@socialgouv/fiches-vdd 2.1166.0 → 2.1168.0
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/F1132.json +4 -2
- package/data/associations/F2722.json +2 -1
- package/data/associations/F3175.json +2 -1
- package/data/associations/F3177.json +2 -1
- package/data/associations/F34246.json +2 -1
- package/data/associations/R17454.json +76 -3
- package/data/associations/index.json +205 -205
- package/data/index.json +76893 -76893
- package/data/particuliers/F100.json +1 -1
- package/data/particuliers/F1010.json +1 -1
- package/data/particuliers/F1024.json +1 -1
- package/data/particuliers/F1132.json +4 -2
- package/data/particuliers/F12202.json +3 -3
- package/data/particuliers/F12214.json +1 -1
- package/data/particuliers/F1290.json +11 -15
- package/data/particuliers/F13243.json +1 -1
- package/data/particuliers/F134.json +2 -192
- package/data/particuliers/F13607.json +3 -3
- package/data/particuliers/F142.json +3 -3
- package/data/particuliers/F15240.json +3 -3
- package/data/particuliers/F15252.json +35 -0
- package/data/particuliers/F1658.json +437 -118
- package/data/particuliers/F1670.json +0 -32
- package/data/particuliers/F17482.json +1 -1
- package/data/particuliers/F18005.json +2 -2
- package/data/particuliers/F18085.json +37 -0
- package/data/particuliers/F18089.json +43 -206
- package/data/particuliers/F18098.json +43 -192
- package/data/particuliers/F18291.json +45 -17
- package/data/particuliers/F1844.json +148 -41
- package/data/particuliers/F1871.json +25 -6
- package/data/particuliers/F2107.json +3 -3
- package/data/particuliers/F2143.json +152 -44
- package/data/particuliers/F2208.json +103 -64
- package/data/particuliers/F2401.json +3 -3
- package/data/particuliers/F2722.json +2 -1
- package/data/particuliers/F2912.json +3 -3
- package/data/particuliers/F2956.json +1384 -268
- package/data/particuliers/F2961.json +1 -1
- package/data/particuliers/F2963.json +1 -1
- package/data/particuliers/F31240.json +664 -667
- package/data/particuliers/F31442.json +2 -2
- package/data/particuliers/F3175.json +2 -1
- package/data/particuliers/F3177.json +2 -1
- package/data/particuliers/F32744.json +162 -190
- package/data/particuliers/F33835.json +2 -2
- package/data/particuliers/F34063.json +1 -1
- package/data/particuliers/F34073.json +1 -1
- package/data/particuliers/F34246.json +2 -1
- package/data/particuliers/F34343.json +1 -1
- package/data/particuliers/F34643.json +1 -1
- package/data/particuliers/F34826.json +76 -26
- package/data/particuliers/F358.json +22 -2
- package/data/particuliers/F36401.json +420 -104
- package/data/particuliers/F378.json +1 -1
- package/data/particuliers/F382.json +1 -1
- package/data/particuliers/F426.json +2 -1
- package/data/particuliers/F427.json +2 -1
- package/data/particuliers/F871.json +1029 -163
- package/data/particuliers/N20398.json +1 -1
- package/data/particuliers/N24.json +4 -32
- package/data/particuliers/N451.json +1 -1
- package/data/particuliers/R17094.json +72 -34
- package/data/particuliers/R17454.json +76 -3
- package/data/particuliers/R18364.json +3 -3
- package/data/particuliers/R2358.json +1 -1
- package/data/particuliers/R46110.json +34 -0
- package/data/particuliers/R49131.json +1 -64
- package/data/particuliers/R49993.json +4 -4
- package/data/particuliers/R52441.json +1 -1
- package/data/particuliers/R52881.json +33 -40
- package/data/particuliers/R62642.json +1 -1
- package/data/particuliers/R62643.json +1 -1
- package/data/particuliers/R65949.json +34 -0
- package/data/particuliers/R69487.json +4 -4
- package/data/particuliers/index.json +5043 -5043
- package/data/professionnels/F15252.json +35 -0
- package/data/professionnels/F20564.json +2 -2
- package/data/professionnels/F23575.json +131 -109
- package/data/professionnels/F31925.json +6 -6
- package/data/professionnels/F31972.json +1 -1
- package/data/professionnels/F32251.json +1 -11
- package/data/professionnels/F32304.json +2 -2
- package/data/professionnels/F32308.json +11 -2
- package/data/professionnels/F32353.json +1 -1
- package/data/professionnels/F36613.json +2 -2
- package/data/professionnels/F37366.json +703 -96
- package/data/professionnels/F37383.json +689 -50
- package/data/professionnels/F37386.json +763 -156
- package/data/professionnels/F37390.json +83 -5
- package/data/professionnels/F37397.json +207 -6
- package/data/professionnels/F37402.json +772 -161
- package/data/professionnels/F37411.json +94 -6
- package/data/professionnels/F37777.json +160 -34
- package/data/professionnels/R49131.json +1 -64
- package/data/professionnels/index.json +2395 -2395
- package/package.json +1 -1
|
@@ -514,7 +514,7 @@
|
|
|
514
514
|
"children": [
|
|
515
515
|
{
|
|
516
516
|
"type": "text",
|
|
517
|
-
"text": "
|
|
517
|
+
"text": "Définition de la société anonyme (SA)"
|
|
518
518
|
}
|
|
519
519
|
]
|
|
520
520
|
}
|
|
@@ -540,7 +540,25 @@
|
|
|
540
540
|
},
|
|
541
541
|
{
|
|
542
542
|
"type": "text",
|
|
543
|
-
"text": ", à l'exception de certains secteurs réglementés (
|
|
543
|
+
"text": ", à l'exception de certains secteurs réglementés (débit de tabac, "
|
|
544
|
+
},
|
|
545
|
+
{
|
|
546
|
+
"type": "element",
|
|
547
|
+
"name": "LienIntra",
|
|
548
|
+
"attributes": {
|
|
549
|
+
"LienID": "R69676",
|
|
550
|
+
"type": "Définition de glossaire"
|
|
551
|
+
},
|
|
552
|
+
"children": [
|
|
553
|
+
{
|
|
554
|
+
"type": "text",
|
|
555
|
+
"text": "professions libérales réglementées"
|
|
556
|
+
}
|
|
557
|
+
]
|
|
558
|
+
},
|
|
559
|
+
{
|
|
560
|
+
"type": "text",
|
|
561
|
+
"text": ")."
|
|
544
562
|
}
|
|
545
563
|
]
|
|
546
564
|
},
|
|
@@ -703,7 +721,7 @@
|
|
|
703
721
|
"children": [
|
|
704
722
|
{
|
|
705
723
|
"type": "text",
|
|
706
|
-
"text": "Le capital social de la SA est divisé en "
|
|
724
|
+
"text": "Le capital social de la société anonyme (SA) est divisé en "
|
|
707
725
|
},
|
|
708
726
|
{
|
|
709
727
|
"type": "element",
|
|
@@ -889,7 +907,7 @@
|
|
|
889
907
|
},
|
|
890
908
|
{
|
|
891
909
|
"type": "text",
|
|
892
|
-
"text": "."
|
|
910
|
+
"text": ". Son rapport est déposé au greffe du tribunal du commerce et tenu à la disposition des actionnaires."
|
|
893
911
|
}
|
|
894
912
|
]
|
|
895
913
|
}
|
|
@@ -909,7 +927,7 @@
|
|
|
909
927
|
"children": [
|
|
910
928
|
{
|
|
911
929
|
"type": "text",
|
|
912
|
-
"text": "
|
|
930
|
+
"text": "Gouvernance de la SA"
|
|
913
931
|
}
|
|
914
932
|
]
|
|
915
933
|
}
|
|
@@ -1514,7 +1532,624 @@
|
|
|
1514
1532
|
"children": [
|
|
1515
1533
|
{
|
|
1516
1534
|
"type": "text",
|
|
1517
|
-
"text": "Répartition des bénéfices"
|
|
1535
|
+
"text": "Répartition des bénéfices"
|
|
1536
|
+
}
|
|
1537
|
+
]
|
|
1538
|
+
}
|
|
1539
|
+
]
|
|
1540
|
+
},
|
|
1541
|
+
{
|
|
1542
|
+
"type": "element",
|
|
1543
|
+
"name": "Item",
|
|
1544
|
+
"children": [
|
|
1545
|
+
{
|
|
1546
|
+
"type": "element",
|
|
1547
|
+
"name": "Paragraphe",
|
|
1548
|
+
"children": [
|
|
1549
|
+
{
|
|
1550
|
+
"type": "element",
|
|
1551
|
+
"name": "LienInterne",
|
|
1552
|
+
"attributes": {
|
|
1553
|
+
"LienPublication": "F32234",
|
|
1554
|
+
"type": "Fiche d'information conditionnée",
|
|
1555
|
+
"audience": "Professionnels"
|
|
1556
|
+
},
|
|
1557
|
+
"children": [
|
|
1558
|
+
{
|
|
1559
|
+
"type": "text",
|
|
1560
|
+
"text": "Modification des statuts"
|
|
1561
|
+
}
|
|
1562
|
+
]
|
|
1563
|
+
}
|
|
1564
|
+
]
|
|
1565
|
+
}
|
|
1566
|
+
]
|
|
1567
|
+
},
|
|
1568
|
+
{
|
|
1569
|
+
"type": "element",
|
|
1570
|
+
"name": "Item",
|
|
1571
|
+
"children": [
|
|
1572
|
+
{
|
|
1573
|
+
"type": "element",
|
|
1574
|
+
"name": "Paragraphe",
|
|
1575
|
+
"children": [
|
|
1576
|
+
{
|
|
1577
|
+
"type": "text",
|
|
1578
|
+
"text": "Dissolution de la société"
|
|
1579
|
+
}
|
|
1580
|
+
]
|
|
1581
|
+
}
|
|
1582
|
+
]
|
|
1583
|
+
}
|
|
1584
|
+
]
|
|
1585
|
+
},
|
|
1586
|
+
{
|
|
1587
|
+
"type": "element",
|
|
1588
|
+
"name": "Paragraphe",
|
|
1589
|
+
"children": [
|
|
1590
|
+
{
|
|
1591
|
+
"type": "text",
|
|
1592
|
+
"text": "L'approbation annuelle des comptes ainsi que les décisions ordinaires se prennent en "
|
|
1593
|
+
},
|
|
1594
|
+
{
|
|
1595
|
+
"type": "element",
|
|
1596
|
+
"name": "MiseEnEvidence",
|
|
1597
|
+
"children": [
|
|
1598
|
+
{
|
|
1599
|
+
"type": "text",
|
|
1600
|
+
"text": "assemblée générale ordinaire (AGO)"
|
|
1601
|
+
}
|
|
1602
|
+
]
|
|
1603
|
+
},
|
|
1604
|
+
{
|
|
1605
|
+
"type": "text",
|
|
1606
|
+
"text": " tandis que les décisions de modification des statuts se prennent en "
|
|
1607
|
+
},
|
|
1608
|
+
{
|
|
1609
|
+
"type": "element",
|
|
1610
|
+
"name": "MiseEnEvidence",
|
|
1611
|
+
"children": [
|
|
1612
|
+
{
|
|
1613
|
+
"type": "text",
|
|
1614
|
+
"text": "assemblée générale extraordinaire (AGE)"
|
|
1615
|
+
}
|
|
1616
|
+
]
|
|
1617
|
+
},
|
|
1618
|
+
{
|
|
1619
|
+
"type": "text",
|
|
1620
|
+
"text": "."
|
|
1621
|
+
}
|
|
1622
|
+
]
|
|
1623
|
+
}
|
|
1624
|
+
]
|
|
1625
|
+
}
|
|
1626
|
+
]
|
|
1627
|
+
},
|
|
1628
|
+
{
|
|
1629
|
+
"type": "element",
|
|
1630
|
+
"name": "Chapitre",
|
|
1631
|
+
"children": [
|
|
1632
|
+
{
|
|
1633
|
+
"type": "element",
|
|
1634
|
+
"name": "Titre",
|
|
1635
|
+
"children": [
|
|
1636
|
+
{
|
|
1637
|
+
"type": "element",
|
|
1638
|
+
"name": "Paragraphe",
|
|
1639
|
+
"children": [
|
|
1640
|
+
{
|
|
1641
|
+
"type": "text",
|
|
1642
|
+
"text": "Régime fiscal de la SA"
|
|
1643
|
+
}
|
|
1644
|
+
]
|
|
1645
|
+
}
|
|
1646
|
+
]
|
|
1647
|
+
},
|
|
1648
|
+
{
|
|
1649
|
+
"type": "element",
|
|
1650
|
+
"name": "SousChapitre",
|
|
1651
|
+
"children": [
|
|
1652
|
+
{
|
|
1653
|
+
"type": "element",
|
|
1654
|
+
"name": "Titre",
|
|
1655
|
+
"children": [
|
|
1656
|
+
{
|
|
1657
|
+
"type": "element",
|
|
1658
|
+
"name": "Paragraphe",
|
|
1659
|
+
"children": [
|
|
1660
|
+
{
|
|
1661
|
+
"type": "text",
|
|
1662
|
+
"text": "Imposition des bénéfices"
|
|
1663
|
+
}
|
|
1664
|
+
]
|
|
1665
|
+
}
|
|
1666
|
+
]
|
|
1667
|
+
},
|
|
1668
|
+
{
|
|
1669
|
+
"type": "element",
|
|
1670
|
+
"name": "Paragraphe",
|
|
1671
|
+
"children": [
|
|
1672
|
+
{
|
|
1673
|
+
"type": "text",
|
|
1674
|
+
"text": "La société anonyme (SA) relève du régime de l'"
|
|
1675
|
+
},
|
|
1676
|
+
{
|
|
1677
|
+
"type": "element",
|
|
1678
|
+
"name": "MiseEnEvidence",
|
|
1679
|
+
"children": [
|
|
1680
|
+
{
|
|
1681
|
+
"type": "text",
|
|
1682
|
+
"text": "impôt sur les sociétés (IS)"
|
|
1683
|
+
},
|
|
1684
|
+
{
|
|
1685
|
+
"type": "element",
|
|
1686
|
+
"name": "MiseEnEvidence"
|
|
1687
|
+
}
|
|
1688
|
+
]
|
|
1689
|
+
},
|
|
1690
|
+
{
|
|
1691
|
+
"type": "element",
|
|
1692
|
+
"name": "MiseEnEvidence"
|
|
1693
|
+
},
|
|
1694
|
+
{
|
|
1695
|
+
"type": "text",
|
|
1696
|
+
"text": ". À ce titre, elle réalise chaque année une "
|
|
1697
|
+
},
|
|
1698
|
+
{
|
|
1699
|
+
"type": "element",
|
|
1700
|
+
"name": "LienInterne",
|
|
1701
|
+
"attributes": {
|
|
1702
|
+
"LienPublication": "R19525",
|
|
1703
|
+
"type": "Formulaire",
|
|
1704
|
+
"audience": "Professionnels"
|
|
1705
|
+
},
|
|
1706
|
+
"children": [
|
|
1707
|
+
{
|
|
1708
|
+
"type": "text",
|
|
1709
|
+
"text": "déclaration de résultat n° 2065"
|
|
1710
|
+
}
|
|
1711
|
+
]
|
|
1712
|
+
},
|
|
1713
|
+
{
|
|
1714
|
+
"type": "text",
|
|
1715
|
+
"text": ", dans les 3 mois de la clôture de l’exercice. Néanmoins, si l’exercice est clos le 31 décembre ou si aucun exercice ne l’est au cours d’une année, la déclaration est réalisée au plus tard "
|
|
1716
|
+
},
|
|
1717
|
+
{
|
|
1718
|
+
"type": "element",
|
|
1719
|
+
"name": "MiseEnEvidence",
|
|
1720
|
+
"children": [
|
|
1721
|
+
{
|
|
1722
|
+
"type": "text",
|
|
1723
|
+
"text": "le 2"
|
|
1724
|
+
},
|
|
1725
|
+
{
|
|
1726
|
+
"type": "element",
|
|
1727
|
+
"name": "Exposant",
|
|
1728
|
+
"children": [
|
|
1729
|
+
{
|
|
1730
|
+
"type": "text",
|
|
1731
|
+
"text": "e"
|
|
1732
|
+
}
|
|
1733
|
+
]
|
|
1734
|
+
},
|
|
1735
|
+
{
|
|
1736
|
+
"type": "element",
|
|
1737
|
+
"name": "LienIntra",
|
|
1738
|
+
"attributes": {
|
|
1739
|
+
"LienID": "R17509",
|
|
1740
|
+
"type": "Définition de glossaire"
|
|
1741
|
+
},
|
|
1742
|
+
"children": [
|
|
1743
|
+
{
|
|
1744
|
+
"type": "text",
|
|
1745
|
+
"text": "jour ouvré"
|
|
1746
|
+
}
|
|
1747
|
+
]
|
|
1748
|
+
},
|
|
1749
|
+
{
|
|
1750
|
+
"type": "text",
|
|
1751
|
+
"text": " suivant le 1"
|
|
1752
|
+
},
|
|
1753
|
+
{
|
|
1754
|
+
"type": "element",
|
|
1755
|
+
"name": "Exposant",
|
|
1756
|
+
"children": [
|
|
1757
|
+
{
|
|
1758
|
+
"type": "text",
|
|
1759
|
+
"text": "er"
|
|
1760
|
+
}
|
|
1761
|
+
]
|
|
1762
|
+
},
|
|
1763
|
+
{
|
|
1764
|
+
"type": "text",
|
|
1765
|
+
"text": " mai"
|
|
1766
|
+
}
|
|
1767
|
+
]
|
|
1768
|
+
},
|
|
1769
|
+
{
|
|
1770
|
+
"type": "text",
|
|
1771
|
+
"text": "."
|
|
1772
|
+
}
|
|
1773
|
+
]
|
|
1774
|
+
},
|
|
1775
|
+
{
|
|
1776
|
+
"type": "element",
|
|
1777
|
+
"name": "Paragraphe",
|
|
1778
|
+
"children": [
|
|
1779
|
+
{
|
|
1780
|
+
"type": "text",
|
|
1781
|
+
"text": "Le montant de l'impôt sur les sociétés (IS) est calculé à partir des résultats du dernier exercice clos. Le "
|
|
1782
|
+
},
|
|
1783
|
+
{
|
|
1784
|
+
"type": "element",
|
|
1785
|
+
"name": "MiseEnEvidence",
|
|
1786
|
+
"children": [
|
|
1787
|
+
{
|
|
1788
|
+
"type": "text",
|
|
1789
|
+
"text": "taux d'imposition est de"
|
|
1790
|
+
}
|
|
1791
|
+
]
|
|
1792
|
+
},
|
|
1793
|
+
{
|
|
1794
|
+
"type": "element",
|
|
1795
|
+
"name": "Valeur",
|
|
1796
|
+
"children": [
|
|
1797
|
+
{
|
|
1798
|
+
"type": "text",
|
|
1799
|
+
"text": "25 %"
|
|
1800
|
+
}
|
|
1801
|
+
]
|
|
1802
|
+
},
|
|
1803
|
+
{
|
|
1804
|
+
"type": "text",
|
|
1805
|
+
"text": " sur la totalité de ce résultat fiscal."
|
|
1806
|
+
}
|
|
1807
|
+
]
|
|
1808
|
+
},
|
|
1809
|
+
{
|
|
1810
|
+
"type": "element",
|
|
1811
|
+
"name": "ANoter",
|
|
1812
|
+
"children": [
|
|
1813
|
+
{
|
|
1814
|
+
"type": "element",
|
|
1815
|
+
"name": "Titre",
|
|
1816
|
+
"children": [
|
|
1817
|
+
{
|
|
1818
|
+
"type": "text",
|
|
1819
|
+
"text": "À noter"
|
|
1820
|
+
}
|
|
1821
|
+
]
|
|
1822
|
+
},
|
|
1823
|
+
{
|
|
1824
|
+
"type": "element",
|
|
1825
|
+
"name": "Paragraphe",
|
|
1826
|
+
"children": [
|
|
1827
|
+
{
|
|
1828
|
+
"type": "text",
|
|
1829
|
+
"text": "Un "
|
|
1830
|
+
},
|
|
1831
|
+
{
|
|
1832
|
+
"type": "element",
|
|
1833
|
+
"name": "MiseEnEvidence",
|
|
1834
|
+
"children": [
|
|
1835
|
+
{
|
|
1836
|
+
"type": "text",
|
|
1837
|
+
"text": "taux réduit de"
|
|
1838
|
+
}
|
|
1839
|
+
]
|
|
1840
|
+
},
|
|
1841
|
+
{
|
|
1842
|
+
"type": "element",
|
|
1843
|
+
"name": "Valeur",
|
|
1844
|
+
"children": [
|
|
1845
|
+
{
|
|
1846
|
+
"type": "text",
|
|
1847
|
+
"text": "15 %"
|
|
1848
|
+
}
|
|
1849
|
+
]
|
|
1850
|
+
},
|
|
1851
|
+
{
|
|
1852
|
+
"type": "text",
|
|
1853
|
+
"text": " s'applique aux petites et moyennes entreprises qui réalisent un chiffre d’affaires hors taxes n’excédant pas "
|
|
1854
|
+
},
|
|
1855
|
+
{
|
|
1856
|
+
"type": "element",
|
|
1857
|
+
"name": "Valeur",
|
|
1858
|
+
"children": [
|
|
1859
|
+
{
|
|
1860
|
+
"type": "text",
|
|
1861
|
+
"text": "10 000 000 €"
|
|
1862
|
+
}
|
|
1863
|
+
]
|
|
1864
|
+
},
|
|
1865
|
+
{
|
|
1866
|
+
"type": "text",
|
|
1867
|
+
"text": " et dont le capital est entièrement libéré et détenu pour au moins "
|
|
1868
|
+
},
|
|
1869
|
+
{
|
|
1870
|
+
"type": "element",
|
|
1871
|
+
"name": "Valeur",
|
|
1872
|
+
"children": [
|
|
1873
|
+
{
|
|
1874
|
+
"type": "text",
|
|
1875
|
+
"text": "75 %"
|
|
1876
|
+
}
|
|
1877
|
+
]
|
|
1878
|
+
},
|
|
1879
|
+
{
|
|
1880
|
+
"type": "text",
|
|
1881
|
+
"text": " par des personnes physiques. Ce taux s'applique sur la part des bénéfices allant jusqu'à "
|
|
1882
|
+
},
|
|
1883
|
+
{
|
|
1884
|
+
"type": "element",
|
|
1885
|
+
"name": "Valeur",
|
|
1886
|
+
"children": [
|
|
1887
|
+
{
|
|
1888
|
+
"type": "text",
|
|
1889
|
+
"text": "42 500 €"
|
|
1890
|
+
}
|
|
1891
|
+
]
|
|
1892
|
+
},
|
|
1893
|
+
{
|
|
1894
|
+
"type": "text",
|
|
1895
|
+
"text": ". Au delà, le taux d'imposition est de "
|
|
1896
|
+
},
|
|
1897
|
+
{
|
|
1898
|
+
"type": "element",
|
|
1899
|
+
"name": "Valeur",
|
|
1900
|
+
"children": [
|
|
1901
|
+
{
|
|
1902
|
+
"type": "text",
|
|
1903
|
+
"text": "25 %"
|
|
1904
|
+
}
|
|
1905
|
+
]
|
|
1906
|
+
},
|
|
1907
|
+
{
|
|
1908
|
+
"type": "text",
|
|
1909
|
+
"text": "."
|
|
1910
|
+
}
|
|
1911
|
+
]
|
|
1912
|
+
}
|
|
1913
|
+
]
|
|
1914
|
+
},
|
|
1915
|
+
{
|
|
1916
|
+
"type": "element",
|
|
1917
|
+
"name": "Paragraphe",
|
|
1918
|
+
"children": [
|
|
1919
|
+
{
|
|
1920
|
+
"type": "element",
|
|
1921
|
+
"name": "MiseEnEvidence",
|
|
1922
|
+
"children": [
|
|
1923
|
+
{
|
|
1924
|
+
"type": "text",
|
|
1925
|
+
"text": "En savoir plus sur l'option pour l'impôt sur le revenu (IR)"
|
|
1926
|
+
}
|
|
1927
|
+
]
|
|
1928
|
+
}
|
|
1929
|
+
]
|
|
1930
|
+
},
|
|
1931
|
+
{
|
|
1932
|
+
"type": "element",
|
|
1933
|
+
"name": "Paragraphe",
|
|
1934
|
+
"children": [
|
|
1935
|
+
{
|
|
1936
|
+
"type": "text",
|
|
1937
|
+
"text": "Une société peut "
|
|
1938
|
+
},
|
|
1939
|
+
{
|
|
1940
|
+
"type": "element",
|
|
1941
|
+
"name": "MiseEnEvidence",
|
|
1942
|
+
"children": [
|
|
1943
|
+
{
|
|
1944
|
+
"type": "text",
|
|
1945
|
+
"text": "opter pour le régime de l'impôt sur le revenu (IR)"
|
|
1946
|
+
}
|
|
1947
|
+
]
|
|
1948
|
+
},
|
|
1949
|
+
{
|
|
1950
|
+
"type": "text",
|
|
1951
|
+
"text": " lorsqu'elle remplit toutes les conditions suivantes :"
|
|
1952
|
+
}
|
|
1953
|
+
]
|
|
1954
|
+
},
|
|
1955
|
+
{
|
|
1956
|
+
"type": "element",
|
|
1957
|
+
"name": "Liste",
|
|
1958
|
+
"attributes": {
|
|
1959
|
+
"type": "puce"
|
|
1960
|
+
},
|
|
1961
|
+
"children": [
|
|
1962
|
+
{
|
|
1963
|
+
"type": "element",
|
|
1964
|
+
"name": "Item",
|
|
1965
|
+
"children": [
|
|
1966
|
+
{
|
|
1967
|
+
"type": "element",
|
|
1968
|
+
"name": "Paragraphe",
|
|
1969
|
+
"children": [
|
|
1970
|
+
{
|
|
1971
|
+
"type": "text",
|
|
1972
|
+
"text": "Elle exerce à titre principal une activité commerciale, artisanale, agricole ou libérale"
|
|
1973
|
+
}
|
|
1974
|
+
]
|
|
1975
|
+
}
|
|
1976
|
+
]
|
|
1977
|
+
},
|
|
1978
|
+
{
|
|
1979
|
+
"type": "element",
|
|
1980
|
+
"name": "Item",
|
|
1981
|
+
"children": [
|
|
1982
|
+
{
|
|
1983
|
+
"type": "element",
|
|
1984
|
+
"name": "Paragraphe",
|
|
1985
|
+
"children": [
|
|
1986
|
+
{
|
|
1987
|
+
"type": "text",
|
|
1988
|
+
"text": "Elle n'est pas cotée en bourse"
|
|
1989
|
+
}
|
|
1990
|
+
]
|
|
1991
|
+
}
|
|
1992
|
+
]
|
|
1993
|
+
},
|
|
1994
|
+
{
|
|
1995
|
+
"type": "element",
|
|
1996
|
+
"name": "Item",
|
|
1997
|
+
"children": [
|
|
1998
|
+
{
|
|
1999
|
+
"type": "element",
|
|
2000
|
+
"name": "Paragraphe",
|
|
2001
|
+
"children": [
|
|
2002
|
+
{
|
|
2003
|
+
"type": "text",
|
|
2004
|
+
"text": "Elle emploie "
|
|
2005
|
+
},
|
|
2006
|
+
{
|
|
2007
|
+
"type": "element",
|
|
2008
|
+
"name": "MiseEnEvidence",
|
|
2009
|
+
"children": [
|
|
2010
|
+
{
|
|
2011
|
+
"type": "text",
|
|
2012
|
+
"text": "moins de 50 salariés"
|
|
2013
|
+
}
|
|
2014
|
+
]
|
|
2015
|
+
}
|
|
2016
|
+
]
|
|
2017
|
+
}
|
|
2018
|
+
]
|
|
2019
|
+
},
|
|
2020
|
+
{
|
|
2021
|
+
"type": "element",
|
|
2022
|
+
"name": "Item",
|
|
2023
|
+
"children": [
|
|
2024
|
+
{
|
|
2025
|
+
"type": "element",
|
|
2026
|
+
"name": "Paragraphe",
|
|
2027
|
+
"children": [
|
|
2028
|
+
{
|
|
2029
|
+
"type": "text",
|
|
2030
|
+
"text": "Elle réalise un"
|
|
2031
|
+
},
|
|
2032
|
+
{
|
|
2033
|
+
"type": "element",
|
|
2034
|
+
"name": "MiseEnEvidence",
|
|
2035
|
+
"children": [
|
|
2036
|
+
{
|
|
2037
|
+
"type": "text",
|
|
2038
|
+
"text": " chiffre d'affaires annuel"
|
|
2039
|
+
}
|
|
2040
|
+
]
|
|
2041
|
+
},
|
|
2042
|
+
{
|
|
2043
|
+
"type": "text",
|
|
2044
|
+
"text": " ou avoir un "
|
|
2045
|
+
},
|
|
2046
|
+
{
|
|
2047
|
+
"type": "element",
|
|
2048
|
+
"name": "MiseEnEvidence",
|
|
2049
|
+
"children": [
|
|
2050
|
+
{
|
|
2051
|
+
"type": "text",
|
|
2052
|
+
"text": "bilan total"
|
|
2053
|
+
}
|
|
2054
|
+
]
|
|
2055
|
+
},
|
|
2056
|
+
{
|
|
2057
|
+
"type": "text",
|
|
2058
|
+
"text": " inférieur à "
|
|
2059
|
+
},
|
|
2060
|
+
{
|
|
2061
|
+
"type": "element",
|
|
2062
|
+
"name": "Valeur",
|
|
2063
|
+
"children": [
|
|
2064
|
+
{
|
|
2065
|
+
"type": "text",
|
|
2066
|
+
"text": "10 000 000 €"
|
|
2067
|
+
}
|
|
2068
|
+
]
|
|
2069
|
+
}
|
|
2070
|
+
]
|
|
2071
|
+
}
|
|
2072
|
+
]
|
|
2073
|
+
},
|
|
2074
|
+
{
|
|
2075
|
+
"type": "element",
|
|
2076
|
+
"name": "Item",
|
|
2077
|
+
"children": [
|
|
2078
|
+
{
|
|
2079
|
+
"type": "element",
|
|
2080
|
+
"name": "Paragraphe",
|
|
2081
|
+
"children": [
|
|
2082
|
+
{
|
|
2083
|
+
"type": "text",
|
|
2084
|
+
"text": "Elle doit avoir été créée depuis"
|
|
2085
|
+
},
|
|
2086
|
+
{
|
|
2087
|
+
"type": "element",
|
|
2088
|
+
"name": "MiseEnEvidence",
|
|
2089
|
+
"children": [
|
|
2090
|
+
{
|
|
2091
|
+
"type": "text",
|
|
2092
|
+
"text": " moins de 5 ans"
|
|
2093
|
+
}
|
|
2094
|
+
]
|
|
2095
|
+
},
|
|
2096
|
+
{
|
|
2097
|
+
"type": "text",
|
|
2098
|
+
"text": " au moment de la demande d'option"
|
|
2099
|
+
}
|
|
2100
|
+
]
|
|
2101
|
+
}
|
|
2102
|
+
]
|
|
2103
|
+
},
|
|
2104
|
+
{
|
|
2105
|
+
"type": "element",
|
|
2106
|
+
"name": "Item",
|
|
2107
|
+
"children": [
|
|
2108
|
+
{
|
|
2109
|
+
"type": "element",
|
|
2110
|
+
"name": "Paragraphe",
|
|
2111
|
+
"children": [
|
|
2112
|
+
{
|
|
2113
|
+
"type": "text",
|
|
2114
|
+
"text": "Les "
|
|
2115
|
+
},
|
|
2116
|
+
{
|
|
2117
|
+
"type": "element",
|
|
2118
|
+
"name": "MiseEnEvidence",
|
|
2119
|
+
"children": [
|
|
2120
|
+
{
|
|
2121
|
+
"type": "text",
|
|
2122
|
+
"text": "droits de vote"
|
|
2123
|
+
}
|
|
2124
|
+
]
|
|
2125
|
+
},
|
|
2126
|
+
{
|
|
2127
|
+
"type": "text",
|
|
2128
|
+
"text": " doivent être détenus à "
|
|
2129
|
+
},
|
|
2130
|
+
{
|
|
2131
|
+
"type": "element",
|
|
2132
|
+
"name": "MiseEnEvidence",
|
|
2133
|
+
"children": [
|
|
2134
|
+
{
|
|
2135
|
+
"type": "text",
|
|
2136
|
+
"text": "au moins"
|
|
2137
|
+
}
|
|
2138
|
+
]
|
|
2139
|
+
},
|
|
2140
|
+
{
|
|
2141
|
+
"type": "element",
|
|
2142
|
+
"name": "Valeur",
|
|
2143
|
+
"children": [
|
|
2144
|
+
{
|
|
2145
|
+
"type": "text",
|
|
2146
|
+
"text": "50 %"
|
|
2147
|
+
}
|
|
2148
|
+
]
|
|
2149
|
+
},
|
|
2150
|
+
{
|
|
2151
|
+
"type": "text",
|
|
2152
|
+
"text": " par une ou plusieurs personnes physiques"
|
|
1518
2153
|
}
|
|
1519
2154
|
]
|
|
1520
2155
|
}
|
|
@@ -1528,36 +2163,47 @@
|
|
|
1528
2163
|
"type": "element",
|
|
1529
2164
|
"name": "Paragraphe",
|
|
1530
2165
|
"children": [
|
|
2166
|
+
{
|
|
2167
|
+
"type": "text",
|
|
2168
|
+
"text": "Les"
|
|
2169
|
+
},
|
|
1531
2170
|
{
|
|
1532
2171
|
"type": "element",
|
|
1533
|
-
"name": "
|
|
1534
|
-
"attributes": {
|
|
1535
|
-
"LienPublication": "F32234",
|
|
1536
|
-
"type": "Fiche d'information conditionnée",
|
|
1537
|
-
"audience": "Professionnels"
|
|
1538
|
-
},
|
|
2172
|
+
"name": "MiseEnEvidence",
|
|
1539
2173
|
"children": [
|
|
1540
2174
|
{
|
|
1541
2175
|
"type": "text",
|
|
1542
|
-
"text": "
|
|
2176
|
+
"text": " droits de vote"
|
|
1543
2177
|
}
|
|
1544
2178
|
]
|
|
1545
|
-
}
|
|
1546
|
-
]
|
|
1547
|
-
}
|
|
1548
|
-
]
|
|
1549
|
-
},
|
|
1550
|
-
{
|
|
1551
|
-
"type": "element",
|
|
1552
|
-
"name": "Item",
|
|
1553
|
-
"children": [
|
|
1554
|
-
{
|
|
1555
|
-
"type": "element",
|
|
1556
|
-
"name": "Paragraphe",
|
|
1557
|
-
"children": [
|
|
2179
|
+
},
|
|
1558
2180
|
{
|
|
1559
2181
|
"type": "text",
|
|
1560
|
-
"text": "
|
|
2182
|
+
"text": " doivent être détenus à "
|
|
2183
|
+
},
|
|
2184
|
+
{
|
|
2185
|
+
"type": "element",
|
|
2186
|
+
"name": "MiseEnEvidence",
|
|
2187
|
+
"children": [
|
|
2188
|
+
{
|
|
2189
|
+
"type": "text",
|
|
2190
|
+
"text": "au moins"
|
|
2191
|
+
}
|
|
2192
|
+
]
|
|
2193
|
+
},
|
|
2194
|
+
{
|
|
2195
|
+
"type": "element",
|
|
2196
|
+
"name": "Valeur",
|
|
2197
|
+
"children": [
|
|
2198
|
+
{
|
|
2199
|
+
"type": "text",
|
|
2200
|
+
"text": "34 %"
|
|
2201
|
+
}
|
|
2202
|
+
]
|
|
2203
|
+
},
|
|
2204
|
+
{
|
|
2205
|
+
"type": "text",
|
|
2206
|
+
"text": " par l'une ou les personnes suivantes : président, directeur général, président du conseil de surveillance, membre du directoire ou gérant et les membres de leur foyer fiscal."
|
|
1561
2207
|
}
|
|
1562
2208
|
]
|
|
1563
2209
|
}
|
|
@@ -1571,21 +2217,7 @@
|
|
|
1571
2217
|
"children": [
|
|
1572
2218
|
{
|
|
1573
2219
|
"type": "text",
|
|
1574
|
-
"text": "
|
|
1575
|
-
},
|
|
1576
|
-
{
|
|
1577
|
-
"type": "element",
|
|
1578
|
-
"name": "MiseEnEvidence",
|
|
1579
|
-
"children": [
|
|
1580
|
-
{
|
|
1581
|
-
"type": "text",
|
|
1582
|
-
"text": "assemblée générale ordinaire (AGO)"
|
|
1583
|
-
}
|
|
1584
|
-
]
|
|
1585
|
-
},
|
|
1586
|
-
{
|
|
1587
|
-
"type": "text",
|
|
1588
|
-
"text": " tandis que les décisions de modification des statuts se prennent en "
|
|
2220
|
+
"text": "Cette option est valable pour "
|
|
1589
2221
|
},
|
|
1590
2222
|
{
|
|
1591
2223
|
"type": "element",
|
|
@@ -1593,126 +2225,13 @@
|
|
|
1593
2225
|
"children": [
|
|
1594
2226
|
{
|
|
1595
2227
|
"type": "text",
|
|
1596
|
-
"text": "
|
|
1597
|
-
}
|
|
1598
|
-
]
|
|
1599
|
-
},
|
|
1600
|
-
{
|
|
1601
|
-
"type": "text",
|
|
1602
|
-
"text": "."
|
|
1603
|
-
}
|
|
1604
|
-
]
|
|
1605
|
-
}
|
|
1606
|
-
]
|
|
1607
|
-
}
|
|
1608
|
-
]
|
|
1609
|
-
},
|
|
1610
|
-
{
|
|
1611
|
-
"type": "element",
|
|
1612
|
-
"name": "Chapitre",
|
|
1613
|
-
"children": [
|
|
1614
|
-
{
|
|
1615
|
-
"type": "element",
|
|
1616
|
-
"name": "Titre",
|
|
1617
|
-
"children": [
|
|
1618
|
-
{
|
|
1619
|
-
"type": "element",
|
|
1620
|
-
"name": "Paragraphe",
|
|
1621
|
-
"children": [
|
|
1622
|
-
{
|
|
1623
|
-
"type": "text",
|
|
1624
|
-
"text": "Régime fiscal de la SA"
|
|
1625
|
-
}
|
|
1626
|
-
]
|
|
1627
|
-
}
|
|
1628
|
-
]
|
|
1629
|
-
},
|
|
1630
|
-
{
|
|
1631
|
-
"type": "element",
|
|
1632
|
-
"name": "SousChapitre",
|
|
1633
|
-
"children": [
|
|
1634
|
-
{
|
|
1635
|
-
"type": "element",
|
|
1636
|
-
"name": "Titre",
|
|
1637
|
-
"children": [
|
|
1638
|
-
{
|
|
1639
|
-
"type": "element",
|
|
1640
|
-
"name": "Paragraphe",
|
|
1641
|
-
"children": [
|
|
1642
|
-
{
|
|
1643
|
-
"type": "text",
|
|
1644
|
-
"text": "Imposition des bénéfices"
|
|
1645
|
-
}
|
|
1646
|
-
]
|
|
1647
|
-
}
|
|
1648
|
-
]
|
|
1649
|
-
},
|
|
1650
|
-
{
|
|
1651
|
-
"type": "element",
|
|
1652
|
-
"name": "Paragraphe",
|
|
1653
|
-
"children": [
|
|
1654
|
-
{
|
|
1655
|
-
"type": "element",
|
|
1656
|
-
"name": "LienInterne",
|
|
1657
|
-
"attributes": {
|
|
1658
|
-
"LienPublication": "N13442",
|
|
1659
|
-
"type": "Dossier",
|
|
1660
|
-
"audience": "Professionnels"
|
|
1661
|
-
},
|
|
1662
|
-
"children": [
|
|
1663
|
-
{
|
|
1664
|
-
"type": "text",
|
|
1665
|
-
"text": "Impôt sur les sociétés (IS)"
|
|
1666
|
-
}
|
|
1667
|
-
]
|
|
1668
|
-
},
|
|
1669
|
-
{
|
|
1670
|
-
"type": "text",
|
|
1671
|
-
"text": " : régime par défaut. Le bénéfice imposable est calculé, entre autres, après déduction de la rémunération du dirigeant."
|
|
1672
|
-
}
|
|
1673
|
-
]
|
|
1674
|
-
},
|
|
1675
|
-
{
|
|
1676
|
-
"type": "element",
|
|
1677
|
-
"name": "Paragraphe",
|
|
1678
|
-
"children": [
|
|
1679
|
-
{
|
|
1680
|
-
"type": "element",
|
|
1681
|
-
"name": "LienInterne",
|
|
1682
|
-
"attributes": {
|
|
1683
|
-
"LienPublication": "N23456",
|
|
1684
|
-
"type": "Dossier",
|
|
1685
|
-
"audience": "Professionnels"
|
|
1686
|
-
},
|
|
1687
|
-
"children": [
|
|
1688
|
-
{
|
|
1689
|
-
"type": "text",
|
|
1690
|
-
"text": "Impôt sur le revenu (IR)"
|
|
1691
|
-
}
|
|
1692
|
-
]
|
|
1693
|
-
},
|
|
1694
|
-
{
|
|
1695
|
-
"type": "text",
|
|
1696
|
-
"text": " : option possible pendant 5 exercices, sous réserve de respecter "
|
|
1697
|
-
},
|
|
1698
|
-
{
|
|
1699
|
-
"type": "element",
|
|
1700
|
-
"name": "LienInterne",
|
|
1701
|
-
"attributes": {
|
|
1702
|
-
"LienPublication": "F31265",
|
|
1703
|
-
"type": "Fiche d'information conditionnée",
|
|
1704
|
-
"audience": "Professionnels"
|
|
1705
|
-
},
|
|
1706
|
-
"children": [
|
|
1707
|
-
{
|
|
1708
|
-
"type": "text",
|
|
1709
|
-
"text": "certaines conditions"
|
|
2228
|
+
"text": "5 exercices comptables"
|
|
1710
2229
|
}
|
|
1711
2230
|
]
|
|
1712
2231
|
},
|
|
1713
2232
|
{
|
|
1714
2233
|
"type": "text",
|
|
1715
|
-
"text": "
|
|
2234
|
+
"text": " et ne peut pas être renouvelée. Cette option entraine une imposition du résultat directement au niveau des associés, en fonction de la participation de chacun dans le capital de la société."
|
|
1716
2235
|
}
|
|
1717
2236
|
]
|
|
1718
2237
|
}
|
|
@@ -3117,8 +3636,19 @@
|
|
|
3117
3636
|
"name": "Paragraphe",
|
|
3118
3637
|
"children": [
|
|
3119
3638
|
{
|
|
3120
|
-
"type": "
|
|
3121
|
-
"
|
|
3639
|
+
"type": "element",
|
|
3640
|
+
"name": "LienInterne",
|
|
3641
|
+
"attributes": {
|
|
3642
|
+
"LienPublication": "F37366",
|
|
3643
|
+
"type": "Fiche d'information conditionnée",
|
|
3644
|
+
"audience": "Professionnels"
|
|
3645
|
+
},
|
|
3646
|
+
"children": [
|
|
3647
|
+
{
|
|
3648
|
+
"type": "text",
|
|
3649
|
+
"text": "SAS"
|
|
3650
|
+
}
|
|
3651
|
+
]
|
|
3122
3652
|
}
|
|
3123
3653
|
]
|
|
3124
3654
|
}
|
|
@@ -3133,8 +3663,19 @@
|
|
|
3133
3663
|
"name": "Paragraphe",
|
|
3134
3664
|
"children": [
|
|
3135
3665
|
{
|
|
3136
|
-
"type": "
|
|
3137
|
-
"
|
|
3666
|
+
"type": "element",
|
|
3667
|
+
"name": "LienInterne",
|
|
3668
|
+
"attributes": {
|
|
3669
|
+
"LienPublication": "F37411",
|
|
3670
|
+
"type": "Fiche d'information conditionnée",
|
|
3671
|
+
"audience": "Professionnels"
|
|
3672
|
+
},
|
|
3673
|
+
"children": [
|
|
3674
|
+
{
|
|
3675
|
+
"type": "text",
|
|
3676
|
+
"text": "SARL"
|
|
3677
|
+
}
|
|
3678
|
+
]
|
|
3138
3679
|
}
|
|
3139
3680
|
]
|
|
3140
3681
|
}
|
|
@@ -4132,6 +4673,41 @@
|
|
|
4132
4673
|
}
|
|
4133
4674
|
]
|
|
4134
4675
|
},
|
|
4676
|
+
{
|
|
4677
|
+
"type": "element",
|
|
4678
|
+
"name": "Definition",
|
|
4679
|
+
"attributes": {
|
|
4680
|
+
"ID": "R69676"
|
|
4681
|
+
},
|
|
4682
|
+
"children": [
|
|
4683
|
+
{
|
|
4684
|
+
"type": "element",
|
|
4685
|
+
"name": "Titre",
|
|
4686
|
+
"children": [
|
|
4687
|
+
{
|
|
4688
|
+
"type": "text",
|
|
4689
|
+
"text": "Profession libérale réglementée"
|
|
4690
|
+
}
|
|
4691
|
+
]
|
|
4692
|
+
},
|
|
4693
|
+
{
|
|
4694
|
+
"type": "element",
|
|
4695
|
+
"name": "Texte",
|
|
4696
|
+
"children": [
|
|
4697
|
+
{
|
|
4698
|
+
"type": "element",
|
|
4699
|
+
"name": "Paragraphe",
|
|
4700
|
+
"children": [
|
|
4701
|
+
{
|
|
4702
|
+
"type": "text",
|
|
4703
|
+
"text": "Activité libérale soumise à un statut législatif ou réglementaire particulier ou dont le titre est protégé (ex : médecin, chirurgien-dentiste, infirmier, avocat, architecte, expert-comptable, commissaire aux comptes)"
|
|
4704
|
+
}
|
|
4705
|
+
]
|
|
4706
|
+
}
|
|
4707
|
+
]
|
|
4708
|
+
}
|
|
4709
|
+
]
|
|
4710
|
+
},
|
|
4135
4711
|
{
|
|
4136
4712
|
"type": "element",
|
|
4137
4713
|
"name": "Definition",
|
|
@@ -4167,6 +4743,41 @@
|
|
|
4167
4743
|
}
|
|
4168
4744
|
]
|
|
4169
4745
|
},
|
|
4746
|
+
{
|
|
4747
|
+
"type": "element",
|
|
4748
|
+
"name": "Definition",
|
|
4749
|
+
"attributes": {
|
|
4750
|
+
"ID": "R17509"
|
|
4751
|
+
},
|
|
4752
|
+
"children": [
|
|
4753
|
+
{
|
|
4754
|
+
"type": "element",
|
|
4755
|
+
"name": "Titre",
|
|
4756
|
+
"children": [
|
|
4757
|
+
{
|
|
4758
|
+
"type": "text",
|
|
4759
|
+
"text": "Jour ouvré"
|
|
4760
|
+
}
|
|
4761
|
+
]
|
|
4762
|
+
},
|
|
4763
|
+
{
|
|
4764
|
+
"type": "element",
|
|
4765
|
+
"name": "Texte",
|
|
4766
|
+
"children": [
|
|
4767
|
+
{
|
|
4768
|
+
"type": "element",
|
|
4769
|
+
"name": "Paragraphe",
|
|
4770
|
+
"children": [
|
|
4771
|
+
{
|
|
4772
|
+
"type": "text",
|
|
4773
|
+
"text": "Jour effectivement travaillé dans une entreprise ou une administration. On en compte 5 par semaine."
|
|
4774
|
+
}
|
|
4775
|
+
]
|
|
4776
|
+
}
|
|
4777
|
+
]
|
|
4778
|
+
}
|
|
4779
|
+
]
|
|
4780
|
+
},
|
|
4170
4781
|
{
|
|
4171
4782
|
"type": "element",
|
|
4172
4783
|
"name": "QuestionReponse",
|