@socialgouv/fiches-vdd 2.1222.0 → 2.1224.0

package/data/professionnels/F38447.json

@@ -0,0 +1,3191 @@
+{
+  "id": "F38447",
+  "children": [
+    {
+      "type": "element",
+      "name": "Publication",
+      "attributes": {
+        "xmlns:dc": "http://purl.org/dc/elements/1.1/",
+        "xmlns:xsi": "http://www.w3.org/2001/XMLSchema-instance",
+        "ID": "F38447",
+        "type": "Fiche d'information conditionnée",
+        "xsi:noNamespaceSchemaLocation": "../Schemas/3.3/Publication.xsd",
+        "spUrl": "https://entreprendre.service-public.fr/vosdroits/F38447"
+      },
+      "children": [
+        {
+          "type": "element",
+          "name": "dc:title",
+          "children": [
+            {
+              "type": "text",
+              "text": "Société d'exercice libéral (SEL) : ce qu'il faut savoir"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:creator",
+          "children": [
+            {
+              "type": "text",
+              "text": "Direction de l'information légale et administrative"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:subject",
+          "children": [
+            {
+              "type": "text",
+              "text": "Fonctionnement de l'entreprise"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:description",
+          "children": [
+            {
+              "type": "text",
+              "text": "La société d'execice libéral (SEL) permet aux membres des professions libérales réglementées d'exercer leur activité sous forme de sociétés de capitaux."
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:publisher",
+          "children": [
+            {
+              "type": "text",
+              "text": "Direction de l'information légale et administrative"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:contributor",
+          "children": [
+            {
+              "type": "text",
+              "text": "Direction de l'information légale et administrative (Premier ministre)"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:date",
+          "children": [
+            {
+              "type": "text",
+              "text": "modified 2024-11-20"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:type",
+          "children": [
+            {
+              "type": "text",
+              "text": "Fiche pratique"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:format",
+          "children": [
+            {
+              "type": "text",
+              "text": "text/xml"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:identifier",
+          "children": [
+            {
+              "type": "text",
+              "text": "F38447"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:source",
+          "children": [
+            {
+              "type": "text",
+              "text": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000047106119"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:language",
+          "children": [
+            {
+              "type": "text",
+              "text": "Fr"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:relation",
+          "children": [
+            {
+              "type": "text",
+              "text": "isPartOf N32225"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:coverage",
+          "children": [
+            {
+              "type": "text",
+              "text": "France entière"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:rights",
+          "children": [
+            {
+              "type": "text",
+              "text": "https://www.service-public.fr/a-propos/mentions-legales"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "SurTitre",
+          "children": [
+            {
+              "type": "text",
+              "text": "Fiche pratique"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Audience",
+          "children": [
+            {
+              "type": "text",
+              "text": "Professionnels"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Canal",
+          "children": [
+            {
+              "type": "text",
+              "text": "www.service-public.fr"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "FilDAriane",
+          "children": [
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "Professionnels"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Accueil professionnels"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "N32112"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Fonctionnement de l'entreprise"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "N32225"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Formes juridiques"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "F38447",
+                "type": "Fiche d'information conditionnée"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société d'exercice libéral (SEL) : ce qu'il faut savoir"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Theme",
+          "attributes": {
+            "ID": "N32112"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Fonctionnement de l'entreprise"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "DossierPere",
+          "attributes": {
+            "ID": "N32225"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Formes juridiques"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37398"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Micro-entrepreneur : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37396"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Entrepreneur individuel (EI) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37777"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Entreprise unipersonnelle à responsabilité limitée (EURL) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37411"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société à responsabilité limitée (SARL) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37366"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société par actions simplifiée (SAS) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37383"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société par actions simplifiée unipersonnelle (SASU) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37402"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société anonyme (SA) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37386"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société en commandite par actions (SCA) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37390"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société en commandite simple (SCS) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37397"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société en nom collectif (SNC) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F38429"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société civile de moyens (SCM) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F38404"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société civile professionnelle (SCP) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F38447"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société d'exercice libéral (SEL) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F38456"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société d'exercice libéral par actions simplifiée (SELAS) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F38455"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société d'exercice libéral à responsabilité limitée (SELARL) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37404"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Groupement d'intérêt économique (GIE) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F23458"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Professions libérales réglementées et non réglementées"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Introduction",
+          "children": [
+            {
+              "type": "element",
+              "name": "Texte",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "La société d'execice libéral (SEL) permet aux membres des professions libérales réglementées d'exercer leur activité "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "sous forme de sociétés de capitaux"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " (SARL, SAS, SA, SCA). Elle présente toutefois "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "des particularités"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": ", imposées par la nature libérale de la profession."
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Texte",
+          "children": [
+            {
+              "type": "element",
+              "name": "Chapitre",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Différentes formes de la SEL"
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "La société d'execice libéral (SEL) est une structure juridique "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "réservée aux "
+                        },
+                        {
+                          "type": "element",
+                          "name": "LienIntra",
+                          "attributes": {
+                            "LienID": "R69676",
+                            "type": "Définition de glossaire"
+                          },
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "professions libérales réglementées"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": ", permettant à ses membres d'exercer leur activité "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "sous forme de "
+                        },
+                        {
+                          "type": "element",
+                          "name": "LienIntra",
+                          "attributes": {
+                            "LienID": "R70098",
+                            "type": "Définition de glossaire"
+                          },
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "sociétés de capitaux"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " (SARL, SAS, SA, SCA)."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "À ce titre, il existe "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "différentes formes de SEL"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " :"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Liste",
+                  "attributes": {
+                    "type": "puce"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "LienInterne",
+                              "attributes": {
+                                "LienPublication": "F38455",
+                                "type": "Fiche d'information conditionnée",
+                                "audience": "Professionnels"
+                              },
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Société d'exercice libéral à responsabilité limitée (SELARL)"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ", calquée sur le modèle de la société à responsabilité limitée (SARL)"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Société d'exercice libéral à responsabilité limitée unipersonnelle (SELARLU), calquée sur le modèle de l'"
+                            },
+                            {
+                              "type": "element",
+                              "name": "LienInterne",
+                              "attributes": {
+                                "LienPublication": "F37777",
+                                "type": "Fiche d'information conditionnée",
+                                "audience": "Professionnels"
+                              },
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "entreprise unipersonnelle à responsabilité limitée (EURL)"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "LienInterne",
+                              "attributes": {
+                                "LienPublication": "F38456",
+                                "type": "Fiche d'information conditionnée",
+                                "audience": "Professionnels"
+                              },
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Société d'exercice libérale par actions simplifiée (SELAS)"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ", calquée sur le modèle de la société par actions simplifiée (SAS)"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Société d'exercice libérale par actions simplifiée unipersonnelle (SELASU), calquée sur le modèle de la "
+                            },
+                            {
+                              "type": "element",
+                              "name": "LienInterne",
+                              "attributes": {
+                                "LienPublication": "F37383",
+                                "type": "Fiche d'information conditionnée",
+                                "audience": "Professionnels"
+                              },
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "société par actions simplifiée unipersonnelle (SASU)"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Société d'exercice libéral à forme anonyme (SELAFA), calquée sur le modèle de la "
+                            },
+                            {
+                              "type": "element",
+                              "name": "LienInterne",
+                              "attributes": {
+                                "LienPublication": "F37402",
+                                "type": "Fiche d'information conditionnée",
+                                "audience": "Professionnels"
+                              },
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "société anonyme (SA)"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Société d'exercice libérale en commandite par actions (SELCA), calquée sur le modèle de la "
+                            },
+                            {
+                              "type": "element",
+                              "name": "LienInterne",
+                              "attributes": {
+                                "LienPublication": "F37386",
+                                "type": "Fiche d'information conditionnée",
+                                "audience": "Professionnels"
+                              },
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "société en commandite par actions (SCA)"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": "."
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Chapitre",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Caractéristiques principales de la SEL"
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Malgré les similitudes qu'elle partage avec les sociétés commerciales, la SEL présente "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "des particularités"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " imposées par la nature libérale de la profession, notamment :"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Liste",
+                  "attributes": {
+                    "type": "puce"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "La SEL est ouverte uniquement aux membres des "
+                            },
+                            {
+                              "type": "element",
+                              "name": "LienIntra",
+                              "attributes": {
+                                "LienID": "R69676",
+                                "type": "Définition de glossaire"
+                              }
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "LienIntra",
+                                  "attributes": {
+                                    "LienID": "R69676",
+                                    "type": "Définition de glossaire"
+                                  },
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "professions libérales réglementées"
+                                    }
+                                  ]
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": "."
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "La SEL bénéficie du "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "régime des sociétés de capitaux"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " (impôt sur les sociétés, responsabilité financière limitée aux apports...) tout en conservant un objet civil."
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Les associés de la SEL ne sont "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "pas commerçants"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": "."
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Plus de la moitié du capital social et des droits de vote de la SEL doit être "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "détenue des professionnels en exercice"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " au sein de la société, soit directement ou soit par l'intermédiaire d'une société de participation financière de professions libérales (SPFPL)."
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Les dirigeants de SEL sont choisis parmi les "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "associés exerçant la profession"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": "."
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Chaque associé de la SEL est "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "personnellement responsable"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " des actes professionnels qu'il accomplit. La société est solidairement responsable avec eux."
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "La procédure d'agrément des nouveaux associés obéit à des "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "règles de majorité spécifiques"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " (majorité des 3/4 en SELARL, majorité des 2/3 en SELAS...)."
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Avant de réaliser son immatriculation au "
+                            },
+                            {
+                              "type": "element",
+                              "name": "LienInterne",
+                              "attributes": {
+                                "LienPublication": "R24403",
+                                "type": "Sigle"
+                              },
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "RCS"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ", la SEL doit s'être "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "inscrite au tableau"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " de l'ordre professionnel "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "ou avoir reçu l'agrément"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " de l’autorité compétente."
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Une fois par an, la SEL adresse à l'autorité compétente en matière d'inscription à l'ordre professionnel ou d'agrément dont elle relève, un "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "état de la composition de son capital social"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " et des droits de vote afférents, ainsi qu'une "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "version à jour de ses statuts"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ". Elle transmet également les conventions contenant des clauses portant sur l'organisation et les pouvoirs des organes de direction, d'administration ou de surveillance ayant fait l'objet d'une modification au cours de l'exercice écoulé."
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Depuis le 1"
+                    },
+                    {
+                      "type": "element",
+                      "name": "Exposant",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "er"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " janvier 2024, tout associé de SEL doit être "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "identifié par un "
+                        },
+                        {
+                          "type": "element",
+                          "name": "LienInterne",
+                          "attributes": {
+                            "LienPublication": "F31190",
+                            "type": "Fiche Question-réponse conditionnée",
+                            "audience": "Professionnels"
+                          },
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "numéro Siren"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": ". Il doit ainsi s'immatriculer en tant qu'associé de SEL et non en tant qu'entrepreneur individuel, sur le "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "guichet des formalités des entreprises"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": "."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "ServiceEnLigne",
+                  "attributes": {
+                    "ID": "R61572",
+                    "URL": "https://procedures.inpi.fr/?/",
+                    "type": "Téléservice"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Guichet des formalités des entreprises"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Source",
+                      "attributes": {
+                        "ID": "R30717"
+                      },
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Institut national de la propriété industrielle (Inpi)"
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Auparavant imposée dans la catégorie des traitements et salaires, leur rémunération versée par la société à raison de l’exercice de l’activité libérale (dite « "
+                    },
+                    {
+                      "type": "element",
+                      "name": "Expression",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "rémunération technique"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " ») relève désormais de la catégorie des "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "bénéfices non commerciaux (BNC)"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": "."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "ANoter",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "À noter"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Pour permettre la déclaration de leur revenus en 2025, les associés de SEL doivent remplir un "
+                        },
+                        {
+                          "type": "element",
+                          "name": "LienExterne",
+                          "attributes": {
+                            "URL": "https://www.impots.gouv.fr/sites/default/files/media/1_metier/2_professionnel/EV/2_gestion/210_declarer_payer/questionnaire-associe-de-sel.pdf"
+                          },
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "questionnaire"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " et l’adresser au service des impôts des entreprises (SIE) dont dépend la SEL à laquelle ils sont associés."
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Chapitre",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Comparatif : SELARL, SELAS, SELAFA, SCP (tableau)"
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Tableau",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Comparatif SELARL, SELAS, SELAFA et SCP"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Colonne",
+                      "attributes": {
+                        "largeur": "10",
+                        "type": "header"
+                      }
+                    },
+                    {
+                      "type": "element",
+                      "name": "Colonne",
+                      "attributes": {
+                        "largeur": "30",
+                        "type": "normal"
+                      }
+                    },
+                    {
+                      "type": "element",
+                      "name": "Colonne",
+                      "attributes": {
+                        "largeur": "10",
+                        "type": "normal"
+                      }
+                    },
+                    {
+                      "type": "element",
+                      "name": "Colonne",
+                      "attributes": {
+                        "largeur": "10",
+                        "type": "normal"
+                      }
+                    },
+                    {
+                      "type": "element",
+                      "name": "Colonne",
+                      "attributes": {
+                        "largeur": "30",
+                        "type": "normal"
+                      }
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "header"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule"
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "LienInterne",
+                                  "attributes": {
+                                    "LienPublication": "F38455",
+                                    "type": "Fiche d'information conditionnée",
+                                    "audience": "Professionnels"
+                                  },
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "SELARL"
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "LienInterne",
+                                  "attributes": {
+                                    "LienPublication": "F38456",
+                                    "type": "Fiche d'information conditionnée",
+                                    "audience": "Professionnels"
+                                  },
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "SELAS"
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "SELAFA"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "LienInterne",
+                                  "attributes": {
+                                    "LienPublication": "F38404",
+                                    "type": "Fiche d'information conditionnée",
+                                    "audience": "Professionnels"
+                                  },
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "SCP"
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "normal"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Nombre d'associés"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "2 à 100"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "2 minimum"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "(ou 1 associé en SELASU)"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "2 minimum"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "2 minimum"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "normal"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Dirigeant"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Gérant(s)"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Président + directeurs généraux"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Président + Conseil d'administration ou Directoire"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Gérant(s)"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "normal"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Capital social"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Libre"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Libre"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "37 000 € minimum"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Libre"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "normal"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Apports autorisés"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Numéraire, nature et industrie"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Numéraire, nature et industrie"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "En numéraire et en nature uniquement"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Numéraire, nature et industrie"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "normal"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Libération des apports en numéraire"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Au moins 1/5 dès la création"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Au moins 1/2 dès la création"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Au moins 1/2 dès la création"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Spécifique à la profession exercée par la société"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "normal"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Responsabilité financière des associés"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Limitée aux apports"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Limitée aux apports"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Limitée aux apports"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Indéfinie"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "normal"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Imposition des bénéfices"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Impôt sur les sociétés (IS). Option possible pour l'IR"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Impôt sur les sociétés (IS). Option possible pour l'IR"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Impôt sur les sociétés (IS). Option possible pour l'IR"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Impôt sur le revenu (IR). Option possible pour l'IS"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "normal"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Régime social du dirigeant"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "TNS si gérance majoritaire, assimilé salarié dans les autres cas"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Assimilé salarié"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Assimilé salarié"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Travailleur non-salarié (TNS)"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "normal"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Titres sociaux"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Parts sociales"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Actions"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Actions"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Parts sociales"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "normal"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Admissible aux négociations sur un marché réglementé"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Non"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Non"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Non (contrairement à la SA classique)"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Non"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "normal"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Transmission de titres"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Majorité des 3/4 des associés exerçant leur profession dans la SELARL"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Majorité des 2/3 des associés exerçant leur profession dans la SELAS"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Selon les modalités prévues dans les statuts de la SELAFA"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Majorité des associés représentant au moins 3/4 des voix"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "normal"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Droit d'enregistrement"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "Valeur",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "3 %"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " du prix de cession après un abattement de "
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Valeur",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "23 000 €"
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "Valeur",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "0,1 %"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " du prix de cession"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "Valeur",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "0,1 %"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " du prix de cession"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "Valeur",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "3 %"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " du prix de cession après un abattement de "
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Valeur",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "23 000 €"
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "VoirAussi",
+          "attributes": {
+            "important": "non"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F38455",
+                "audience": "Professionnels"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Société d'exercice libéral à responsabilité limitée (SELARL) : ce qu'il faut savoir"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Theme",
+                  "attributes": {
+                    "ID": "N32112"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Fonctionnement de l'entreprise"
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F38456",
+                "audience": "Professionnels"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Société d'exercice libéral par actions simplifiée (SELAS) : ce qu'il faut savoir"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Theme",
+                  "attributes": {
+                    "ID": "N32112"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Fonctionnement de l'entreprise"
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F38404",
+                "audience": "Professionnels"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Société civile professionnelle (SCP) : ce qu'il faut savoir"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Theme",
+                  "attributes": {
+                    "ID": "N32112"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Fonctionnement de l'entreprise"
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F38429",
+                "audience": "Professionnels"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Société civile de moyens (SCM) : ce qu'il faut savoir"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Theme",
+                  "attributes": {
+                    "ID": "N32112"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Fonctionnement de l'entreprise"
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F23458",
+                "audience": "Professionnels"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Professions libérales réglementées et non réglementées"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Theme",
+                  "attributes": {
+                    "ID": "N32112"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Fonctionnement de l'entreprise"
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Reference",
+          "attributes": {
+            "type": "Texte de référence",
+            "URL": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000047106119",
+            "ID": "R43612"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Ordonnance n° 2023-77 du 8 février 2023 relative à l'exercice en société des professions libérales réglementées"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Complement",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Régime des sociétés d'exercice libéral (articles 40 à 95)"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "ServiceEnLigne",
+          "attributes": {
+            "ID": "R61572",
+            "URL": "https://procedures.inpi.fr/?/",
+            "type": "Téléservice"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Guichet des formalités des entreprises"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Source",
+              "attributes": {
+                "ID": "R30717"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Institut national de la propriété industrielle (Inpi)"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "PourEnSavoirPlus",
+          "attributes": {
+            "type": "Information pratique",
+            "ID": "R70055",
+            "URL": "https://www.impots.gouv.fr/sites/default/files/media/1_metier/2_professionnel/EV/2_gestion/210_declarer_payer/questionnaire-associe-de-sel.pdf",
+            "audience": "Professionnels"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Renseignements nécessaires à votre inscription en tant qu’associé de SEL"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Source",
+              "attributes": {
+                "ID": "R30612"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Ministère chargé des finances"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Definition",
+          "attributes": {
+            "ID": "R69676"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Profession libérale réglementée"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Texte",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "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)"
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Definition",
+          "attributes": {
+            "ID": "R70098"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Sociétés de capitaux"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Texte",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Sociétés dans lesquelles l'apport des associés au capital social de l’entreprise prévaut sur la personnalité de ces derniers. Ces sociétés sont soumises à l'impôt sur les sociétés (IS) et offrent aux associés une responsabilité limitée à leurs apports (ex : SAS, SA, SARL)."
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Abreviation",
+          "attributes": {
+            "ID": "R24403",
+            "type": "Sigle"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "RCS"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Texte",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Registre du commerce et des sociétés"
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        }
+      ]
+    }
+  ]
+}