@socialgouv/fiches-vdd 2.1167.0 → 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 +7 -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 +213 -213
- package/data/index.json +77249 -77249
- package/data/particuliers/F1132.json +4 -2
- package/data/particuliers/F13243.json +1 -1
- package/data/particuliers/F134.json +2 -192
- package/data/particuliers/F15252.json +35 -0
- package/data/particuliers/F1670.json +0 -32
- 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/F1871.json +25 -6
- 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/F31442.json +2 -2
- package/data/particuliers/F3175.json +2 -1
- package/data/particuliers/F3177.json +2 -1
- package/data/particuliers/F33835.json +2 -2
- package/data/particuliers/F34246.json +2 -1
- package/data/particuliers/F358.json +22 -2
- package/data/particuliers/F36401.json +420 -104
- package/data/particuliers/F426.json +2 -1
- package/data/particuliers/F427.json +2 -1
- package/data/particuliers/R17094.json +72 -34
- package/data/particuliers/R17454.json +76 -3
- package/data/particuliers/R49993.json +4 -4
- package/data/particuliers/R52881.json +33 -40
- package/data/particuliers/R62642.json +1 -1
- package/data/particuliers/R62643.json +1 -1
- package/data/particuliers/R69487.json +4 -4
- package/data/particuliers/index.json +5329 -5329
- package/data/professionnels/F15252.json +35 -0
- package/data/professionnels/F20564.json +2 -2
- 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/index.json +2401 -2401
- package/package.json +1 -1
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"text": ", à l'exception de certains secteurs réglementés (débit de tabac, assurance, "
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"text": "professions libérales réglementées"
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"text": "Toute décision impliquant une "
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"LienPublication": "F32234",
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"text": "approbation des commanditaires"
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"text": " réunis en assemblée extraordinaire et "
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"text": "l'accord des commandités"
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"text": " qui, sauf disposition contraire des statuts, doit être "
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"text": "unanime"
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"children": [
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"text": "Régime fiscal de la SCA"
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"text": "Imposition des bénéfices"
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"text": "La SCA relève du régime de l'"
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"text": "impôt sur les sociétés (IS)"
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"text": ". À ce titre, elle réalise chaque année une "
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"LienPublication": "R19525",
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"type": "Formulaire",
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"audience": "Professionnels"
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"text": "déclaration de résultat n° 2065"
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"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 "
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"text": "le 2"
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2040
|
+
{
|
|
2041
|
+
"type": "element",
|
|
2042
|
+
"name": "Paragraphe",
|
|
2043
|
+
"children": [
|
|
2044
|
+
{
|
|
2045
|
+
"type": "text",
|
|
2046
|
+
"text": "Un "
|
|
2047
|
+
},
|
|
2048
|
+
{
|
|
2049
|
+
"type": "element",
|
|
2050
|
+
"name": "MiseEnEvidence",
|
|
2051
|
+
"children": [
|
|
2052
|
+
{
|
|
2053
|
+
"type": "text",
|
|
2054
|
+
"text": "taux réduit de"
|
|
2055
|
+
}
|
|
2056
|
+
]
|
|
2057
|
+
},
|
|
2058
|
+
{
|
|
2059
|
+
"type": "element",
|
|
2060
|
+
"name": "Valeur",
|
|
2061
|
+
"children": [
|
|
2062
|
+
{
|
|
2063
|
+
"type": "text",
|
|
2064
|
+
"text": "15 %"
|
|
2065
|
+
}
|
|
2066
|
+
]
|
|
2067
|
+
},
|
|
2068
|
+
{
|
|
2069
|
+
"type": "text",
|
|
2070
|
+
"text": " s'applique aux petites et moyennes entreprises qui réalisent un chiffre d’affaires hors taxes n’excédant pas "
|
|
2071
|
+
},
|
|
2072
|
+
{
|
|
2073
|
+
"type": "element",
|
|
2074
|
+
"name": "Valeur",
|
|
2075
|
+
"children": [
|
|
2076
|
+
{
|
|
2077
|
+
"type": "text",
|
|
2078
|
+
"text": "10 000 000 €"
|
|
2079
|
+
}
|
|
2080
|
+
]
|
|
2081
|
+
},
|
|
2082
|
+
{
|
|
2083
|
+
"type": "text",
|
|
2084
|
+
"text": " et dont le capital est entièrement libéré et détenu pour au moins "
|
|
2085
|
+
},
|
|
2086
|
+
{
|
|
2087
|
+
"type": "element",
|
|
2088
|
+
"name": "Valeur",
|
|
2089
|
+
"children": [
|
|
2090
|
+
{
|
|
2091
|
+
"type": "text",
|
|
2092
|
+
"text": "75 %"
|
|
2093
|
+
}
|
|
2094
|
+
]
|
|
2095
|
+
},
|
|
2096
|
+
{
|
|
2097
|
+
"type": "text",
|
|
2098
|
+
"text": " par des personnes physiques. Ce taux s'applique sur la part des bénéfices allant jusqu'à "
|
|
2099
|
+
},
|
|
2100
|
+
{
|
|
2101
|
+
"type": "element",
|
|
2102
|
+
"name": "Valeur",
|
|
2103
|
+
"children": [
|
|
2104
|
+
{
|
|
2105
|
+
"type": "text",
|
|
2106
|
+
"text": "42 500 €"
|
|
2107
|
+
}
|
|
2108
|
+
]
|
|
2109
|
+
},
|
|
2110
|
+
{
|
|
2111
|
+
"type": "text",
|
|
2112
|
+
"text": ". Au delà, le taux d'imposition est de "
|
|
2113
|
+
},
|
|
2114
|
+
{
|
|
2115
|
+
"type": "element",
|
|
2116
|
+
"name": "Valeur",
|
|
2117
|
+
"children": [
|
|
2118
|
+
{
|
|
2119
|
+
"type": "text",
|
|
2120
|
+
"text": "25 %"
|
|
2121
|
+
}
|
|
2122
|
+
]
|
|
2123
|
+
},
|
|
2124
|
+
{
|
|
2125
|
+
"type": "text",
|
|
2126
|
+
"text": "."
|
|
2127
|
+
}
|
|
2128
|
+
]
|
|
2129
|
+
}
|
|
2130
|
+
]
|
|
2131
|
+
},
|
|
2132
|
+
{
|
|
2133
|
+
"type": "element",
|
|
2134
|
+
"name": "Paragraphe",
|
|
2135
|
+
"children": [
|
|
2136
|
+
{
|
|
2137
|
+
"type": "element",
|
|
2138
|
+
"name": "MiseEnEvidence",
|
|
2139
|
+
"children": [
|
|
2140
|
+
{
|
|
2141
|
+
"type": "text",
|
|
2142
|
+
"text": "En savoir plus sur l'option pour l'impôt sur le revenu (IR)"
|
|
2143
|
+
}
|
|
2144
|
+
]
|
|
2145
|
+
}
|
|
2146
|
+
]
|
|
2147
|
+
},
|
|
2148
|
+
{
|
|
2149
|
+
"type": "element",
|
|
2150
|
+
"name": "Paragraphe",
|
|
2151
|
+
"children": [
|
|
2152
|
+
{
|
|
2153
|
+
"type": "text",
|
|
2154
|
+
"text": "Une société peut "
|
|
2155
|
+
},
|
|
2156
|
+
{
|
|
2157
|
+
"type": "element",
|
|
2158
|
+
"name": "MiseEnEvidence",
|
|
2159
|
+
"children": [
|
|
2160
|
+
{
|
|
2161
|
+
"type": "text",
|
|
2162
|
+
"text": "opter pour le régime de l'impôt sur le revenu (IR)"
|
|
2163
|
+
}
|
|
2164
|
+
]
|
|
2165
|
+
},
|
|
2166
|
+
{
|
|
2167
|
+
"type": "text",
|
|
2168
|
+
"text": " lorsqu'elle remplit toutes les conditions suivantes :"
|
|
2169
|
+
}
|
|
2170
|
+
]
|
|
2171
|
+
},
|
|
2172
|
+
{
|
|
2173
|
+
"type": "element",
|
|
2174
|
+
"name": "Liste",
|
|
2175
|
+
"attributes": {
|
|
2176
|
+
"type": "puce"
|
|
2177
|
+
},
|
|
2178
|
+
"children": [
|
|
2179
|
+
{
|
|
2180
|
+
"type": "element",
|
|
2181
|
+
"name": "Item",
|
|
2182
|
+
"children": [
|
|
2183
|
+
{
|
|
2184
|
+
"type": "element",
|
|
2185
|
+
"name": "Paragraphe",
|
|
2186
|
+
"children": [
|
|
2187
|
+
{
|
|
2188
|
+
"type": "text",
|
|
2189
|
+
"text": "Elle exerce à titre principal une activité commerciale, artisanale, agricole ou libérale"
|
|
2190
|
+
}
|
|
2191
|
+
]
|
|
2192
|
+
}
|
|
2193
|
+
]
|
|
2194
|
+
},
|
|
2195
|
+
{
|
|
2196
|
+
"type": "element",
|
|
2197
|
+
"name": "Item",
|
|
2198
|
+
"children": [
|
|
2199
|
+
{
|
|
2200
|
+
"type": "element",
|
|
2201
|
+
"name": "Paragraphe",
|
|
2202
|
+
"children": [
|
|
2203
|
+
{
|
|
2204
|
+
"type": "text",
|
|
2205
|
+
"text": "Elle n'est pas cotée en bourse"
|
|
2206
|
+
}
|
|
2207
|
+
]
|
|
2208
|
+
}
|
|
2209
|
+
]
|
|
2210
|
+
},
|
|
2211
|
+
{
|
|
2212
|
+
"type": "element",
|
|
2213
|
+
"name": "Item",
|
|
2214
|
+
"children": [
|
|
2215
|
+
{
|
|
2216
|
+
"type": "element",
|
|
2217
|
+
"name": "Paragraphe",
|
|
2218
|
+
"children": [
|
|
2219
|
+
{
|
|
2220
|
+
"type": "text",
|
|
2221
|
+
"text": "Elle emploie "
|
|
2222
|
+
},
|
|
2223
|
+
{
|
|
2224
|
+
"type": "element",
|
|
2225
|
+
"name": "MiseEnEvidence",
|
|
2226
|
+
"children": [
|
|
2227
|
+
{
|
|
2228
|
+
"type": "text",
|
|
2229
|
+
"text": "moins de 50 salariés"
|
|
2230
|
+
}
|
|
2231
|
+
]
|
|
2232
|
+
}
|
|
2233
|
+
]
|
|
2234
|
+
}
|
|
2235
|
+
]
|
|
2236
|
+
},
|
|
2237
|
+
{
|
|
2238
|
+
"type": "element",
|
|
2239
|
+
"name": "Item",
|
|
2240
|
+
"children": [
|
|
2241
|
+
{
|
|
2242
|
+
"type": "element",
|
|
2243
|
+
"name": "Paragraphe",
|
|
2244
|
+
"children": [
|
|
2245
|
+
{
|
|
2246
|
+
"type": "text",
|
|
2247
|
+
"text": "Elle réalise un"
|
|
2248
|
+
},
|
|
2249
|
+
{
|
|
2250
|
+
"type": "element",
|
|
2251
|
+
"name": "MiseEnEvidence",
|
|
2252
|
+
"children": [
|
|
2253
|
+
{
|
|
2254
|
+
"type": "text",
|
|
2255
|
+
"text": " chiffre d'affaires annuel"
|
|
2256
|
+
}
|
|
2257
|
+
]
|
|
2258
|
+
},
|
|
2259
|
+
{
|
|
2260
|
+
"type": "text",
|
|
2261
|
+
"text": " ou avoir un "
|
|
2262
|
+
},
|
|
2263
|
+
{
|
|
2264
|
+
"type": "element",
|
|
2265
|
+
"name": "MiseEnEvidence",
|
|
2266
|
+
"children": [
|
|
2267
|
+
{
|
|
2268
|
+
"type": "text",
|
|
2269
|
+
"text": "bilan total"
|
|
2270
|
+
}
|
|
2271
|
+
]
|
|
2272
|
+
},
|
|
2273
|
+
{
|
|
2274
|
+
"type": "text",
|
|
2275
|
+
"text": " inférieur à "
|
|
2276
|
+
},
|
|
2277
|
+
{
|
|
2278
|
+
"type": "element",
|
|
2279
|
+
"name": "Valeur",
|
|
2280
|
+
"children": [
|
|
2281
|
+
{
|
|
2282
|
+
"type": "text",
|
|
2283
|
+
"text": "10 000 000 €"
|
|
2284
|
+
}
|
|
2285
|
+
]
|
|
2286
|
+
}
|
|
2287
|
+
]
|
|
2288
|
+
}
|
|
2289
|
+
]
|
|
2290
|
+
},
|
|
2291
|
+
{
|
|
2292
|
+
"type": "element",
|
|
2293
|
+
"name": "Item",
|
|
2294
|
+
"children": [
|
|
2295
|
+
{
|
|
2296
|
+
"type": "element",
|
|
2297
|
+
"name": "Paragraphe",
|
|
2298
|
+
"children": [
|
|
2299
|
+
{
|
|
2300
|
+
"type": "text",
|
|
2301
|
+
"text": "Elle doit avoir été créée depuis"
|
|
2302
|
+
},
|
|
2303
|
+
{
|
|
2304
|
+
"type": "element",
|
|
2305
|
+
"name": "MiseEnEvidence",
|
|
2306
|
+
"children": [
|
|
2307
|
+
{
|
|
2308
|
+
"type": "text",
|
|
2309
|
+
"text": " moins de 5 ans"
|
|
2310
|
+
}
|
|
2311
|
+
]
|
|
2312
|
+
},
|
|
2313
|
+
{
|
|
2314
|
+
"type": "text",
|
|
2315
|
+
"text": " au moment de la demande d'option"
|
|
2316
|
+
}
|
|
2317
|
+
]
|
|
2318
|
+
}
|
|
2319
|
+
]
|
|
2320
|
+
},
|
|
2321
|
+
{
|
|
2322
|
+
"type": "element",
|
|
2323
|
+
"name": "Item",
|
|
2324
|
+
"children": [
|
|
2325
|
+
{
|
|
2326
|
+
"type": "element",
|
|
2327
|
+
"name": "Paragraphe",
|
|
2328
|
+
"children": [
|
|
2329
|
+
{
|
|
2330
|
+
"type": "text",
|
|
2331
|
+
"text": "Les "
|
|
2332
|
+
},
|
|
2333
|
+
{
|
|
2334
|
+
"type": "element",
|
|
2335
|
+
"name": "MiseEnEvidence",
|
|
2336
|
+
"children": [
|
|
2337
|
+
{
|
|
2338
|
+
"type": "text",
|
|
2339
|
+
"text": "droits de vote"
|
|
2340
|
+
}
|
|
2341
|
+
]
|
|
2342
|
+
},
|
|
2343
|
+
{
|
|
2344
|
+
"type": "text",
|
|
2345
|
+
"text": " doivent être détenus à "
|
|
2346
|
+
},
|
|
2347
|
+
{
|
|
2348
|
+
"type": "element",
|
|
2349
|
+
"name": "MiseEnEvidence",
|
|
2350
|
+
"children": [
|
|
2351
|
+
{
|
|
2352
|
+
"type": "text",
|
|
2353
|
+
"text": "au moins"
|
|
2354
|
+
}
|
|
2355
|
+
]
|
|
2356
|
+
},
|
|
2357
|
+
{
|
|
2358
|
+
"type": "element",
|
|
2359
|
+
"name": "Valeur",
|
|
2360
|
+
"children": [
|
|
2361
|
+
{
|
|
2362
|
+
"type": "text",
|
|
2363
|
+
"text": "50 %"
|
|
2364
|
+
}
|
|
2365
|
+
]
|
|
2366
|
+
},
|
|
2367
|
+
{
|
|
2368
|
+
"type": "text",
|
|
2369
|
+
"text": " par une ou plusieurs personnes physiques"
|
|
2370
|
+
}
|
|
2371
|
+
]
|
|
2372
|
+
}
|
|
2373
|
+
]
|
|
2374
|
+
},
|
|
2375
|
+
{
|
|
2376
|
+
"type": "element",
|
|
2377
|
+
"name": "Item",
|
|
1753
2378
|
"children": [
|
|
1754
|
-
{
|
|
1755
|
-
"type": "text",
|
|
1756
|
-
"text": "Toute décision impliquant une "
|
|
1757
|
-
},
|
|
1758
2379
|
{
|
|
1759
2380
|
"type": "element",
|
|
1760
|
-
"name": "
|
|
1761
|
-
"attributes": {
|
|
1762
|
-
"LienPublication": "F32234",
|
|
1763
|
-
"type": "Fiche d'information conditionnée",
|
|
1764
|
-
"audience": "Professionnels"
|
|
1765
|
-
},
|
|
2381
|
+
"name": "Paragraphe",
|
|
1766
2382
|
"children": [
|
|
1767
2383
|
{
|
|
1768
2384
|
"type": "text",
|
|
1769
|
-
"text": "
|
|
1770
|
-
}
|
|
1771
|
-
]
|
|
1772
|
-
},
|
|
1773
|
-
{
|
|
1774
|
-
"type": "text",
|
|
1775
|
-
"text": " exige une "
|
|
1776
|
-
},
|
|
1777
|
-
{
|
|
1778
|
-
"type": "element",
|
|
1779
|
-
"name": "MiseEnEvidence",
|
|
1780
|
-
"children": [
|
|
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|
+
"text": "Les"
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|
+
},
|
|
1781
2387
|
{
|
|
1782
|
-
"type": "
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|
-
"
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1784
|
-
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|
-
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1786
|
-
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1787
|
-
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1788
|
-
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1789
|
-
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1790
|
-
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1791
|
-
{
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|
-
"type": "element",
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|
-
"name": "MiseEnEvidence",
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|
-
"children": [
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|
2388
|
+
"type": "element",
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|
+
"name": "MiseEnEvidence",
|
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|
+
"children": [
|
|
2391
|
+
{
|
|
2392
|
+
"type": "text",
|
|
2393
|
+
"text": " droits de vote"
|
|
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|
+
}
|
|
2395
|
+
]
|
|
2396
|
+
},
|
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1795
2397
|
{
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|
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|
"type": "text",
|
|
1797
|
-
"text": "
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1798
|
-
}
|
|
1799
|
-
|
|
1800
|
-
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1801
|
-
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1802
|
-
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1803
|
-
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|
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-
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|
-
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1807
|
-
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1808
|
-
|
|
2399
|
+
"text": " doivent être détenus à "
|
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2400
|
+
},
|
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2401
|
+
{
|
|
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|
+
"type": "element",
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|
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|
+
"name": "MiseEnEvidence",
|
|
2404
|
+
"children": [
|
|
2405
|
+
{
|
|
2406
|
+
"type": "text",
|
|
2407
|
+
"text": "au moins"
|
|
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|
+
}
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|
2409
|
+
]
|
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2410
|
+
},
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|
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{
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"type": "element",
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"name": "Valeur",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
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"text": "34 %"
|
|
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|
+
}
|
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|
+
]
|
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2420
|
+
},
|
|
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|
{
|
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|
"type": "text",
|
|
1811
|
-
"text": "
|
|
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|
+
"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."
|
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1812
2424
|
}
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1813
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|
]
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1814
|
-
},
|
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1815
|
-
{
|
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|
-
"type": "text",
|
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|
-
"text": "."
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1818
|
-
}
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1819
|
-
]
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1820
|
-
}
|
|
1821
|
-
]
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1822
|
-
}
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1823
|
-
]
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1824
|
-
}
|
|
1825
|
-
]
|
|
1826
|
-
},
|
|
1827
|
-
{
|
|
1828
|
-
"type": "element",
|
|
1829
|
-
"name": "Chapitre",
|
|
1830
|
-
"children": [
|
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|
-
{
|
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1832
|
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"type": "element",
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|
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"name": "Titre",
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|
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"children": [
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|
-
{
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|
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"type": "element",
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|
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"name": "Paragraphe",
|
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|
-
"children": [
|
|
1839
|
-
{
|
|
1840
|
-
"type": "text",
|
|
1841
|
-
"text": "Régime fiscal de la SCA"
|
|
1842
|
-
}
|
|
1843
|
-
]
|
|
1844
|
-
}
|
|
1845
|
-
]
|
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1846
|
-
},
|
|
1847
|
-
{
|
|
1848
|
-
"type": "element",
|
|
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|
-
"name": "SousChapitre",
|
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|
-
"children": [
|
|
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|
-
{
|
|
1852
|
-
"type": "element",
|
|
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|
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"name": "Titre",
|
|
1854
|
-
"children": [
|
|
1855
|
-
{
|
|
1856
|
-
"type": "element",
|
|
1857
|
-
"name": "Paragraphe",
|
|
1858
|
-
"children": [
|
|
1859
|
-
{
|
|
1860
|
-
"type": "text",
|
|
1861
|
-
"text": "Imposition des bénéfices"
|
|
1862
|
-
}
|
|
1863
|
-
]
|
|
1864
|
-
}
|
|
1865
|
-
]
|
|
1866
|
-
},
|
|
1867
|
-
{
|
|
1868
|
-
"type": "element",
|
|
1869
|
-
"name": "Paragraphe",
|
|
1870
|
-
"children": [
|
|
1871
|
-
{
|
|
1872
|
-
"type": "element",
|
|
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|
-
"name": "LienInterne",
|
|
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|
-
"attributes": {
|
|
1875
|
-
"LienPublication": "N13442",
|
|
1876
|
-
"type": "Dossier",
|
|
1877
|
-
"audience": "Professionnels"
|
|
1878
|
-
},
|
|
1879
|
-
"children": [
|
|
1880
|
-
{
|
|
1881
|
-
"type": "text",
|
|
1882
|
-
"text": "Impôt sur les sociétés (IS)"
|
|
1883
2426
|
}
|
|
1884
2427
|
]
|
|
1885
|
-
},
|
|
1886
|
-
{
|
|
1887
|
-
"type": "element",
|
|
1888
|
-
"name": "MiseEnEvidence"
|
|
1889
|
-
},
|
|
1890
|
-
{
|
|
1891
|
-
"type": "text",
|
|
1892
|
-
"text": " : régime par défaut."
|
|
1893
2428
|
}
|
|
1894
2429
|
]
|
|
1895
2430
|
},
|
|
@@ -1897,43 +2432,23 @@
|
|
|
1897
2432
|
"type": "element",
|
|
1898
2433
|
"name": "Paragraphe",
|
|
1899
2434
|
"children": [
|
|
1900
|
-
{
|
|
1901
|
-
"type": "element",
|
|
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|
-
"name": "LienInterne",
|
|
1903
|
-
"attributes": {
|
|
1904
|
-
"LienPublication": "N23456",
|
|
1905
|
-
"type": "Dossier",
|
|
1906
|
-
"audience": "Professionnels"
|
|
1907
|
-
},
|
|
1908
|
-
"children": [
|
|
1909
|
-
{
|
|
1910
|
-
"type": "text",
|
|
1911
|
-
"text": "Impôt sur le revenu (IR)"
|
|
1912
|
-
}
|
|
1913
|
-
]
|
|
1914
|
-
},
|
|
1915
2435
|
{
|
|
1916
2436
|
"type": "text",
|
|
1917
|
-
"text": "
|
|
2437
|
+
"text": "Cette option est valable pour "
|
|
1918
2438
|
},
|
|
1919
2439
|
{
|
|
1920
2440
|
"type": "element",
|
|
1921
|
-
"name": "
|
|
1922
|
-
"attributes": {
|
|
1923
|
-
"LienPublication": "F31265",
|
|
1924
|
-
"type": "Fiche d'information conditionnée",
|
|
1925
|
-
"audience": "Professionnels"
|
|
1926
|
-
},
|
|
2441
|
+
"name": "MiseEnEvidence",
|
|
1927
2442
|
"children": [
|
|
1928
2443
|
{
|
|
1929
2444
|
"type": "text",
|
|
1930
|
-
"text": "
|
|
2445
|
+
"text": "5 exercices comptables"
|
|
1931
2446
|
}
|
|
1932
2447
|
]
|
|
1933
2448
|
},
|
|
1934
2449
|
{
|
|
1935
2450
|
"type": "text",
|
|
1936
|
-
"text": "
|
|
2451
|
+
"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."
|
|
1937
2452
|
}
|
|
1938
2453
|
]
|
|
1939
2454
|
}
|
|
@@ -2942,8 +3457,19 @@
|
|
|
2942
3457
|
"name": "Paragraphe",
|
|
2943
3458
|
"children": [
|
|
2944
3459
|
{
|
|
2945
|
-
"type": "
|
|
2946
|
-
"
|
|
3460
|
+
"type": "element",
|
|
3461
|
+
"name": "LienInterne",
|
|
3462
|
+
"attributes": {
|
|
3463
|
+
"LienPublication": "F37390",
|
|
3464
|
+
"type": "Fiche d'information conditionnée",
|
|
3465
|
+
"audience": "Professionnels"
|
|
3466
|
+
},
|
|
3467
|
+
"children": [
|
|
3468
|
+
{
|
|
3469
|
+
"type": "text",
|
|
3470
|
+
"text": "SCS"
|
|
3471
|
+
}
|
|
3472
|
+
]
|
|
2947
3473
|
}
|
|
2948
3474
|
]
|
|
2949
3475
|
}
|
|
@@ -2958,8 +3484,19 @@
|
|
|
2958
3484
|
"name": "Paragraphe",
|
|
2959
3485
|
"children": [
|
|
2960
3486
|
{
|
|
2961
|
-
"type": "
|
|
2962
|
-
"
|
|
3487
|
+
"type": "element",
|
|
3488
|
+
"name": "LienInterne",
|
|
3489
|
+
"attributes": {
|
|
3490
|
+
"LienPublication": "F37402",
|
|
3491
|
+
"type": "Fiche d'information conditionnée",
|
|
3492
|
+
"audience": "Professionnels"
|
|
3493
|
+
},
|
|
3494
|
+
"children": [
|
|
3495
|
+
{
|
|
3496
|
+
"type": "text",
|
|
3497
|
+
"text": "SA"
|
|
3498
|
+
}
|
|
3499
|
+
]
|
|
2963
3500
|
}
|
|
2964
3501
|
]
|
|
2965
3502
|
}
|
|
@@ -3842,6 +4379,41 @@
|
|
|
3842
4379
|
}
|
|
3843
4380
|
]
|
|
3844
4381
|
},
|
|
4382
|
+
{
|
|
4383
|
+
"type": "element",
|
|
4384
|
+
"name": "Definition",
|
|
4385
|
+
"attributes": {
|
|
4386
|
+
"ID": "R69676"
|
|
4387
|
+
},
|
|
4388
|
+
"children": [
|
|
4389
|
+
{
|
|
4390
|
+
"type": "element",
|
|
4391
|
+
"name": "Titre",
|
|
4392
|
+
"children": [
|
|
4393
|
+
{
|
|
4394
|
+
"type": "text",
|
|
4395
|
+
"text": "Profession libérale réglementée"
|
|
4396
|
+
}
|
|
4397
|
+
]
|
|
4398
|
+
},
|
|
4399
|
+
{
|
|
4400
|
+
"type": "element",
|
|
4401
|
+
"name": "Texte",
|
|
4402
|
+
"children": [
|
|
4403
|
+
{
|
|
4404
|
+
"type": "element",
|
|
4405
|
+
"name": "Paragraphe",
|
|
4406
|
+
"children": [
|
|
4407
|
+
{
|
|
4408
|
+
"type": "text",
|
|
4409
|
+
"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)"
|
|
4410
|
+
}
|
|
4411
|
+
]
|
|
4412
|
+
}
|
|
4413
|
+
]
|
|
4414
|
+
}
|
|
4415
|
+
]
|
|
4416
|
+
},
|
|
3845
4417
|
{
|
|
3846
4418
|
"type": "element",
|
|
3847
4419
|
"name": "Definition",
|
|
@@ -3912,6 +4484,41 @@
|
|
|
3912
4484
|
}
|
|
3913
4485
|
]
|
|
3914
4486
|
},
|
|
4487
|
+
{
|
|
4488
|
+
"type": "element",
|
|
4489
|
+
"name": "Definition",
|
|
4490
|
+
"attributes": {
|
|
4491
|
+
"ID": "R17509"
|
|
4492
|
+
},
|
|
4493
|
+
"children": [
|
|
4494
|
+
{
|
|
4495
|
+
"type": "element",
|
|
4496
|
+
"name": "Titre",
|
|
4497
|
+
"children": [
|
|
4498
|
+
{
|
|
4499
|
+
"type": "text",
|
|
4500
|
+
"text": "Jour ouvré"
|
|
4501
|
+
}
|
|
4502
|
+
]
|
|
4503
|
+
},
|
|
4504
|
+
{
|
|
4505
|
+
"type": "element",
|
|
4506
|
+
"name": "Texte",
|
|
4507
|
+
"children": [
|
|
4508
|
+
{
|
|
4509
|
+
"type": "element",
|
|
4510
|
+
"name": "Paragraphe",
|
|
4511
|
+
"children": [
|
|
4512
|
+
{
|
|
4513
|
+
"type": "text",
|
|
4514
|
+
"text": "Jour effectivement travaillé dans une entreprise ou une administration. On en compte 5 par semaine."
|
|
4515
|
+
}
|
|
4516
|
+
]
|
|
4517
|
+
}
|
|
4518
|
+
]
|
|
4519
|
+
}
|
|
4520
|
+
]
|
|
4521
|
+
},
|
|
3915
4522
|
{
|
|
3916
4523
|
"type": "element",
|
|
3917
4524
|
"name": "Abreviation",
|