@socialgouv/fiches-vdd 2.1229.0 → 2.1230.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +7 -0
- package/data/associations/R60912.json +38 -4
- package/data/associations/index.json +207 -207
- package/data/index.json +78745 -77527
- package/data/particuliers/F11182.json +1 -1
- package/data/particuliers/F1310.json +3 -3
- package/data/particuliers/F1314.json +4 -378
- package/data/particuliers/F1325.json +2 -2
- package/data/particuliers/F13318.json +1 -1
- package/data/particuliers/F1379.json +1 -1
- package/data/particuliers/F1381.json +1 -1
- package/data/particuliers/F14149.json +0 -112
- package/data/particuliers/F1460.json +1 -1
- package/data/particuliers/F1492.json +1 -1
- package/data/particuliers/F1514.json +1 -1
- package/data/particuliers/F1521.json +1 -1
- package/data/particuliers/F17578.json +1 -1
- package/data/particuliers/F1758.json +1 -1
- package/data/particuliers/F1766.json +16 -40
- package/data/particuliers/F18075.json +0 -48
- package/data/particuliers/F18872.json +3 -3
- package/data/particuliers/F19134.json +1 -1
- package/data/particuliers/F1986.json +1 -1
- package/data/particuliers/F20568.json +1 -1
- package/data/particuliers/F21680.json +1 -40
- package/data/particuliers/F21819.json +6 -6
- package/data/particuliers/F21820.json +6 -6
- package/data/particuliers/F2360.json +1 -1
- package/data/particuliers/F2473.json +1 -1
- package/data/particuliers/F2825.json +2 -2
- package/data/particuliers/F2828.json +2 -2
- package/data/particuliers/F2832.json +2 -2
- package/data/particuliers/F2833.json +2 -2
- package/data/particuliers/F2868.json +1242 -858
- package/data/particuliers/F3049.json +1 -1
- package/data/particuliers/F31083.json +2 -2
- package/data/particuliers/F31301.json +87 -1
- package/data/particuliers/F31471.json +1 -1
- package/data/particuliers/F32079.json +1 -1
- package/data/particuliers/F32776.json +2 -2
- package/data/particuliers/F33023.json +1 -1
- package/data/particuliers/F33667.json +174 -122
- package/data/particuliers/F34031.json +1 -1
- package/data/particuliers/F34401.json +90 -4
- package/data/particuliers/F34407.json +2 -2
- package/data/particuliers/F34408.json +2 -2
- package/data/particuliers/F34645.json +1 -1
- package/data/particuliers/F34649.json +2 -2
- package/data/particuliers/F34665.json +1 -1
- package/data/particuliers/F34705.json +12 -2
- package/data/particuliers/F35140.json +1 -1
- package/data/particuliers/F35323.json +138 -84
- package/data/particuliers/F35455.json +1 -1
- package/data/particuliers/F35456.json +1 -1
- package/data/particuliers/F36369.json +87 -1
- package/data/particuliers/F36437.json +2 -2
- package/data/particuliers/F36487.json +2 -2
- package/data/particuliers/F36762.json +1 -1
- package/data/particuliers/F36766.json +1 -1
- package/data/particuliers/F36768.json +1 -1
- package/data/particuliers/F36775.json +1 -1
- package/data/particuliers/F36777.json +1 -1
- package/data/particuliers/F36961.json +1 -1
- package/data/particuliers/F38659.json +0 -374
- package/data/particuliers/F418.json +1 -1
- package/data/particuliers/F662.json +1 -1
- package/data/particuliers/F835.json +3 -18
- package/data/particuliers/N319.json +1 -1
- package/data/particuliers/R10223.json +74 -1
- package/data/particuliers/R10692.json +5 -5
- package/data/particuliers/R11637.json +1 -1
- package/data/particuliers/R1280.json +30 -1
- package/data/particuliers/R1281.json +64 -1
- package/data/particuliers/R14120.json +64 -1
- package/data/particuliers/R14636.json +6 -6
- package/data/particuliers/R1465.json +74 -1
- package/data/particuliers/R14659.json +98 -1
- package/data/particuliers/R14664.json +98 -1
- package/data/particuliers/R14665.json +98 -1
- package/data/particuliers/R14668.json +70 -2
- package/data/particuliers/R16191.json +74 -1
- package/data/particuliers/R1976.json +1 -1
- package/data/particuliers/R1978.json +1 -1
- package/data/particuliers/R20462.json +22 -22
- package/data/particuliers/R20835.json +1 -1
- package/data/particuliers/R22182.json +40 -1
- package/data/particuliers/R3120.json +98 -1
- package/data/particuliers/R31806.json +4 -4
- package/data/particuliers/R36751.json +64 -1
- package/data/particuliers/R37275.json +74 -1
- package/data/particuliers/R42163.json +2 -2
- package/data/particuliers/R44053.json +74 -1
- package/data/particuliers/R44057.json +74 -1
- package/data/particuliers/R44821.json +74 -1
- package/data/particuliers/R46641.json +1 -1
- package/data/particuliers/R46960.json +62 -2
- package/data/particuliers/R52221.json +1 -1
- package/data/particuliers/R55687.json +1 -1
- package/data/particuliers/R55969.json +1 -1
- package/data/particuliers/R56280.json +1 -1
- package/data/particuliers/R58664.json +74 -1
- package/data/particuliers/R59785.json +3 -3
- package/data/particuliers/R60669.json +1 -1
- package/data/particuliers/R60912.json +38 -4
- package/data/particuliers/R61572.json +1 -98
- package/data/particuliers/R62002.json +74 -1
- package/data/particuliers/R62655.json +1 -1
- package/data/particuliers/R62916.json +8 -8
- package/data/particuliers/R64882.json +1 -1
- package/data/particuliers/R66455.json +1 -1
- package/data/particuliers/index.json +5349 -5350
- package/data/professionnels/F17578.json +1 -1
- package/data/professionnels/F20568.json +1 -1
- package/data/professionnels/F22290.json +736 -287
- package/data/professionnels/F22295.json +1068 -163
- package/data/professionnels/F22311.json +3878 -4038
- package/data/professionnels/F22314.json +2194 -215
- package/data/professionnels/F22316.json +1299 -1989
- package/data/professionnels/F22321.json +100 -128
- package/data/professionnels/F22330.json +2250 -46
- package/data/professionnels/F22352.json +126 -157
- package/data/professionnels/F22359.json +353 -124
- package/data/professionnels/F22552.json +2 -2
- package/data/professionnels/F22713.json +1 -1
- package/data/professionnels/F22988.json +1 -1
- package/data/professionnels/F23220.json +1 -1
- package/data/professionnels/F23384.json +2 -2
- package/data/professionnels/F23497.json +2 -2
- package/data/professionnels/F23546.json +2 -2
- package/data/professionnels/F23547.json +5 -5
- package/data/professionnels/F23548.json +2 -2
- package/data/professionnels/F23573.json +1 -20
- package/data/professionnels/F23744.json +1 -1
- package/data/professionnels/F23961.json +0 -14
- package/data/professionnels/F23999.json +2 -2
- package/data/professionnels/F24024.json +7 -48
- package/data/professionnels/F31139.json +2 -2
- package/data/professionnels/F31149.json +1 -1
- package/data/professionnels/F31154.json +2 -2
- package/data/professionnels/F31177.json +1 -1
- package/data/professionnels/F31195.json +343 -124
- package/data/professionnels/F31409.json +4 -4
- package/data/professionnels/F31713.json +1 -1
- package/data/professionnels/F31849.json +24 -6
- package/data/professionnels/F31972.json +1 -1
- package/data/professionnels/F32095.json +1067 -706
- package/data/professionnels/F32389.json +2 -2
- package/data/professionnels/F32781.json +4 -4
- package/data/professionnels/F32966.json +1 -1
- package/data/professionnels/F33794.json +2 -40
- package/data/professionnels/F33957.json +1 -1
- package/data/professionnels/F34020.json +3 -3
- package/data/professionnels/F34629.json +5 -5
- package/data/professionnels/F34631.json +5 -5
- package/data/professionnels/F34633.json +10 -10
- package/data/professionnels/F34799.json +1 -1
- package/data/professionnels/F35201.json +1 -1
- package/data/professionnels/F35240.json +1 -1
- package/data/professionnels/F35956.json +126 -143
- package/data/professionnels/F36006.json +1 -1
- package/data/professionnels/F36203.json +1 -1
- package/data/professionnels/F36210.json +1 -1
- package/data/professionnels/F36211.json +1 -1
- package/data/professionnels/F36212.json +1 -1
- package/data/professionnels/F36215.json +1 -1
- package/data/professionnels/F36244.json +1 -1
- package/data/professionnels/F36354.json +2 -21
- package/data/professionnels/F36607.json +3 -43
- package/data/professionnels/F36624.json +5 -44
- package/data/professionnels/F36653.json +9 -51
- package/data/professionnels/F36831.json +1 -20
- package/data/professionnels/F37403.json +1224 -349
- package/data/professionnels/F37434.json +2160 -220
- package/data/professionnels/F37436.json +2274 -64
- package/data/professionnels/F37849.json +284 -329
- package/data/professionnels/F37954.json +101 -118
- package/data/professionnels/F38095.json +378 -104
- package/data/professionnels/F38098.json +378 -104
- package/data/professionnels/F38100.json +479 -214
- package/data/professionnels/F38108.json +104 -121
- package/data/professionnels/F38145.json +601 -195
- package/data/professionnels/F38152.json +2 -2
- package/data/professionnels/F38156.json +6279 -0
- package/data/professionnels/F38186.json +3083 -0
- package/data/professionnels/F38216.json +2314 -0
- package/data/professionnels/F38307.json +2736 -0
- package/data/professionnels/F38319.json +1736 -0
- package/data/professionnels/F38326.json +2436 -0
- package/data/professionnels/F38332.json +2689 -0
- package/data/professionnels/{F37839.json → F38405.json} +1081 -1055
- package/data/professionnels/F38432.json +3134 -0
- package/data/professionnels/F38443.json +2219 -0
- package/data/professionnels/F38479.json +1494 -0
- package/data/professionnels/F38483.json +2549 -0
- package/data/professionnels/F38501.json +1238 -0
- package/data/professionnels/F38503.json +1269 -0
- package/data/professionnels/F38525.json +2357 -0
- package/data/professionnels/F38559.json +5937 -0
- package/data/professionnels/{F31204.json → F38564.json} +2787 -2297
- package/data/professionnels/F38586.json +2038 -0
- package/data/professionnels/F38601.json +3053 -0
- package/data/professionnels/F38629.json +2084 -0
- package/data/professionnels/F38656.json +1887 -0
- package/data/professionnels/F38670.json +1944 -0
- package/data/professionnels/F38672.json +1477 -0
- package/data/professionnels/F38673.json +2783 -0
- package/data/professionnels/F38674.json +1485 -0
- package/data/professionnels/F38677.json +2594 -0
- package/data/professionnels/F38679.json +765 -0
- package/data/professionnels/F662.json +1 -1
- package/data/professionnels/N22284.json +1 -1
- package/data/professionnels/N31925.json +68 -11
- package/data/professionnels/N32105.json +6 -6
- package/data/professionnels/N32112.json +19 -0
- package/data/professionnels/N32476.json +483 -0
- package/data/professionnels/{N31392.json → N32478.json} +167 -223
- package/data/professionnels/N32479.json +528 -0
- package/data/professionnels/N32550.json +1234 -0
- package/data/professionnels/N32579.json +522 -0
- package/data/professionnels/{N31391.json → N32600.json} +37 -92
- package/data/professionnels/R10223.json +507 -0
- package/data/professionnels/R11637.json +1 -1
- package/data/professionnels/R1280.json +30 -1
- package/data/professionnels/R1281.json +64 -1
- package/data/professionnels/R14120.json +64 -1
- package/data/professionnels/R14267.json +1 -64
- package/data/professionnels/R14636.json +6 -6
- package/data/professionnels/R1465.json +505 -0
- package/data/professionnels/R14659.json +98 -1
- package/data/professionnels/R14664.json +98 -1
- package/data/professionnels/R14665.json +98 -1
- package/data/professionnels/R14668.json +70 -2
- package/data/professionnels/R14698.json +98 -1
- package/data/professionnels/R16191.json +510 -0
- package/data/professionnels/R17169.json +5 -39
- package/data/professionnels/R17761.json +3 -3
- package/data/professionnels/R18133.json +26 -26
- package/data/professionnels/R18655.json +98 -1
- package/data/professionnels/R19525.json +64 -1
- package/data/professionnels/R1976.json +1 -1
- package/data/professionnels/R1978.json +1 -1
- package/data/professionnels/R20462.json +22 -22
- package/data/professionnels/R20835.json +1 -1
- package/data/professionnels/R21905.json +3 -3
- package/data/professionnels/R22182.json +397 -0
- package/data/professionnels/R22294.json +5 -5
- package/data/professionnels/R22360.json +4 -4
- package/data/professionnels/R22561.json +358 -0
- package/data/professionnels/R3120.json +98 -1
- package/data/professionnels/R31457.json +4 -4
- package/data/professionnels/R31806.json +4 -4
- package/data/professionnels/R32285.json +98 -1
- package/data/professionnels/R36751.json +64 -1
- package/data/professionnels/R37275.json +457 -0
- package/data/professionnels/R42163.json +2 -2
- package/data/professionnels/R42711.json +7 -7
- package/data/professionnels/R42712.json +6 -6
- package/data/professionnels/R42714.json +4 -4
- package/data/professionnels/R42991.json +98 -1
- package/data/professionnels/R43076.json +98 -1
- package/data/professionnels/R44053.json +904 -0
- package/data/professionnels/R44057.json +504 -0
- package/data/professionnels/R44821.json +527 -0
- package/data/professionnels/R46960.json +62 -2
- package/data/professionnels/R52221.json +1 -1
- package/data/professionnels/R55969.json +1 -1
- package/data/professionnels/R58664.json +2004 -0
- package/data/professionnels/R60669.json +1 -1
- package/data/professionnels/R60912.json +38 -4
- package/data/professionnels/R61572.json +1 -98
- package/data/professionnels/R62002.json +546 -0
- package/data/professionnels/R62594.json +3 -3
- package/data/professionnels/R63771.json +64 -1
- package/data/professionnels/R64054.json +124 -22
- package/data/professionnels/R64175.json +5 -5
- package/data/professionnels/R64252.json +64 -1
- package/data/professionnels/R64436.json +6 -6
- package/data/professionnels/R65839.json +6 -6
- package/data/professionnels/R66074.json +42 -8
- package/data/professionnels/R66455.json +1 -1
- package/data/professionnels/R67791.json +64 -1
- package/data/professionnels/R68227.json +75 -7
- package/data/professionnels/R68895.json +378 -0
- package/data/professionnels/R69946.json +324 -0
- package/data/professionnels/R69947.json +330 -0
- package/data/professionnels/R70080.json +308 -0
- package/data/professionnels/R70131.json +368 -0
- package/data/professionnels/R70134.json +480 -0
- package/data/professionnels/R70231.json +358 -0
- package/data/professionnels/R70330.json +324 -0
- package/data/professionnels/R70599.json +342 -0
- package/data/professionnels/R70617.json +402 -0
- package/data/{particuliers/R70532.json → professionnels/R70619.json} +91 -106
- package/data/professionnels/R70621.json +417 -0
- package/data/professionnels/R70623.json +540 -0
- package/data/professionnels/index.json +2426 -2374
- package/package.json +1 -1
- package/data/professionnels/F36700.json +0 -4509
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{
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"id": "F38319",
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"ID": "F38319",
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"type": "Fiche d'information conditionnée",
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"xsi:noNamespaceSchemaLocation": "../Schemas/3.3/Publication.xsd",
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"spUrl": "https://entreprendre.service-public.fr/vosdroits/F38319"
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"text": "Demander une remise ou une modération à l'administration fiscale"
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"text": "Direction de l'information légale et administrative"
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"text": "Si une entreprise rencontre des difficultés financières, elle peut demander une remise ou une modération de son impôt à l'administration fiscale. Ces demandes ne concernent que les entreprises qui font l'objet d'une procédure de conciliation, de sauvegarde ou de redressement judiciaire."
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"text": "Direction de l'information légale et administrative"
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"text": "Direction de l'information légale et administrative (Premier ministre)"
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"type": "text",
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"text": "modified 2024-11-27"
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"text": "Fiche pratique"
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"text": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025622500, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025622500"
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"text": "isPartOf N32550"
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"text": "France entière"
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"text": "https://www.service-public.fr/a-propos/mentions-legales"
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"text": "Fiche pratique"
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"text": "Professionnels"
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"text": "Accueil professionnels"
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"text": "Difficultés financières des entreprises"
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"text": "2- Réagir aux premières difficultés"
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"name": "Niveau",
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"attributes": {
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"type": "Fiche d'information conditionnée"
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"children": [
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"type": "text",
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"text": "Demander une remise ou une modération à l'administration fiscale"
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"name": "Theme",
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"text": "Difficultés financières des entreprises"
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"text": "2- Réagir aux premières difficultés"
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"text": "Récupérer les impayés"
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"text": "Recouvrement amiable : relance et mise en demeure de payer"
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"name": "Fiche",
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"children": [
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"type": "text",
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"text": "Recouvrement amiable : procédure simplifiée de recouvrement de petites créances"
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"text": "Recouvrement judiciaire : injonction de payer en France et en Europe"
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"type": "text",
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"text": "Recouvrement judiciaire : référé-provision devant les juridictions civiles ou commerciales"
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"name": "Fiche",
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"attributes": {
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"ID": "F38432"
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"children": [
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"type": "text",
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"text": "Recouvrement judiciaire : assignation en paiement"
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"name": "Fiche",
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"attributes": {
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"ID": "F22359"
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"type": "text",
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"text": "Déclarer ses créances envers un partenaire commercial en procédure collective"
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"type": "element",
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"name": "SousDossier",
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"attributes": {
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"ID": "N32550-2"
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"children": [
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"name": "Titre",
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"children": [
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"type": "text",
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"text": "Obtenir des délais ou allègements de paiement"
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{
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"type": "element",
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"name": "Fiche",
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"attributes": {
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"ID": "F38098"
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"children": [
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{
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"type": "text",
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"text": "Obtenir des délais de paiement auprès de l'administration fiscale (entreprise individuelle et micro-entreprise)"
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}
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"type": "element",
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"name": "Fiche",
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"attributes": {
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"ID": "F38095"
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"children": [
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{
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"type": "text",
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"text": "Obtenir des délais de paiement auprès de l'administration fiscale (société)"
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}
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]
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{
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"type": "element",
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"name": "Fiche",
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"attributes": {
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"ID": "F38100"
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},
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"children": [
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{
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|
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"type": "text",
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"text": "Obtenir des délais de paiement auprès de l'Urssaf en tant qu'employeur"
|
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|
+
}
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|
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]
|
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},
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{
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|
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"type": "element",
|
|
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|
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"name": "Fiche",
|
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|
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"attributes": {
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"ID": "F38674"
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},
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"children": [
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{
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|
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"type": "text",
|
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|
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"text": "Obtenir des délais de paiement pour ses cotisations sociales personnelles (micro-entrepreneur)"
|
|
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|
+
}
|
|
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|
+
]
|
|
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|
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},
|
|
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|
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{
|
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458
|
+
"type": "element",
|
|
459
|
+
"name": "Fiche",
|
|
460
|
+
"attributes": {
|
|
461
|
+
"ID": "F38672"
|
|
462
|
+
},
|
|
463
|
+
"children": [
|
|
464
|
+
{
|
|
465
|
+
"type": "text",
|
|
466
|
+
"text": "Obtenir des délais de paiement pour ses cotisations sociales personnelles (entrepreneur individuel)"
|
|
467
|
+
}
|
|
468
|
+
]
|
|
469
|
+
},
|
|
470
|
+
{
|
|
471
|
+
"type": "element",
|
|
472
|
+
"name": "Fiche",
|
|
473
|
+
"attributes": {
|
|
474
|
+
"ID": "F38319"
|
|
475
|
+
},
|
|
476
|
+
"children": [
|
|
477
|
+
{
|
|
478
|
+
"type": "text",
|
|
479
|
+
"text": "Demander une remise ou une modération à l'administration fiscale"
|
|
480
|
+
}
|
|
481
|
+
]
|
|
482
|
+
},
|
|
483
|
+
{
|
|
484
|
+
"type": "element",
|
|
485
|
+
"name": "Fiche",
|
|
486
|
+
"attributes": {
|
|
487
|
+
"ID": "F38145"
|
|
488
|
+
},
|
|
489
|
+
"children": [
|
|
490
|
+
{
|
|
491
|
+
"type": "text",
|
|
492
|
+
"text": "Demander une remise des majorations de retard auprès de l'Urssaf"
|
|
493
|
+
}
|
|
494
|
+
]
|
|
495
|
+
},
|
|
496
|
+
{
|
|
497
|
+
"type": "element",
|
|
498
|
+
"name": "Fiche",
|
|
499
|
+
"attributes": {
|
|
500
|
+
"ID": "F38656"
|
|
501
|
+
},
|
|
502
|
+
"children": [
|
|
503
|
+
{
|
|
504
|
+
"type": "text",
|
|
505
|
+
"text": "Demander la réévaluation du montant de ses cotisations et contributions sociales"
|
|
506
|
+
}
|
|
507
|
+
]
|
|
508
|
+
},
|
|
509
|
+
{
|
|
510
|
+
"type": "element",
|
|
511
|
+
"name": "Fiche",
|
|
512
|
+
"attributes": {
|
|
513
|
+
"ID": "F38326"
|
|
514
|
+
},
|
|
515
|
+
"children": [
|
|
516
|
+
{
|
|
517
|
+
"type": "text",
|
|
518
|
+
"text": "Obtenir des délais de paiement auprès de la commission des chefs des services financiers (CCSF)"
|
|
519
|
+
}
|
|
520
|
+
]
|
|
521
|
+
},
|
|
522
|
+
{
|
|
523
|
+
"type": "element",
|
|
524
|
+
"name": "Fiche",
|
|
525
|
+
"attributes": {
|
|
526
|
+
"ID": "F38677"
|
|
527
|
+
},
|
|
528
|
+
"children": [
|
|
529
|
+
{
|
|
530
|
+
"type": "text",
|
|
531
|
+
"text": "Demander une aide au conseil de la protection sociale des travailleurs indépendants (CPSTI)"
|
|
532
|
+
}
|
|
533
|
+
]
|
|
534
|
+
},
|
|
535
|
+
{
|
|
536
|
+
"type": "element",
|
|
537
|
+
"name": "Fiche",
|
|
538
|
+
"attributes": {
|
|
539
|
+
"ID": "F38479"
|
|
540
|
+
},
|
|
541
|
+
"children": [
|
|
542
|
+
{
|
|
543
|
+
"type": "text",
|
|
544
|
+
"text": "Se faire accompagner par un acteur public : Codéfi et Ciri"
|
|
545
|
+
}
|
|
546
|
+
]
|
|
547
|
+
}
|
|
548
|
+
]
|
|
549
|
+
},
|
|
550
|
+
{
|
|
551
|
+
"type": "element",
|
|
552
|
+
"name": "SousDossier",
|
|
553
|
+
"attributes": {
|
|
554
|
+
"ID": "N32550-3"
|
|
555
|
+
},
|
|
556
|
+
"children": [
|
|
557
|
+
{
|
|
558
|
+
"type": "element",
|
|
559
|
+
"name": "Titre",
|
|
560
|
+
"children": [
|
|
561
|
+
{
|
|
562
|
+
"type": "text",
|
|
563
|
+
"text": "Répondre à un besoin rapide de trésorerie"
|
|
564
|
+
}
|
|
565
|
+
]
|
|
566
|
+
},
|
|
567
|
+
{
|
|
568
|
+
"type": "element",
|
|
569
|
+
"name": "Fiche",
|
|
570
|
+
"attributes": {
|
|
571
|
+
"ID": "F22316"
|
|
572
|
+
},
|
|
573
|
+
"children": [
|
|
574
|
+
{
|
|
575
|
+
"type": "text",
|
|
576
|
+
"text": "Répondre à un besoin rapide de trésorerie par le financement bancaire"
|
|
577
|
+
}
|
|
578
|
+
]
|
|
579
|
+
},
|
|
580
|
+
{
|
|
581
|
+
"type": "element",
|
|
582
|
+
"name": "Fiche",
|
|
583
|
+
"attributes": {
|
|
584
|
+
"ID": "F38332"
|
|
585
|
+
},
|
|
586
|
+
"children": [
|
|
587
|
+
{
|
|
588
|
+
"type": "text",
|
|
589
|
+
"text": "Mobilisation de créance professionnelle : répondre à un besoin rapide de trésorerie"
|
|
590
|
+
}
|
|
591
|
+
]
|
|
592
|
+
},
|
|
593
|
+
{
|
|
594
|
+
"type": "element",
|
|
595
|
+
"name": "Fiche",
|
|
596
|
+
"attributes": {
|
|
597
|
+
"ID": "F38443"
|
|
598
|
+
},
|
|
599
|
+
"children": [
|
|
600
|
+
{
|
|
601
|
+
"type": "text",
|
|
602
|
+
"text": "Escompte bancaire : répondre à un besoin rapide de trésorerie"
|
|
603
|
+
}
|
|
604
|
+
]
|
|
605
|
+
},
|
|
606
|
+
{
|
|
607
|
+
"type": "element",
|
|
608
|
+
"name": "Fiche",
|
|
609
|
+
"attributes": {
|
|
610
|
+
"ID": "F37403"
|
|
611
|
+
},
|
|
612
|
+
"children": [
|
|
613
|
+
{
|
|
614
|
+
"type": "text",
|
|
615
|
+
"text": "Affacturage : céder ses créances pour répondre à un besoin rapide de trésorerie"
|
|
616
|
+
}
|
|
617
|
+
]
|
|
618
|
+
}
|
|
619
|
+
]
|
|
620
|
+
},
|
|
621
|
+
{
|
|
622
|
+
"type": "element",
|
|
623
|
+
"name": "SousDossier",
|
|
624
|
+
"attributes": {
|
|
625
|
+
"ID": "N32550-4"
|
|
626
|
+
},
|
|
627
|
+
"children": [
|
|
628
|
+
{
|
|
629
|
+
"type": "element",
|
|
630
|
+
"name": "Titre",
|
|
631
|
+
"children": [
|
|
632
|
+
{
|
|
633
|
+
"type": "text",
|
|
634
|
+
"text": "Résoudre les litiges commerciaux à l’amiable"
|
|
635
|
+
}
|
|
636
|
+
]
|
|
637
|
+
},
|
|
638
|
+
{
|
|
639
|
+
"type": "element",
|
|
640
|
+
"name": "Fiche",
|
|
641
|
+
"attributes": {
|
|
642
|
+
"ID": "F38601"
|
|
643
|
+
},
|
|
644
|
+
"children": [
|
|
645
|
+
{
|
|
646
|
+
"type": "text",
|
|
647
|
+
"text": "Résoudre les litiges commerciaux grâce aux modes alternatifs de règlement des différends (MARD)"
|
|
648
|
+
}
|
|
649
|
+
]
|
|
650
|
+
},
|
|
651
|
+
{
|
|
652
|
+
"type": "element",
|
|
653
|
+
"name": "Fiche",
|
|
654
|
+
"attributes": {
|
|
655
|
+
"ID": "F38216"
|
|
656
|
+
},
|
|
657
|
+
"children": [
|
|
658
|
+
{
|
|
659
|
+
"type": "text",
|
|
660
|
+
"text": "Prévenir et résoudre les litiges commerciaux grâce au Médiateur des entreprises"
|
|
661
|
+
}
|
|
662
|
+
]
|
|
663
|
+
}
|
|
664
|
+
]
|
|
665
|
+
}
|
|
666
|
+
]
|
|
667
|
+
},
|
|
668
|
+
{
|
|
669
|
+
"type": "element",
|
|
670
|
+
"name": "SousDossierPere",
|
|
671
|
+
"children": [
|
|
672
|
+
{
|
|
673
|
+
"type": "text",
|
|
674
|
+
"text": "Obtenir des délais ou allègements de paiement"
|
|
675
|
+
}
|
|
676
|
+
]
|
|
677
|
+
},
|
|
678
|
+
{
|
|
679
|
+
"type": "element",
|
|
680
|
+
"name": "Introduction",
|
|
681
|
+
"children": [
|
|
682
|
+
{
|
|
683
|
+
"type": "element",
|
|
684
|
+
"name": "Texte",
|
|
685
|
+
"children": [
|
|
686
|
+
{
|
|
687
|
+
"type": "element",
|
|
688
|
+
"name": "Paragraphe",
|
|
689
|
+
"children": [
|
|
690
|
+
{
|
|
691
|
+
"type": "text",
|
|
692
|
+
"text": "Si une entreprise rencontre des difficultés financières, elle peut demander une remise ou une modération de son impôt à l'administration fiscale. Ces demandes ne concernent que les entreprises qui font l'objet d'une procédure de conciliation, de sauvegarde ou de redressement judiciaire."
|
|
693
|
+
}
|
|
694
|
+
]
|
|
695
|
+
}
|
|
696
|
+
]
|
|
697
|
+
}
|
|
698
|
+
]
|
|
699
|
+
},
|
|
700
|
+
{
|
|
701
|
+
"type": "element",
|
|
702
|
+
"name": "Texte",
|
|
703
|
+
"children": [
|
|
704
|
+
{
|
|
705
|
+
"type": "element",
|
|
706
|
+
"name": "Paragraphe",
|
|
707
|
+
"children": [
|
|
708
|
+
{
|
|
709
|
+
"type": "text",
|
|
710
|
+
"text": "Pour en savoir plus sur la demande de délais de paiement auprès de l'administration fiscale, vous pouvez consulter la fiche dédiée à "
|
|
711
|
+
},
|
|
712
|
+
{
|
|
713
|
+
"type": "element",
|
|
714
|
+
"name": "LienInterne",
|
|
715
|
+
"attributes": {
|
|
716
|
+
"LienPublication": "F38098",
|
|
717
|
+
"type": "Fiche d'information conditionnée",
|
|
718
|
+
"audience": "Professionnels"
|
|
719
|
+
},
|
|
720
|
+
"children": [
|
|
721
|
+
{
|
|
722
|
+
"type": "text",
|
|
723
|
+
"text": "l'entreprise individuelle (micro-entreprise comprise)"
|
|
724
|
+
}
|
|
725
|
+
]
|
|
726
|
+
},
|
|
727
|
+
{
|
|
728
|
+
"type": "text",
|
|
729
|
+
"text": " ou à la "
|
|
730
|
+
},
|
|
731
|
+
{
|
|
732
|
+
"type": "element",
|
|
733
|
+
"name": "LienInterne",
|
|
734
|
+
"attributes": {
|
|
735
|
+
"LienPublication": "F38095",
|
|
736
|
+
"type": "Fiche d'information conditionnée",
|
|
737
|
+
"audience": "Professionnels"
|
|
738
|
+
},
|
|
739
|
+
"children": [
|
|
740
|
+
{
|
|
741
|
+
"type": "text",
|
|
742
|
+
"text": "société"
|
|
743
|
+
}
|
|
744
|
+
]
|
|
745
|
+
},
|
|
746
|
+
{
|
|
747
|
+
"type": "text",
|
|
748
|
+
"text": "."
|
|
749
|
+
}
|
|
750
|
+
]
|
|
751
|
+
},
|
|
752
|
+
{
|
|
753
|
+
"type": "element",
|
|
754
|
+
"name": "Chapitre",
|
|
755
|
+
"children": [
|
|
756
|
+
{
|
|
757
|
+
"type": "element",
|
|
758
|
+
"name": "Titre",
|
|
759
|
+
"children": [
|
|
760
|
+
{
|
|
761
|
+
"type": "element",
|
|
762
|
+
"name": "Paragraphe",
|
|
763
|
+
"children": [
|
|
764
|
+
{
|
|
765
|
+
"type": "text",
|
|
766
|
+
"text": "Dans quels cas peut-on faire une demande de remise ou de modération ?"
|
|
767
|
+
}
|
|
768
|
+
]
|
|
769
|
+
}
|
|
770
|
+
]
|
|
771
|
+
},
|
|
772
|
+
{
|
|
773
|
+
"type": "element",
|
|
774
|
+
"name": "Paragraphe",
|
|
775
|
+
"children": [
|
|
776
|
+
{
|
|
777
|
+
"type": "text",
|
|
778
|
+
"text": "Une entreprise peut faire une "
|
|
779
|
+
},
|
|
780
|
+
{
|
|
781
|
+
"type": "element",
|
|
782
|
+
"name": "MiseEnEvidence",
|
|
783
|
+
"children": [
|
|
784
|
+
{
|
|
785
|
+
"type": "text",
|
|
786
|
+
"text": "demande de remise ou de modération"
|
|
787
|
+
}
|
|
788
|
+
]
|
|
789
|
+
},
|
|
790
|
+
{
|
|
791
|
+
"type": "text",
|
|
792
|
+
"text": " lorsqu'elle a des difficultés à payer ses impôts. Il ne s'agit pas d'une contestation de l'impôt à payer mais bien de la remise d'une partie ou de la totalité de la somme due."
|
|
793
|
+
}
|
|
794
|
+
]
|
|
795
|
+
},
|
|
796
|
+
{
|
|
797
|
+
"type": "element",
|
|
798
|
+
"name": "Paragraphe",
|
|
799
|
+
"children": [
|
|
800
|
+
{
|
|
801
|
+
"type": "text",
|
|
802
|
+
"text": "La remise ou la modération d'un impôt est "
|
|
803
|
+
},
|
|
804
|
+
{
|
|
805
|
+
"type": "element",
|
|
806
|
+
"name": "MiseEnEvidence",
|
|
807
|
+
"children": [
|
|
808
|
+
{
|
|
809
|
+
"type": "text",
|
|
810
|
+
"text": "réservée aux entreprises qui sont les plus en difficultés"
|
|
811
|
+
}
|
|
812
|
+
]
|
|
813
|
+
},
|
|
814
|
+
{
|
|
815
|
+
"type": "text",
|
|
816
|
+
"text": ". Elle intervient généralement après que des délais de paiement ont été accordés pour aider l'entreprise à faire face à ses difficultés."
|
|
817
|
+
}
|
|
818
|
+
]
|
|
819
|
+
},
|
|
820
|
+
{
|
|
821
|
+
"type": "element",
|
|
822
|
+
"name": "Paragraphe",
|
|
823
|
+
"children": [
|
|
824
|
+
{
|
|
825
|
+
"type": "text",
|
|
826
|
+
"text": "La "
|
|
827
|
+
},
|
|
828
|
+
{
|
|
829
|
+
"type": "element",
|
|
830
|
+
"name": "MiseEnEvidence",
|
|
831
|
+
"children": [
|
|
832
|
+
{
|
|
833
|
+
"type": "text",
|
|
834
|
+
"text": "remise"
|
|
835
|
+
}
|
|
836
|
+
]
|
|
837
|
+
},
|
|
838
|
+
{
|
|
839
|
+
"type": "text",
|
|
840
|
+
"text": " correspond à "
|
|
841
|
+
},
|
|
842
|
+
{
|
|
843
|
+
"type": "element",
|
|
844
|
+
"name": "MiseEnEvidence",
|
|
845
|
+
"children": [
|
|
846
|
+
{
|
|
847
|
+
"type": "text",
|
|
848
|
+
"text": "l'abandon total"
|
|
849
|
+
}
|
|
850
|
+
]
|
|
851
|
+
},
|
|
852
|
+
{
|
|
853
|
+
"type": "text",
|
|
854
|
+
"text": " d'un impôt, la "
|
|
855
|
+
},
|
|
856
|
+
{
|
|
857
|
+
"type": "element",
|
|
858
|
+
"name": "MiseEnEvidence",
|
|
859
|
+
"children": [
|
|
860
|
+
{
|
|
861
|
+
"type": "text",
|
|
862
|
+
"text": "modération"
|
|
863
|
+
}
|
|
864
|
+
]
|
|
865
|
+
},
|
|
866
|
+
{
|
|
867
|
+
"type": "text",
|
|
868
|
+
"text": " quant à elle correspond à une "
|
|
869
|
+
},
|
|
870
|
+
{
|
|
871
|
+
"type": "element",
|
|
872
|
+
"name": "MiseEnEvidence",
|
|
873
|
+
"children": [
|
|
874
|
+
{
|
|
875
|
+
"type": "text",
|
|
876
|
+
"text": "remise partielle d'impôt"
|
|
877
|
+
}
|
|
878
|
+
]
|
|
879
|
+
},
|
|
880
|
+
{
|
|
881
|
+
"type": "text",
|
|
882
|
+
"text": "."
|
|
883
|
+
}
|
|
884
|
+
]
|
|
885
|
+
},
|
|
886
|
+
{
|
|
887
|
+
"type": "element",
|
|
888
|
+
"name": "Paragraphe",
|
|
889
|
+
"children": [
|
|
890
|
+
{
|
|
891
|
+
"type": "text",
|
|
892
|
+
"text": "La remise de dette doit avoir pour objectif de faciliter la restructuration financière de l'entreprise en difficulté, la poursuite de son activité économique et le maintien de l'emploi. Ainsi, lorsque l'entreprise n'est plus viable, aucune remise ou modération ne peut être accordée."
|
|
893
|
+
}
|
|
894
|
+
]
|
|
895
|
+
}
|
|
896
|
+
]
|
|
897
|
+
},
|
|
898
|
+
{
|
|
899
|
+
"type": "element",
|
|
900
|
+
"name": "Chapitre",
|
|
901
|
+
"children": [
|
|
902
|
+
{
|
|
903
|
+
"type": "element",
|
|
904
|
+
"name": "Titre",
|
|
905
|
+
"children": [
|
|
906
|
+
{
|
|
907
|
+
"type": "element",
|
|
908
|
+
"name": "Paragraphe",
|
|
909
|
+
"children": [
|
|
910
|
+
{
|
|
911
|
+
"type": "text",
|
|
912
|
+
"text": "Quels impôts peuvent faire l'objet d'une remise ou d'une modération ?"
|
|
913
|
+
}
|
|
914
|
+
]
|
|
915
|
+
}
|
|
916
|
+
]
|
|
917
|
+
},
|
|
918
|
+
{
|
|
919
|
+
"type": "element",
|
|
920
|
+
"name": "Paragraphe",
|
|
921
|
+
"children": [
|
|
922
|
+
{
|
|
923
|
+
"type": "text",
|
|
924
|
+
"text": "L'administration fiscale peut accorder des remises ou des modérations des éléments suivants :"
|
|
925
|
+
}
|
|
926
|
+
]
|
|
927
|
+
},
|
|
928
|
+
{
|
|
929
|
+
"type": "element",
|
|
930
|
+
"name": "Liste",
|
|
931
|
+
"attributes": {
|
|
932
|
+
"type": "puce"
|
|
933
|
+
},
|
|
934
|
+
"children": [
|
|
935
|
+
{
|
|
936
|
+
"type": "element",
|
|
937
|
+
"name": "Item",
|
|
938
|
+
"children": [
|
|
939
|
+
{
|
|
940
|
+
"type": "element",
|
|
941
|
+
"name": "Paragraphe",
|
|
942
|
+
"children": [
|
|
943
|
+
{
|
|
944
|
+
"type": "text",
|
|
945
|
+
"text": "Impôt lorsque l'entreprise est dans l'impossibilité de payer par suite de difficultés financières"
|
|
946
|
+
}
|
|
947
|
+
]
|
|
948
|
+
}
|
|
949
|
+
]
|
|
950
|
+
},
|
|
951
|
+
{
|
|
952
|
+
"type": "element",
|
|
953
|
+
"name": "Item",
|
|
954
|
+
"children": [
|
|
955
|
+
{
|
|
956
|
+
"type": "element",
|
|
957
|
+
"name": "Paragraphe",
|
|
958
|
+
"children": [
|
|
959
|
+
{
|
|
960
|
+
"type": "text",
|
|
961
|
+
"text": "Amendes fiscales, majorations d'impôt définitives ou frais de poursuites"
|
|
962
|
+
}
|
|
963
|
+
]
|
|
964
|
+
}
|
|
965
|
+
]
|
|
966
|
+
}
|
|
967
|
+
]
|
|
968
|
+
},
|
|
969
|
+
{
|
|
970
|
+
"type": "element",
|
|
971
|
+
"name": "Paragraphe",
|
|
972
|
+
"children": [
|
|
973
|
+
{
|
|
974
|
+
"type": "text",
|
|
975
|
+
"text": "Tous les impôts ne peuvent pas faire l'objet d'une remise ou d'une modération."
|
|
976
|
+
}
|
|
977
|
+
]
|
|
978
|
+
},
|
|
979
|
+
{
|
|
980
|
+
"type": "element",
|
|
981
|
+
"name": "Paragraphe",
|
|
982
|
+
"children": [
|
|
983
|
+
{
|
|
984
|
+
"type": "text",
|
|
985
|
+
"text": "Par exemple, les impôts suivants "
|
|
986
|
+
},
|
|
987
|
+
{
|
|
988
|
+
"type": "element",
|
|
989
|
+
"name": "MiseEnEvidence",
|
|
990
|
+
"children": [
|
|
991
|
+
{
|
|
992
|
+
"type": "text",
|
|
993
|
+
"text": "ne peuvent pas faire l'objet d'une remise ou d'une modération"
|
|
994
|
+
}
|
|
995
|
+
]
|
|
996
|
+
},
|
|
997
|
+
{
|
|
998
|
+
"type": "text",
|
|
999
|
+
"text": " :"
|
|
1000
|
+
}
|
|
1001
|
+
]
|
|
1002
|
+
},
|
|
1003
|
+
{
|
|
1004
|
+
"type": "element",
|
|
1005
|
+
"name": "Liste",
|
|
1006
|
+
"attributes": {
|
|
1007
|
+
"type": "puce"
|
|
1008
|
+
},
|
|
1009
|
+
"children": [
|
|
1010
|
+
{
|
|
1011
|
+
"type": "element",
|
|
1012
|
+
"name": "Item",
|
|
1013
|
+
"children": [
|
|
1014
|
+
{
|
|
1015
|
+
"type": "element",
|
|
1016
|
+
"name": "Paragraphe",
|
|
1017
|
+
"children": [
|
|
1018
|
+
{
|
|
1019
|
+
"type": "text",
|
|
1020
|
+
"text": "Droits d'enregistrement"
|
|
1021
|
+
}
|
|
1022
|
+
]
|
|
1023
|
+
}
|
|
1024
|
+
]
|
|
1025
|
+
},
|
|
1026
|
+
{
|
|
1027
|
+
"type": "element",
|
|
1028
|
+
"name": "Item",
|
|
1029
|
+
"children": [
|
|
1030
|
+
{
|
|
1031
|
+
"type": "element",
|
|
1032
|
+
"name": "Paragraphe",
|
|
1033
|
+
"children": [
|
|
1034
|
+
{
|
|
1035
|
+
"type": "text",
|
|
1036
|
+
"text": "Impôt sur la fortune immobilière (IFI)"
|
|
1037
|
+
}
|
|
1038
|
+
]
|
|
1039
|
+
}
|
|
1040
|
+
]
|
|
1041
|
+
},
|
|
1042
|
+
{
|
|
1043
|
+
"type": "element",
|
|
1044
|
+
"name": "Item",
|
|
1045
|
+
"children": [
|
|
1046
|
+
{
|
|
1047
|
+
"type": "element",
|
|
1048
|
+
"name": "Paragraphe",
|
|
1049
|
+
"children": [
|
|
1050
|
+
{
|
|
1051
|
+
"type": "text",
|
|
1052
|
+
"text": "Taxe de publicité foncière"
|
|
1053
|
+
}
|
|
1054
|
+
]
|
|
1055
|
+
}
|
|
1056
|
+
]
|
|
1057
|
+
},
|
|
1058
|
+
{
|
|
1059
|
+
"type": "element",
|
|
1060
|
+
"name": "Item",
|
|
1061
|
+
"children": [
|
|
1062
|
+
{
|
|
1063
|
+
"type": "element",
|
|
1064
|
+
"name": "Paragraphe",
|
|
1065
|
+
"children": [
|
|
1066
|
+
{
|
|
1067
|
+
"type": "text",
|
|
1068
|
+
"text": "Droits de timbre"
|
|
1069
|
+
}
|
|
1070
|
+
]
|
|
1071
|
+
}
|
|
1072
|
+
]
|
|
1073
|
+
},
|
|
1074
|
+
{
|
|
1075
|
+
"type": "element",
|
|
1076
|
+
"name": "Item",
|
|
1077
|
+
"children": [
|
|
1078
|
+
{
|
|
1079
|
+
"type": "element",
|
|
1080
|
+
"name": "Paragraphe",
|
|
1081
|
+
"children": [
|
|
1082
|
+
{
|
|
1083
|
+
"type": "text",
|
|
1084
|
+
"text": "Taxe sur le chiffre d'affaires (ex : TGAP, contribution sur les boissons non alcooliques...)"
|
|
1085
|
+
}
|
|
1086
|
+
]
|
|
1087
|
+
}
|
|
1088
|
+
]
|
|
1089
|
+
},
|
|
1090
|
+
{
|
|
1091
|
+
"type": "element",
|
|
1092
|
+
"name": "Item",
|
|
1093
|
+
"children": [
|
|
1094
|
+
{
|
|
1095
|
+
"type": "element",
|
|
1096
|
+
"name": "Paragraphe",
|
|
1097
|
+
"children": [
|
|
1098
|
+
{
|
|
1099
|
+
"type": "text",
|
|
1100
|
+
"text": "Prélèvement à la source"
|
|
1101
|
+
}
|
|
1102
|
+
]
|
|
1103
|
+
}
|
|
1104
|
+
]
|
|
1105
|
+
}
|
|
1106
|
+
]
|
|
1107
|
+
}
|
|
1108
|
+
]
|
|
1109
|
+
},
|
|
1110
|
+
{
|
|
1111
|
+
"type": "element",
|
|
1112
|
+
"name": "Chapitre",
|
|
1113
|
+
"children": [
|
|
1114
|
+
{
|
|
1115
|
+
"type": "element",
|
|
1116
|
+
"name": "Titre",
|
|
1117
|
+
"children": [
|
|
1118
|
+
{
|
|
1119
|
+
"type": "element",
|
|
1120
|
+
"name": "Paragraphe",
|
|
1121
|
+
"children": [
|
|
1122
|
+
{
|
|
1123
|
+
"type": "text",
|
|
1124
|
+
"text": "Comment faire une demande de remise ou de modération ?"
|
|
1125
|
+
}
|
|
1126
|
+
]
|
|
1127
|
+
}
|
|
1128
|
+
]
|
|
1129
|
+
},
|
|
1130
|
+
{
|
|
1131
|
+
"type": "element",
|
|
1132
|
+
"name": "Paragraphe",
|
|
1133
|
+
"children": [
|
|
1134
|
+
{
|
|
1135
|
+
"type": "text",
|
|
1136
|
+
"text": "L'entreprise en difficulté ou un "
|
|
1137
|
+
},
|
|
1138
|
+
{
|
|
1139
|
+
"type": "element",
|
|
1140
|
+
"name": "LienIntra",
|
|
1141
|
+
"attributes": {
|
|
1142
|
+
"LienID": "R12420",
|
|
1143
|
+
"type": "Définition de glossaire"
|
|
1144
|
+
},
|
|
1145
|
+
"children": [
|
|
1146
|
+
{
|
|
1147
|
+
"type": "text",
|
|
1148
|
+
"text": "mandataire"
|
|
1149
|
+
}
|
|
1150
|
+
]
|
|
1151
|
+
},
|
|
1152
|
+
{
|
|
1153
|
+
"type": "text",
|
|
1154
|
+
"text": " peut faire la demande de remise ou de majoration. La demande doit être adressée au service des impôts des entreprises (SIE) dont l'entreprise dépend."
|
|
1155
|
+
}
|
|
1156
|
+
]
|
|
1157
|
+
},
|
|
1158
|
+
{
|
|
1159
|
+
"type": "element",
|
|
1160
|
+
"name": "OuSAdresser",
|
|
1161
|
+
"attributes": {
|
|
1162
|
+
"ID": "R2488",
|
|
1163
|
+
"sve": "non",
|
|
1164
|
+
"type": "Local personnalisé sur SP"
|
|
1165
|
+
},
|
|
1166
|
+
"children": [
|
|
1167
|
+
{
|
|
1168
|
+
"type": "element",
|
|
1169
|
+
"name": "Titre",
|
|
1170
|
+
"children": [
|
|
1171
|
+
{
|
|
1172
|
+
"type": "text",
|
|
1173
|
+
"text": "Service des impôts des entreprises (SIE)"
|
|
1174
|
+
}
|
|
1175
|
+
]
|
|
1176
|
+
},
|
|
1177
|
+
{
|
|
1178
|
+
"type": "element",
|
|
1179
|
+
"name": "PivotLocal",
|
|
1180
|
+
"children": [
|
|
1181
|
+
{
|
|
1182
|
+
"type": "text",
|
|
1183
|
+
"text": "sie"
|
|
1184
|
+
}
|
|
1185
|
+
]
|
|
1186
|
+
},
|
|
1187
|
+
{
|
|
1188
|
+
"type": "element",
|
|
1189
|
+
"name": "RessourceWeb",
|
|
1190
|
+
"attributes": {
|
|
1191
|
+
"URL": "https://www.impots.gouv.fr/portail/contacts"
|
|
1192
|
+
}
|
|
1193
|
+
}
|
|
1194
|
+
]
|
|
1195
|
+
},
|
|
1196
|
+
{
|
|
1197
|
+
"type": "element",
|
|
1198
|
+
"name": "Paragraphe",
|
|
1199
|
+
"children": [
|
|
1200
|
+
{
|
|
1201
|
+
"type": "text",
|
|
1202
|
+
"text": "Il peut s'agir d'une "
|
|
1203
|
+
},
|
|
1204
|
+
{
|
|
1205
|
+
"type": "element",
|
|
1206
|
+
"name": "MiseEnEvidence",
|
|
1207
|
+
"children": [
|
|
1208
|
+
{
|
|
1209
|
+
"type": "text",
|
|
1210
|
+
"text": "demande écrite"
|
|
1211
|
+
}
|
|
1212
|
+
]
|
|
1213
|
+
},
|
|
1214
|
+
{
|
|
1215
|
+
"type": "text",
|
|
1216
|
+
"text": " par courrier ou "
|
|
1217
|
+
},
|
|
1218
|
+
{
|
|
1219
|
+
"type": "element",
|
|
1220
|
+
"name": "MiseEnEvidence",
|
|
1221
|
+
"children": [
|
|
1222
|
+
{
|
|
1223
|
+
"type": "text",
|
|
1224
|
+
"text": "orale"
|
|
1225
|
+
}
|
|
1226
|
+
]
|
|
1227
|
+
},
|
|
1228
|
+
{
|
|
1229
|
+
"type": "text",
|
|
1230
|
+
"text": " lors d'un rendez-vous avec un conseiller."
|
|
1231
|
+
}
|
|
1232
|
+
]
|
|
1233
|
+
},
|
|
1234
|
+
{
|
|
1235
|
+
"type": "element",
|
|
1236
|
+
"name": "Paragraphe",
|
|
1237
|
+
"children": [
|
|
1238
|
+
{
|
|
1239
|
+
"type": "text",
|
|
1240
|
+
"text": "La demande doit être faite à "
|
|
1241
|
+
},
|
|
1242
|
+
{
|
|
1243
|
+
"type": "element",
|
|
1244
|
+
"name": "MiseEnEvidence",
|
|
1245
|
+
"children": [
|
|
1246
|
+
{
|
|
1247
|
+
"type": "text",
|
|
1248
|
+
"text": "titre individuel"
|
|
1249
|
+
}
|
|
1250
|
+
]
|
|
1251
|
+
},
|
|
1252
|
+
{
|
|
1253
|
+
"type": "text",
|
|
1254
|
+
"text": " et être signée par la personne qui a rédigé la demande."
|
|
1255
|
+
}
|
|
1256
|
+
]
|
|
1257
|
+
},
|
|
1258
|
+
{
|
|
1259
|
+
"type": "element",
|
|
1260
|
+
"name": "Paragraphe",
|
|
1261
|
+
"children": [
|
|
1262
|
+
{
|
|
1263
|
+
"type": "text",
|
|
1264
|
+
"text": "Elle doit contenir les indications nécessaires pour "
|
|
1265
|
+
},
|
|
1266
|
+
{
|
|
1267
|
+
"type": "element",
|
|
1268
|
+
"name": "MiseEnEvidence",
|
|
1269
|
+
"children": [
|
|
1270
|
+
{
|
|
1271
|
+
"type": "text",
|
|
1272
|
+
"text": "identifier l'imposition"
|
|
1273
|
+
}
|
|
1274
|
+
]
|
|
1275
|
+
},
|
|
1276
|
+
{
|
|
1277
|
+
"type": "text",
|
|
1278
|
+
"text": " pour laquelle l'entreprise souhaite avoir une remise ou une modération. Elle doit être accompagnée de l'un des documents suivants :"
|
|
1279
|
+
}
|
|
1280
|
+
]
|
|
1281
|
+
},
|
|
1282
|
+
{
|
|
1283
|
+
"type": "element",
|
|
1284
|
+
"name": "Liste",
|
|
1285
|
+
"attributes": {
|
|
1286
|
+
"type": "puce"
|
|
1287
|
+
},
|
|
1288
|
+
"children": [
|
|
1289
|
+
{
|
|
1290
|
+
"type": "element",
|
|
1291
|
+
"name": "Item",
|
|
1292
|
+
"children": [
|
|
1293
|
+
{
|
|
1294
|
+
"type": "element",
|
|
1295
|
+
"name": "Paragraphe",
|
|
1296
|
+
"children": [
|
|
1297
|
+
{
|
|
1298
|
+
"type": "element",
|
|
1299
|
+
"name": "MiseEnEvidence",
|
|
1300
|
+
"children": [
|
|
1301
|
+
{
|
|
1302
|
+
"type": "text",
|
|
1303
|
+
"text": "Avis d'imposition"
|
|
1304
|
+
}
|
|
1305
|
+
]
|
|
1306
|
+
},
|
|
1307
|
+
{
|
|
1308
|
+
"type": "text",
|
|
1309
|
+
"text": " ou copie de cet avis ou extrait de rôle"
|
|
1310
|
+
}
|
|
1311
|
+
]
|
|
1312
|
+
}
|
|
1313
|
+
]
|
|
1314
|
+
},
|
|
1315
|
+
{
|
|
1316
|
+
"type": "element",
|
|
1317
|
+
"name": "Item",
|
|
1318
|
+
"children": [
|
|
1319
|
+
{
|
|
1320
|
+
"type": "element",
|
|
1321
|
+
"name": "Paragraphe",
|
|
1322
|
+
"children": [
|
|
1323
|
+
{
|
|
1324
|
+
"type": "element",
|
|
1325
|
+
"name": "MiseEnEvidence",
|
|
1326
|
+
"children": [
|
|
1327
|
+
{
|
|
1328
|
+
"type": "text",
|
|
1329
|
+
"text": "Avis de mise en recouvrement"
|
|
1330
|
+
}
|
|
1331
|
+
]
|
|
1332
|
+
},
|
|
1333
|
+
{
|
|
1334
|
+
"type": "text",
|
|
1335
|
+
"text": " ou copie de cet avis"
|
|
1336
|
+
}
|
|
1337
|
+
]
|
|
1338
|
+
}
|
|
1339
|
+
]
|
|
1340
|
+
}
|
|
1341
|
+
]
|
|
1342
|
+
},
|
|
1343
|
+
{
|
|
1344
|
+
"type": "element",
|
|
1345
|
+
"name": "Paragraphe",
|
|
1346
|
+
"children": [
|
|
1347
|
+
{
|
|
1348
|
+
"type": "text",
|
|
1349
|
+
"text": "La demande ne peut être faite "
|
|
1350
|
+
},
|
|
1351
|
+
{
|
|
1352
|
+
"type": "element",
|
|
1353
|
+
"name": "MiseEnEvidence",
|
|
1354
|
+
"children": [
|
|
1355
|
+
{
|
|
1356
|
+
"type": "text",
|
|
1357
|
+
"text": "qu'après la mise en recouvrement de l'impôt"
|
|
1358
|
+
}
|
|
1359
|
+
]
|
|
1360
|
+
},
|
|
1361
|
+
{
|
|
1362
|
+
"type": "text",
|
|
1363
|
+
"text": " (moment où l'impôt est exigible) concerné par la demande de remise ou de modération est faite."
|
|
1364
|
+
}
|
|
1365
|
+
]
|
|
1366
|
+
}
|
|
1367
|
+
]
|
|
1368
|
+
},
|
|
1369
|
+
{
|
|
1370
|
+
"type": "element",
|
|
1371
|
+
"name": "Chapitre",
|
|
1372
|
+
"children": [
|
|
1373
|
+
{
|
|
1374
|
+
"type": "element",
|
|
1375
|
+
"name": "Titre",
|
|
1376
|
+
"children": [
|
|
1377
|
+
{
|
|
1378
|
+
"type": "element",
|
|
1379
|
+
"name": "Paragraphe",
|
|
1380
|
+
"children": [
|
|
1381
|
+
{
|
|
1382
|
+
"type": "text",
|
|
1383
|
+
"text": "Quels sont les délais de réponse de l'administration fiscale ?"
|
|
1384
|
+
}
|
|
1385
|
+
]
|
|
1386
|
+
}
|
|
1387
|
+
]
|
|
1388
|
+
},
|
|
1389
|
+
{
|
|
1390
|
+
"type": "element",
|
|
1391
|
+
"name": "Paragraphe",
|
|
1392
|
+
"children": [
|
|
1393
|
+
{
|
|
1394
|
+
"type": "text",
|
|
1395
|
+
"text": "L'administration fiscale dispose de "
|
|
1396
|
+
},
|
|
1397
|
+
{
|
|
1398
|
+
"type": "element",
|
|
1399
|
+
"name": "MiseEnEvidence",
|
|
1400
|
+
"children": [
|
|
1401
|
+
{
|
|
1402
|
+
"type": "text",
|
|
1403
|
+
"text": "2 mois"
|
|
1404
|
+
}
|
|
1405
|
+
]
|
|
1406
|
+
},
|
|
1407
|
+
{
|
|
1408
|
+
"type": "text",
|
|
1409
|
+
"text": " pour répondre à la demande de l'entreprise. En cas d'absence de réponse, la demande est considérée comme étant rejetée."
|
|
1410
|
+
}
|
|
1411
|
+
]
|
|
1412
|
+
},
|
|
1413
|
+
{
|
|
1414
|
+
"type": "element",
|
|
1415
|
+
"name": "Paragraphe",
|
|
1416
|
+
"children": [
|
|
1417
|
+
{
|
|
1418
|
+
"type": "text",
|
|
1419
|
+
"text": "Lorsque la demande de l'entreprise est plus complexe, ce délai peut passer à "
|
|
1420
|
+
},
|
|
1421
|
+
{
|
|
1422
|
+
"type": "element",
|
|
1423
|
+
"name": "MiseEnEvidence",
|
|
1424
|
+
"children": [
|
|
1425
|
+
{
|
|
1426
|
+
"type": "text",
|
|
1427
|
+
"text": "4 mois"
|
|
1428
|
+
}
|
|
1429
|
+
]
|
|
1430
|
+
},
|
|
1431
|
+
{
|
|
1432
|
+
"type": "text",
|
|
1433
|
+
"text": ". L'administration informe alors l'entreprise de l'augmentation du délai."
|
|
1434
|
+
}
|
|
1435
|
+
]
|
|
1436
|
+
},
|
|
1437
|
+
{
|
|
1438
|
+
"type": "element",
|
|
1439
|
+
"name": "Paragraphe",
|
|
1440
|
+
"children": [
|
|
1441
|
+
{
|
|
1442
|
+
"type": "text",
|
|
1443
|
+
"text": "L'administration fiscale peut donner une des réponses suivantes :"
|
|
1444
|
+
}
|
|
1445
|
+
]
|
|
1446
|
+
},
|
|
1447
|
+
{
|
|
1448
|
+
"type": "element",
|
|
1449
|
+
"name": "Liste",
|
|
1450
|
+
"attributes": {
|
|
1451
|
+
"type": "puce"
|
|
1452
|
+
},
|
|
1453
|
+
"children": [
|
|
1454
|
+
{
|
|
1455
|
+
"type": "element",
|
|
1456
|
+
"name": "Item",
|
|
1457
|
+
"children": [
|
|
1458
|
+
{
|
|
1459
|
+
"type": "element",
|
|
1460
|
+
"name": "Paragraphe",
|
|
1461
|
+
"children": [
|
|
1462
|
+
{
|
|
1463
|
+
"type": "text",
|
|
1464
|
+
"text": "Rejet"
|
|
1465
|
+
}
|
|
1466
|
+
]
|
|
1467
|
+
}
|
|
1468
|
+
]
|
|
1469
|
+
},
|
|
1470
|
+
{
|
|
1471
|
+
"type": "element",
|
|
1472
|
+
"name": "Item",
|
|
1473
|
+
"children": [
|
|
1474
|
+
{
|
|
1475
|
+
"type": "element",
|
|
1476
|
+
"name": "Paragraphe",
|
|
1477
|
+
"children": [
|
|
1478
|
+
{
|
|
1479
|
+
"type": "text",
|
|
1480
|
+
"text": "Remise ou modération"
|
|
1481
|
+
}
|
|
1482
|
+
]
|
|
1483
|
+
}
|
|
1484
|
+
]
|
|
1485
|
+
},
|
|
1486
|
+
{
|
|
1487
|
+
"type": "element",
|
|
1488
|
+
"name": "Item",
|
|
1489
|
+
"children": [
|
|
1490
|
+
{
|
|
1491
|
+
"type": "element",
|
|
1492
|
+
"name": "Paragraphe",
|
|
1493
|
+
"children": [
|
|
1494
|
+
{
|
|
1495
|
+
"type": "text",
|
|
1496
|
+
"text": "Remise ou modération sous condition. Elle peut demander à l'entreprise de payer certaines impositions qui restent à charge avant d'accorder la remise ou la modération. Elle peut également demander à l'entreprise de se mettre à jour de ses obligations déclaratives avant de lui accorder une remise ou une modération."
|
|
1497
|
+
}
|
|
1498
|
+
]
|
|
1499
|
+
}
|
|
1500
|
+
]
|
|
1501
|
+
}
|
|
1502
|
+
]
|
|
1503
|
+
}
|
|
1504
|
+
]
|
|
1505
|
+
}
|
|
1506
|
+
]
|
|
1507
|
+
},
|
|
1508
|
+
{
|
|
1509
|
+
"type": "element",
|
|
1510
|
+
"name": "VoirAussi",
|
|
1511
|
+
"attributes": {
|
|
1512
|
+
"important": "non"
|
|
1513
|
+
},
|
|
1514
|
+
"children": [
|
|
1515
|
+
{
|
|
1516
|
+
"type": "element",
|
|
1517
|
+
"name": "Fiche",
|
|
1518
|
+
"attributes": {
|
|
1519
|
+
"ID": "F38098",
|
|
1520
|
+
"audience": "Professionnels"
|
|
1521
|
+
},
|
|
1522
|
+
"children": [
|
|
1523
|
+
{
|
|
1524
|
+
"type": "element",
|
|
1525
|
+
"name": "Titre",
|
|
1526
|
+
"children": [
|
|
1527
|
+
{
|
|
1528
|
+
"type": "text",
|
|
1529
|
+
"text": "Obtenir des délais de paiement auprès de l'administration fiscale (entreprise individuelle et micro-entreprise)"
|
|
1530
|
+
}
|
|
1531
|
+
]
|
|
1532
|
+
},
|
|
1533
|
+
{
|
|
1534
|
+
"type": "element",
|
|
1535
|
+
"name": "Theme",
|
|
1536
|
+
"attributes": {
|
|
1537
|
+
"ID": "N31925"
|
|
1538
|
+
},
|
|
1539
|
+
"children": [
|
|
1540
|
+
{
|
|
1541
|
+
"type": "element",
|
|
1542
|
+
"name": "Titre",
|
|
1543
|
+
"children": [
|
|
1544
|
+
{
|
|
1545
|
+
"type": "text",
|
|
1546
|
+
"text": "Difficultés financières des entreprises"
|
|
1547
|
+
}
|
|
1548
|
+
]
|
|
1549
|
+
}
|
|
1550
|
+
]
|
|
1551
|
+
}
|
|
1552
|
+
]
|
|
1553
|
+
},
|
|
1554
|
+
{
|
|
1555
|
+
"type": "element",
|
|
1556
|
+
"name": "Fiche",
|
|
1557
|
+
"attributes": {
|
|
1558
|
+
"ID": "F38095",
|
|
1559
|
+
"audience": "Professionnels"
|
|
1560
|
+
},
|
|
1561
|
+
"children": [
|
|
1562
|
+
{
|
|
1563
|
+
"type": "element",
|
|
1564
|
+
"name": "Titre",
|
|
1565
|
+
"children": [
|
|
1566
|
+
{
|
|
1567
|
+
"type": "text",
|
|
1568
|
+
"text": "Obtenir des délais de paiement auprès de l'administration fiscale (société)"
|
|
1569
|
+
}
|
|
1570
|
+
]
|
|
1571
|
+
},
|
|
1572
|
+
{
|
|
1573
|
+
"type": "element",
|
|
1574
|
+
"name": "Theme",
|
|
1575
|
+
"attributes": {
|
|
1576
|
+
"ID": "N31925"
|
|
1577
|
+
},
|
|
1578
|
+
"children": [
|
|
1579
|
+
{
|
|
1580
|
+
"type": "element",
|
|
1581
|
+
"name": "Titre",
|
|
1582
|
+
"children": [
|
|
1583
|
+
{
|
|
1584
|
+
"type": "text",
|
|
1585
|
+
"text": "Difficultés financières des entreprises"
|
|
1586
|
+
}
|
|
1587
|
+
]
|
|
1588
|
+
}
|
|
1589
|
+
]
|
|
1590
|
+
}
|
|
1591
|
+
]
|
|
1592
|
+
}
|
|
1593
|
+
]
|
|
1594
|
+
},
|
|
1595
|
+
{
|
|
1596
|
+
"type": "element",
|
|
1597
|
+
"name": "Reference",
|
|
1598
|
+
"attributes": {
|
|
1599
|
+
"type": "Texte de référence",
|
|
1600
|
+
"URL": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025622500",
|
|
1601
|
+
"ID": "R69429"
|
|
1602
|
+
},
|
|
1603
|
+
"children": [
|
|
1604
|
+
{
|
|
1605
|
+
"type": "element",
|
|
1606
|
+
"name": "Titre",
|
|
1607
|
+
"children": [
|
|
1608
|
+
{
|
|
1609
|
+
"type": "text",
|
|
1610
|
+
"text": "Livre des procédures fiscales : article L247"
|
|
1611
|
+
}
|
|
1612
|
+
]
|
|
1613
|
+
},
|
|
1614
|
+
{
|
|
1615
|
+
"type": "element",
|
|
1616
|
+
"name": "Source",
|
|
1617
|
+
"attributes": {
|
|
1618
|
+
"ID": "R38880"
|
|
1619
|
+
},
|
|
1620
|
+
"children": [
|
|
1621
|
+
{
|
|
1622
|
+
"type": "text",
|
|
1623
|
+
"text": "Legifrance"
|
|
1624
|
+
}
|
|
1625
|
+
]
|
|
1626
|
+
}
|
|
1627
|
+
]
|
|
1628
|
+
},
|
|
1629
|
+
{
|
|
1630
|
+
"type": "element",
|
|
1631
|
+
"name": "Reference",
|
|
1632
|
+
"attributes": {
|
|
1633
|
+
"type": "Texte de référence",
|
|
1634
|
+
"URL": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025622500",
|
|
1635
|
+
"ID": "R69428"
|
|
1636
|
+
},
|
|
1637
|
+
"children": [
|
|
1638
|
+
{
|
|
1639
|
+
"type": "element",
|
|
1640
|
+
"name": "Titre",
|
|
1641
|
+
"children": [
|
|
1642
|
+
{
|
|
1643
|
+
"type": "text",
|
|
1644
|
+
"text": "Livre des procédures fiscales : article R247-1"
|
|
1645
|
+
}
|
|
1646
|
+
]
|
|
1647
|
+
},
|
|
1648
|
+
{
|
|
1649
|
+
"type": "element",
|
|
1650
|
+
"name": "Source",
|
|
1651
|
+
"attributes": {
|
|
1652
|
+
"ID": "R38880"
|
|
1653
|
+
},
|
|
1654
|
+
"children": [
|
|
1655
|
+
{
|
|
1656
|
+
"type": "text",
|
|
1657
|
+
"text": "Legifrance"
|
|
1658
|
+
}
|
|
1659
|
+
]
|
|
1660
|
+
}
|
|
1661
|
+
]
|
|
1662
|
+
},
|
|
1663
|
+
{
|
|
1664
|
+
"type": "element",
|
|
1665
|
+
"name": "PourEnSavoirPlus",
|
|
1666
|
+
"attributes": {
|
|
1667
|
+
"type": "Information pratique",
|
|
1668
|
+
"ID": "R69427",
|
|
1669
|
+
"URL": "https://www.impots.gouv.fr/professionnel/remises-ou-moderations",
|
|
1670
|
+
"audience": "Professionnels"
|
|
1671
|
+
},
|
|
1672
|
+
"children": [
|
|
1673
|
+
{
|
|
1674
|
+
"type": "element",
|
|
1675
|
+
"name": "Titre",
|
|
1676
|
+
"children": [
|
|
1677
|
+
{
|
|
1678
|
+
"type": "text",
|
|
1679
|
+
"text": "Remises ou modérations d'imposition"
|
|
1680
|
+
}
|
|
1681
|
+
]
|
|
1682
|
+
},
|
|
1683
|
+
{
|
|
1684
|
+
"type": "element",
|
|
1685
|
+
"name": "Source",
|
|
1686
|
+
"attributes": {
|
|
1687
|
+
"ID": "R30612"
|
|
1688
|
+
},
|
|
1689
|
+
"children": [
|
|
1690
|
+
{
|
|
1691
|
+
"type": "text",
|
|
1692
|
+
"text": "Ministère chargé des finances"
|
|
1693
|
+
}
|
|
1694
|
+
]
|
|
1695
|
+
}
|
|
1696
|
+
]
|
|
1697
|
+
},
|
|
1698
|
+
{
|
|
1699
|
+
"type": "element",
|
|
1700
|
+
"name": "Definition",
|
|
1701
|
+
"attributes": {
|
|
1702
|
+
"ID": "R12420"
|
|
1703
|
+
},
|
|
1704
|
+
"children": [
|
|
1705
|
+
{
|
|
1706
|
+
"type": "element",
|
|
1707
|
+
"name": "Titre",
|
|
1708
|
+
"children": [
|
|
1709
|
+
{
|
|
1710
|
+
"type": "text",
|
|
1711
|
+
"text": "Mandataire"
|
|
1712
|
+
}
|
|
1713
|
+
]
|
|
1714
|
+
},
|
|
1715
|
+
{
|
|
1716
|
+
"type": "element",
|
|
1717
|
+
"name": "Texte",
|
|
1718
|
+
"children": [
|
|
1719
|
+
{
|
|
1720
|
+
"type": "element",
|
|
1721
|
+
"name": "Paragraphe",
|
|
1722
|
+
"children": [
|
|
1723
|
+
{
|
|
1724
|
+
"type": "text",
|
|
1725
|
+
"text": "Personne chargée par une autre de la représenter et d'agir en son nom"
|
|
1726
|
+
}
|
|
1727
|
+
]
|
|
1728
|
+
}
|
|
1729
|
+
]
|
|
1730
|
+
}
|
|
1731
|
+
]
|
|
1732
|
+
}
|
|
1733
|
+
]
|
|
1734
|
+
}
|
|
1735
|
+
]
|
|
1736
|
+
}
|