@socialgouv/fiches-vdd 2.1580.0 → 2.1581.0
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/R2970.json +3 -89
- package/data/associations/index.json +231 -231
- package/data/index.json +79304 -79282
- package/data/particuliers/F10203.json +1 -1
- package/data/particuliers/F10293.json +2 -2
- package/data/particuliers/F1050.json +3 -3
- package/data/particuliers/F10519.json +1 -1
- package/data/particuliers/F10613.json +2 -2
- package/data/particuliers/F11475.json +1 -1
- package/data/particuliers/F12097.json +1 -1
- package/data/particuliers/F12118.json +2 -2
- package/data/particuliers/F12391.json +178 -23
- package/data/particuliers/F1265.json +1 -1
- package/data/particuliers/F1334.json +1 -1
- package/data/particuliers/F13743.json +104 -52
- package/data/particuliers/F1383.json +91 -21
- package/data/particuliers/F13944.json +111 -58
- package/data/particuliers/F13970.json +1 -1
- package/data/particuliers/F1473.json +1 -1
- package/data/particuliers/F1478.json +4 -4
- package/data/particuliers/F1480.json +5 -5
- package/data/particuliers/F14929.json +1 -1
- package/data/particuliers/F14930.json +1 -1
- package/data/particuliers/F1526.json +9 -9
- package/data/particuliers/F1557.json +1 -1
- package/data/particuliers/F16.json +1 -1
- package/data/particuliers/F1617.json +29 -5
- package/data/particuliers/F1618.json +1 -1
- package/data/particuliers/F16868.json +2 -2
- package/data/particuliers/F16876.json +8 -8
- package/data/particuliers/F172.json +3 -3
- package/data/particuliers/F1726.json +3 -3
- package/data/particuliers/F1738.json +159 -293
- package/data/particuliers/F1745.json +1 -1
- package/data/particuliers/F18116.json +1 -1
- package/data/particuliers/F18142.json +2 -2
- package/data/particuliers/F18211.json +1 -1
- package/data/particuliers/F1925.json +2 -2
- package/data/particuliers/F1986.json +1367 -897
- package/data/particuliers/F20055.json +2385 -559
- package/data/particuliers/F20314.json +11 -11
- package/data/particuliers/F20324.json +1 -1
- package/data/particuliers/F21051.json +3 -3
- package/data/particuliers/F21091.json +3 -3
- package/data/particuliers/F21092.json +1 -1
- package/data/particuliers/F21244.json +1 -1
- package/data/particuliers/F21245.json +1 -1
- package/data/particuliers/F21246.json +1 -1
- package/data/particuliers/F21247.json +1 -1
- package/data/particuliers/F21814.json +3 -3
- package/data/particuliers/F229.json +324 -18
- package/data/particuliers/F23582.json +1 -1
- package/data/particuliers/F2842.json +7 -42
- package/data/particuliers/F2863.json +1410 -416
- package/data/particuliers/F31218.json +2 -2
- package/data/particuliers/F31261.json +96 -96
- package/data/particuliers/F31269.json +4 -4
- package/data/particuliers/F31272.json +1 -1
- package/data/particuliers/F3131.json +101 -9
- package/data/particuliers/F31481.json +5 -5
- package/data/particuliers/F31622.json +2 -2
- package/data/particuliers/F32001.json +39 -30
- package/data/particuliers/F32233.json +2 -2
- package/data/particuliers/F32277.json +1 -1
- package/data/particuliers/F32305.json +660 -375
- package/data/particuliers/F32582.json +129 -25
- package/data/particuliers/F33371.json +0 -76
- package/data/particuliers/F33663.json +1 -1
- package/data/particuliers/F33664.json +485 -26
- package/data/particuliers/F33667.json +1 -1
- package/data/particuliers/F33974.json +73 -13
- package/data/particuliers/F34375.json +1 -1
- package/data/particuliers/F34377.json +2 -2
- package/data/particuliers/F34748.json +2 -2
- package/data/particuliers/F34749.json +1 -1
- package/data/particuliers/F34750.json +3 -3
- package/data/particuliers/F35784.json +8 -27
- package/data/particuliers/F36656.json +1 -1
- package/data/particuliers/F36775.json +205 -653
- package/data/particuliers/F37923.json +4967 -1892
- package/data/particuliers/F38331.json +13 -13
- package/data/particuliers/F38425.json +1 -1
- package/data/particuliers/F389.json +1 -1
- package/data/particuliers/F39237.json +2 -2
- package/data/particuliers/F486.json +6 -6
- package/data/particuliers/F510.json +1 -1
- package/data/particuliers/F519.json +591 -2761
- package/data/particuliers/F530.json +1 -1
- package/data/particuliers/F583.json +2 -2
- package/data/particuliers/F802.json +1 -1
- package/data/particuliers/F987.json +70 -37
- package/data/particuliers/N144.json +1 -1
- package/data/particuliers/N20286.json +2 -2
- package/data/particuliers/N21886.json +1 -1
- package/data/particuliers/N23557.json +1 -1
- package/data/particuliers/N492.json +1 -1
- package/data/particuliers/N58.json +3 -23
- package/data/particuliers/R11637.json +0 -34
- package/data/particuliers/R1278.json +30 -28
- package/data/particuliers/R19176.json +34 -0
- package/data/particuliers/R20835.json +0 -34
- package/data/particuliers/R2970.json +3 -89
- package/data/particuliers/R38210.json +1 -64
- package/data/particuliers/R42572.json +0 -34
- package/data/particuliers/R46960.json +0 -34
- package/data/particuliers/R48756.json +1 -1
- package/data/particuliers/R49796.json +3 -3
- package/data/particuliers/R50685.json +7 -99
- package/data/particuliers/R57308.json +5 -17
- package/data/particuliers/R60805.json +1 -1
- package/data/particuliers/R61572.json +0 -34
- package/data/particuliers/R66455.json +34 -0
- package/data/particuliers/R68205.json +3 -81
- package/data/particuliers/R68214.json +1 -30
- package/data/particuliers/R71022.json +53 -31
- package/data/particuliers/R71030.json +187 -33
- package/data/particuliers/R72536.json +34 -0
- package/data/particuliers/R72653.json +83 -0
- package/data/particuliers/{R64019.json → R74494.json} +22 -34
- package/data/particuliers/index.json +5403 -5403
- package/data/professionnels/F22379.json +1 -1
- package/data/professionnels/F23208.json +1 -1
- package/data/professionnels/F23546.json +548 -548
- package/data/professionnels/F31233.json +1 -1
- package/data/professionnels/F3131.json +101 -9
- package/data/professionnels/F32351.json +9 -96
- package/data/professionnels/F33340.json +1 -1
- package/data/professionnels/F33841.json +3924 -3915
- package/data/professionnels/F36244.json +107 -78
- package/data/professionnels/F36613.json +1 -1
- package/data/professionnels/F37527.json +232 -68
- package/data/professionnels/F37777.json +1136 -357
- package/data/professionnels/F39275.json +1 -1
- package/data/professionnels/F987.json +70 -37
- package/data/professionnels/R11637.json +0 -34
- package/data/professionnels/R20835.json +0 -34
- package/data/professionnels/R2970.json +3 -89
- package/data/professionnels/R38210.json +1 -64
- package/data/professionnels/R46960.json +0 -34
- package/data/professionnels/R57308.json +5 -17
- package/data/professionnels/R60805.json +1 -1
- package/data/professionnels/R61572.json +0 -34
- package/data/professionnels/R66455.json +34 -0
- package/data/professionnels/R68214.json +1 -30
- package/data/professionnels/R72536.json +34 -0
- package/data/professionnels/R72653.json +306 -0
- package/data/professionnels/index.json +2509 -2508
- package/package.json +1 -1
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"LienPublication": "R14668",
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|
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{
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"type": "text",
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"text": "Ne pas clôturer plusieurs exercices comptables au cours de la période de référence : il s'agit de l'année au titre de laquelle l'imposition est établie ou du dernier exercice comptable de 12 mois clos au cours de cette même année lorsque cet exercice ne coïncide pas avec "
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"attributes": {
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"type": "Définition de glossaire"
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{
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"text": "l'année civile"
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"type": "text",
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"text": "exonérations de CVAE"
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"text": " applicables sont calquées sur les "
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"attributes": {
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"LienPublication": "F23547",
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"type": "Fiche d'information conditionnée",
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"audience": "Professionnels"
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{
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"text": "Ne pas avoir fusionné avec une autre entreprise au cours de la période de référence"
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}
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]
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"type": "text",
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"text": "exonérations de CFE"
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{
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"type": "text",
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"text": ". En revanche, depuis le 1"
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"type": "text",
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"text": "er"
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{
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"type": "text",
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"text": " janvier 2024, "
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"children": [
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{
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"type": "text",
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"text": "plus aucune entreprise ne peut bénéficier d’une exonération facultative de CVAE"
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"text": ". Ainsi, seules les entreprises qui bénéficiaient déjà d'une exonération facultative de CVAE avant le 1"
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{
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"text": " janvier 2024, voient celle-ci continuer à s'appliquer dans les mêmes conditions et pour la durée restant à courir."
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@@ -1434,7 +1407,7 @@
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"text": "Une commune classée en zone d’aide à finalité régionale (ZAFR) a délibéré en 2019 pour instaurer une exonération de CFE d’une durée de 5 ans en faveur des entreprises créées :"
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{
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"type": "text",
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"text": "Une entreprise est créée en 2020 dans la commune. L’année 2023 constitue, pour l’entreprise, sa troisième année d’exonération de CFE et de CVAE. L’exonération de CVAE sera bien accordée en 2024 et 2025 en application du principe de maintien des droits acquis."
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{
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"type": "text",
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{
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"type": "text",
|
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|
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"text": "En revanche, si l’entreprise est créée en 2023 (ou après), la première année d’exonération de CVAE aurait dû être l’année 2024. Or, depuis le 1"
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"children": [
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{
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{
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"type": "text",
|
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|
+
"text": " janvier 2024, une entreprise ne peut plus demander à bénéficier pour la première fois d’une exonération ou d’un abattement facultatif de CVAE. L’entreprise ne pourra donc pas être exonérée de CVAE."
|
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}
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|
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|