
|
|
2334
|
-
},
|
|
2335
|
-
"children": [
|
|
2336
|
-
{
|
|
2337
|
-
"type": "element",
|
|
2338
|
-
"name": "Titre",
|
|
2339
|
-
"children": [
|
|
2340
|
-
{
|
|
2341
|
-
"type": "text",
|
|
2342
|
-
"text": "Financement"
|
|
911
|
+
"text": "Étapes de vie"
|
|
2343
912
|
}
|
|
2344
913
|
]
|
|
2345
914
|
}
|
|
@@ -2442,90 +1011,6 @@
|
|
|
2442
1011
|
}
|
|
2443
1012
|
]
|
|
2444
1013
|
},
|
|
2445
|
-
{
|
|
2446
|
-
"type": "element",
|
|
2447
|
-
"name": "Reference",
|
|
2448
|
-
"attributes": {
|
|
2449
|
-
"type": "Texte de référence",
|
|
2450
|
-
"URL": "https://www.legifrance.gouv.fr/codes/id/LEGIARTI000044978581",
|
|
2451
|
-
"ID": "R39712"
|
|
2452
|
-
},
|
|
2453
|
-
"children": [
|
|
2454
|
-
{
|
|
2455
|
-
"type": "element",
|
|
2456
|
-
"name": "Titre",
|
|
2457
|
-
"children": [
|
|
2458
|
-
{
|
|
2459
|
-
"type": "text",
|
|
2460
|
-
"text": "Code de la sécurité sociale : articles L131-6 à L131-6-2"
|
|
2461
|
-
}
|
|
2462
|
-
]
|
|
2463
|
-
}
|
|
2464
|
-
]
|
|
2465
|
-
},
|
|
2466
|
-
{
|
|
2467
|
-
"type": "element",
|
|
2468
|
-
"name": "Reference",
|
|
2469
|
-
"attributes": {
|
|
2470
|
-
"type": "Texte de référence",
|
|
2471
|
-
"URL": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045178077",
|
|
2472
|
-
"ID": "R40833"
|
|
2473
|
-
},
|
|
2474
|
-
"children": [
|
|
2475
|
-
{
|
|
2476
|
-
"type": "element",
|
|
2477
|
-
"name": "Titre",
|
|
2478
|
-
"children": [
|
|
2479
|
-
{
|
|
2480
|
-
"type": "text",
|
|
2481
|
-
"text": "Code de la sécurité sociale : article L133-4-7"
|
|
2482
|
-
}
|
|
2483
|
-
]
|
|
2484
|
-
}
|
|
2485
|
-
]
|
|
2486
|
-
},
|
|
2487
|
-
{
|
|
2488
|
-
"type": "element",
|
|
2489
|
-
"name": "Reference",
|
|
2490
|
-
"attributes": {
|
|
2491
|
-
"type": "Texte de référence",
|
|
2492
|
-
"URL": "https://www.legifrance.gouv.fr/codes/id/LEGIARTI000044978592",
|
|
2493
|
-
"ID": "R32465"
|
|
2494
|
-
},
|
|
2495
|
-
"children": [
|
|
2496
|
-
{
|
|
2497
|
-
"type": "element",
|
|
2498
|
-
"name": "Titre",
|
|
2499
|
-
"children": [
|
|
2500
|
-
{
|
|
2501
|
-
"type": "text",
|
|
2502
|
-
"text": "Code général des impôts : article 1655 sexies"
|
|
2503
|
-
}
|
|
2504
|
-
]
|
|
2505
|
-
}
|
|
2506
|
-
]
|
|
2507
|
-
},
|
|
2508
|
-
{
|
|
2509
|
-
"type": "element",
|
|
2510
|
-
"name": "Reference",
|
|
2511
|
-
"attributes": {
|
|
2512
|
-
"type": "Texte de référence",
|
|
2513
|
-
"URL": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045178086",
|
|
2514
|
-
"ID": "R32355"
|
|
2515
|
-
},
|
|
2516
|
-
"children": [
|
|
2517
|
-
{
|
|
2518
|
-
"type": "element",
|
|
2519
|
-
"name": "Titre",
|
|
2520
|
-
"children": [
|
|
2521
|
-
{
|
|
2522
|
-
"type": "text",
|
|
2523
|
-
"text": "Livre des procédures fiscales : article L273 B"
|
|
2524
|
-
}
|
|
2525
|
-
]
|
|
2526
|
-
}
|
|
2527
|
-
]
|
|
2528
|
-
},
|
|
2529
1014
|
{
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2530
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|
"type": "element",
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2531
1016
|
"name": "Reference",
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@@ -2615,183 +1100,6 @@
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|
|
2615
1100
|
]
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|
2616
1101
|
}
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|
2617
1102
|
]
|
|
2618
|
-
},
|
|
2619
|
-
{
|
|
2620
|
-
"type": "element",
|
|
2621
|
-
"name": "PourEnSavoirPlus",
|
|
2622
|
-
"attributes": {
|
|
2623
|
-
"type": "Information pratique",
|
|
2624
|
-
"ID": "R54853",
|
|
2625
|
-
"URL": "https://www.guichet-entreprises.fr/fr/",
|
|
2626
|
-
"audience": "Professionnels"
|
|
2627
|
-
},
|
|
2628
|
-
"children": [
|
|
2629
|
-
{
|
|
2630
|
-
"type": "element",
|
|
2631
|
-
"name": "Titre",
|
|
2632
|
-
"children": [
|
|
2633
|
-
{
|
|
2634
|
-
"type": "text",
|
|
2635
|
-
"text": "Démarches administratives de création d'entreprises"
|
|
2636
|
-
}
|
|
2637
|
-
]
|
|
2638
|
-
},
|
|
2639
|
-
{
|
|
2640
|
-
"type": "element",
|
|
2641
|
-
"name": "Source",
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|
2642
|
-
"attributes": {
|
|
2643
|
-
"ID": "R30656"
|
|
2644
|
-
},
|
|
2645
|
-
"children": [
|
|
2646
|
-
{
|
|
2647
|
-
"type": "text",
|
|
2648
|
-
"text": "Ministère chargé de l'économie"
|
|
2649
|
-
}
|
|
2650
|
-
]
|
|
2651
|
-
}
|
|
2652
|
-
]
|
|
2653
|
-
},
|
|
2654
|
-
{
|
|
2655
|
-
"type": "element",
|
|
2656
|
-
"name": "Definition",
|
|
2657
|
-
"attributes": {
|
|
2658
|
-
"ID": "R52183"
|
|
2659
|
-
},
|
|
2660
|
-
"children": [
|
|
2661
|
-
{
|
|
2662
|
-
"type": "element",
|
|
2663
|
-
"name": "Titre",
|
|
2664
|
-
"children": [
|
|
2665
|
-
{
|
|
2666
|
-
"type": "text",
|
|
2667
|
-
"text": "Ayant droit"
|
|
2668
|
-
}
|
|
2669
|
-
]
|
|
2670
|
-
},
|
|
2671
|
-
{
|
|
2672
|
-
"type": "element",
|
|
2673
|
-
"name": "Texte",
|
|
2674
|
-
"children": [
|
|
2675
|
-
{
|
|
2676
|
-
"type": "element",
|
|
2677
|
-
"name": "Paragraphe",
|
|
2678
|
-
"children": [
|
|
2679
|
-
{
|
|
2680
|
-
"type": "text",
|
|
2681
|
-
"text": "Celui qui bénéficie d'un droit par le biais d'un parent ou d'un proche"
|
|
2682
|
-
}
|
|
2683
|
-
]
|
|
2684
|
-
}
|
|
2685
|
-
]
|
|
2686
|
-
}
|
|
2687
|
-
]
|
|
2688
|
-
},
|
|
2689
|
-
{
|
|
2690
|
-
"type": "element",
|
|
2691
|
-
"name": "Definition",
|
|
2692
|
-
"attributes": {
|
|
2693
|
-
"ID": "R54500"
|
|
2694
|
-
},
|
|
2695
|
-
"children": [
|
|
2696
|
-
{
|
|
2697
|
-
"type": "element",
|
|
2698
|
-
"name": "Titre",
|
|
2699
|
-
"children": [
|
|
2700
|
-
{
|
|
2701
|
-
"type": "text",
|
|
2702
|
-
"text": "Gage"
|
|
2703
|
-
}
|
|
2704
|
-
]
|
|
2705
|
-
},
|
|
2706
|
-
{
|
|
2707
|
-
"type": "element",
|
|
2708
|
-
"name": "Texte",
|
|
2709
|
-
"children": [
|
|
2710
|
-
{
|
|
2711
|
-
"type": "element",
|
|
2712
|
-
"name": "Paragraphe",
|
|
2713
|
-
"children": [
|
|
2714
|
-
{
|
|
2715
|
-
"type": "text",
|
|
2716
|
-
"text": "Chose remise en garantie aux créanciers"
|
|
2717
|
-
}
|
|
2718
|
-
]
|
|
2719
|
-
}
|
|
2720
|
-
]
|
|
2721
|
-
}
|
|
2722
|
-
]
|
|
2723
|
-
},
|
|
2724
|
-
{
|
|
2725
|
-
"type": "element",
|
|
2726
|
-
"name": "Abreviation",
|
|
2727
|
-
"attributes": {
|
|
2728
|
-
"ID": "R24403",
|
|
2729
|
-
"type": "Sigle"
|
|
2730
|
-
},
|
|
2731
|
-
"children": [
|
|
2732
|
-
{
|
|
2733
|
-
"type": "element",
|
|
2734
|
-
"name": "Titre",
|
|
2735
|
-
"children": [
|
|
2736
|
-
{
|
|
2737
|
-
"type": "text",
|
|
2738
|
-
"text": "RCS"
|
|
2739
|
-
}
|
|
2740
|
-
]
|
|
2741
|
-
},
|
|
2742
|
-
{
|
|
2743
|
-
"type": "element",
|
|
2744
|
-
"name": "Texte",
|
|
2745
|
-
"children": [
|
|
2746
|
-
{
|
|
2747
|
-
"type": "element",
|
|
2748
|
-
"name": "Paragraphe",
|
|
2749
|
-
"children": [
|
|
2750
|
-
{
|
|
2751
|
-
"type": "text",
|
|
2752
|
-
"text": "Registre du commerce et des sociétés"
|
|
2753
|
-
}
|
|
2754
|
-
]
|
|
2755
|
-
}
|
|
2756
|
-
]
|
|
2757
|
-
}
|
|
2758
|
-
]
|
|
2759
|
-
},
|
|
2760
|
-
{
|
|
2761
|
-
"type": "element",
|
|
2762
|
-
"name": "Abreviation",
|
|
2763
|
-
"attributes": {
|
|
2764
|
-
"ID": "R63705",
|
|
2765
|
-
"type": "Sigle"
|
|
2766
|
-
},
|
|
2767
|
-
"children": [
|
|
2768
|
-
{
|
|
2769
|
-
"type": "element",
|
|
2770
|
-
"name": "Titre",
|
|
2771
|
-
"children": [
|
|
2772
|
-
{
|
|
2773
|
-
"type": "text",
|
|
2774
|
-
"text": "RNE"
|
|
2775
|
-
}
|
|
2776
|
-
]
|
|
2777
|
-
},
|
|
2778
|
-
{
|
|
2779
|
-
"type": "element",
|
|
2780
|
-
"name": "Texte",
|
|
2781
|
-
"children": [
|
|
2782
|
-
{
|
|
2783
|
-
"type": "element",
|
|
2784
|
-
"name": "Paragraphe",
|
|
2785
|
-
"children": [
|
|
2786
|
-
{
|
|
2787
|
-
"type": "text",
|
|
2788
|
-
"text": "Registre national des entreprises"
|
|
2789
|
-
}
|
|
2790
|
-
]
|
|
2791
|
-
}
|
|
2792
|
-
]
|
|
2793
|
-
}
|
|
2794
|
-
]
|
|
2795
1103
|
}
|
|
2796
1104
|
]
|
|
2797
1105
|
}
|