@socialgouv/fiches-vdd 2.1581.0 → 2.1583.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +14 -0
- package/data/associations/F3116.json +348 -7
- package/data/associations/F36412.json +976 -254
- package/data/associations/R11469.json +34 -0
- package/data/associations/index.json +98 -98
- package/data/index.json +78468 -78376
- package/data/particuliers/F12006.json +6620 -10389
- package/data/particuliers/F1280.json +2939 -1093
- package/data/particuliers/F13132.json +1035 -112
- package/data/particuliers/F1350.json +949 -119
- package/data/particuliers/F13897.json +1 -1
- package/data/particuliers/F1526.json +6 -2
- package/data/particuliers/F1563.json +2 -2
- package/data/particuliers/F15913.json +1 -1
- package/data/particuliers/F1730.json +6 -2
- package/data/particuliers/F1745.json +47 -2
- package/data/particuliers/F1769.json +2 -22
- package/data/particuliers/F18074.json +4 -4
- package/data/particuliers/F1830.json +67 -138
- package/data/particuliers/F18535.json +1 -1
- package/data/particuliers/F1901.json +1 -11
- package/data/particuliers/F2123.json +1888 -311
- package/data/particuliers/F2169.json +1 -1
- package/data/particuliers/F2280.json +22 -22
- package/data/particuliers/F2332.json +40 -0
- package/data/particuliers/F2434.json +286 -18
- package/data/particuliers/F2435.json +286 -18
- package/data/particuliers/F2436.json +298 -19
- package/data/particuliers/F2438.json +411 -817
- package/data/particuliers/F2440.json +2 -2
- package/data/particuliers/F2451.json +298 -19
- package/data/particuliers/F2471.json +272 -68
- package/data/particuliers/F2775.json +1 -1
- package/data/particuliers/F3116.json +348 -7
- package/data/particuliers/F31209.json +46 -1
- package/data/particuliers/F31300.json +1 -1
- package/data/particuliers/F31419.json +1160 -126
- package/data/particuliers/F3156.json +323 -492
- package/data/particuliers/F31864.json +1 -1
- package/data/particuliers/F33663.json +461 -15
- package/data/particuliers/F33891.json +5098 -2974
- package/data/particuliers/F34635.json +10 -10
- package/data/particuliers/F34972.json +637 -42
- package/data/particuliers/F35705.json +17 -15
- package/data/particuliers/F35709.json +556 -104
- package/data/particuliers/F35895.json +279 -209
- package/data/particuliers/F36412.json +976 -254
- package/data/particuliers/F38461.json +4 -4
- package/data/particuliers/F38492.json +4 -4
- package/data/particuliers/F38630.json +2 -2
- package/data/particuliers/F39480.json +1477 -0
- package/data/particuliers/F903.json +11 -1
- package/data/particuliers/N19602.json +36 -1
- package/data/particuliers/N275.json +0 -20
- package/data/particuliers/N418.json +20 -0
- package/data/particuliers/R11469.json +34 -0
- package/data/particuliers/R1165.json +0 -34
- package/data/particuliers/R1292.json +5 -33
- package/data/particuliers/R18438.json +0 -34
- package/data/particuliers/R2972.json +5 -17
- package/data/particuliers/R39974.json +6 -6
- package/data/particuliers/R41449.json +5 -17
- package/data/particuliers/R60805.json +0 -68
- package/data/particuliers/{R69302.json → R73976.json} +56 -59
- package/data/particuliers/R74536.json +291 -0
- package/data/particuliers/R74537.json +296 -0
- package/data/particuliers/R74538.json +296 -0
- package/data/particuliers/index.json +5355 -5351
- package/data/professionnels/F23371.json +2 -2
- package/data/professionnels/F32049.json +3 -3
- package/data/professionnels/F36246.json +2 -2
- package/data/professionnels/R60805.json +0 -68
- package/data/professionnels/index.json +2477 -2477
- package/package.json +1 -1
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"text": " doivent être déclarés, y compris ceux reçus par un intermédiaire français (association, fonds de dotation, SCI, personne physique…)."
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"type": "text",
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"text": "don manuel"
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{
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"type": "text",
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"text": "."
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"text": "Les financements reçus "
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{
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"type": "text",
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"text": "directement ou indirectement doivent être déclarés, y compris ceux reçus par un intermédiaire français (association, fonds de dotation, société civile immobilière (SCI), personne physique…)."
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"type": "element",
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"name": "Liste",
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"attributes": {
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"type": "puce"
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},
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"children": [
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"children": [
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{
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"type": "text",
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"text": "Mise à disposition d'un local appartenant à une société civile immobilière (SCI) sous contrôle, même indirect, d'une organisation étrangère, qui est utilisé pour l’exercice d’un culte. Si une association financée par un État étranger détient 40% des parts d’une SCI détenant un lieu de culte, l’association qui utilise le lieu de culte doit le déclarer comme un financement étranger."
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{
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"type": "text",
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"text": "Mise à disposition gratuite d'un ministre du culte par une association financée par une organisation étrangère."
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}
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"name": "ASavoir",
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"children": [
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{
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"type": "element",
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"name": "Titre",
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"children": [
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{
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"type": "text",
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"text": "À savoir"
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}
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]
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},
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{
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"children": [
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{
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"type": "text",
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"text": "Le bénévolat réalisé par un particulier non-résident en France n'est pas concerné."
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}
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]
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"children": [
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{
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"type": "element",
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"children": [
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{
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"name": "Paragraphe",
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"children": [
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{
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"type": "text",
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"text": "Quels sont les organismes concernés par les financements étrangers du culte ?"
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}
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]
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}
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@@ -912,7 +952,67 @@
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{
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"text": "Tout
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"text": "Tout dépend du "
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{
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"children": [
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{
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"type": "text",
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|
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"text": "lieu d'implantation"
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},
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},
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{
|
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"type": "text",
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"text": " de l'organisme bénéficiaire "
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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": "text",
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"text": "("
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},
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{
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"type": "element",
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"name": "LienIntra",
|
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|
+
"attributes": {
|
|
989
|
+
"LienID": "R73224",
|
|
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|
+
"type": "Définition de glossaire"
|
|
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|
+
},
|
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|
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"children": [
|
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|
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{
|
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|
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"type": "text",
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|
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"text": "Alsace-Moselle"
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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": "text",
|
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|
+
"text": " ou ailleurs) et de la "
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},
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{
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|
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
|
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|
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{
|
|
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|
+
"type": "text",
|
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|
+
"text": "forme du financement "
|
|
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|
+
}
|
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|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
1015
|
+
"text": "(donation, testament ou avantage obtenu hors acte notarié)."
|
|
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1016
|
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|
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@@ -2268,6 +2368,42 @@
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{
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|
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{
|
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|
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"type": "text",
|
|
2377
|
+
"text": "La déclaration des financements étrangers du culte peut se faire en ligne ou par courrier."
|
|
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|
+
}
|
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2379
|
+
]
|
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"children": [
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{
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"type": "element",
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"name": "Titre",
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"children": [
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{
|
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"type": "text",
|
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"text": "À savoir"
|
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}
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|
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]
|
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},
|
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{
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"children": [
|
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{
|
|
2400
|
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"type": "text",
|
|
2401
|
+
"text": "l'administration privilégie le téléservice, mais le courrier demeure valable à condition qu’il soit envoyé par lettre recommandée avec accusé de réception (LRAR)."
|
|
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|
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}
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]
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}
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|
|
@@ -2356,7 +2492,17 @@
|
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"children": [
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{
|
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|
"type": "text",
|
|
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|
-
"text": "La libéralité (don fait par acte notarié et leg figurant dans une succession) peut également être déclarée par
|
|
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|
+
"text": "La libéralité (don fait par acte notarié et leg figurant dans une succession) peut également être déclarée par "
|
|
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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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"name": "MiseEnEvidence",
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"children": [
|
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{
|
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|
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"type": "text",
|
|
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|
+
"text": "lettre recommandée avec demande d'avis de réception (LRAR)."
|
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|
+
}
|
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|
+
]
|
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|
@@ -2843,7 +2989,7 @@
|
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"children": [
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{
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"type": "text",
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-
"text": "La personne est
|
|
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|
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"text": "La personne est une personne physique"
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}
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@@ -3562,39 +3708,518 @@
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{
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"type": "element",
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"name": "Item",
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"name": "Item",
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"children": [
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{
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|
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"type": "element",
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|
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"name": "Paragraphe",
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|
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"children": [
|
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|
+
{
|
|
3718
|
+
"type": "text",
|
|
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|
+
"text": "Conservation de l'avantage ou de la ressource."
|
|
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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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},
|
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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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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
3732
|
+
"type": "text",
|
|
3733
|
+
"text": "Ce montant peut être porté au quart de la somme sur laquelle a porté l'infraction."
|
|
3734
|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
3742
|
+
"type": "text",
|
|
3743
|
+
"text": "Une peine complémentaire de confiscation de la valeur des avantages et ressources concernés peut également être prononcée par le juge."
|
|
3744
|
+
}
|
|
3745
|
+
]
|
|
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|
+
}
|
|
3747
|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
3750
|
+
"type": "element",
|
|
3751
|
+
"name": "SousChapitre",
|
|
3752
|
+
"children": [
|
|
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|
+
{
|
|
3754
|
+
"type": "element",
|
|
3755
|
+
"name": "Titre",
|
|
3756
|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
3759
|
+
"name": "Paragraphe",
|
|
3760
|
+
"children": [
|
|
3761
|
+
{
|
|
3762
|
+
"type": "text",
|
|
3763
|
+
"text": "Non-restitution du financement après opposition formée par le ministre"
|
|
3764
|
+
}
|
|
3765
|
+
]
|
|
3766
|
+
}
|
|
3767
|
+
]
|
|
3768
|
+
},
|
|
3769
|
+
{
|
|
3770
|
+
"type": "element",
|
|
3771
|
+
"name": "Paragraphe",
|
|
3772
|
+
"children": [
|
|
3773
|
+
{
|
|
3774
|
+
"type": "text",
|
|
3775
|
+
"text": "En cas d'absence de restitution du financement dans un délai de 3 mois après opposition formée par le ministre de l'intérieur, une peine de 2 ans d'emprisonnement et "
|
|
3776
|
+
},
|
|
3777
|
+
{
|
|
3778
|
+
"type": "element",
|
|
3779
|
+
"name": "Valeur",
|
|
3780
|
+
"children": [
|
|
3781
|
+
{
|
|
3782
|
+
"type": "text",
|
|
3783
|
+
"text": "30 000 €"
|
|
3784
|
+
}
|
|
3785
|
+
]
|
|
3786
|
+
},
|
|
3787
|
+
{
|
|
3788
|
+
"type": "text",
|
|
3789
|
+
"text": " d'amende peut être prononcée."
|
|
3790
|
+
}
|
|
3791
|
+
]
|
|
3792
|
+
},
|
|
3793
|
+
{
|
|
3794
|
+
"type": "element",
|
|
3795
|
+
"name": "Paragraphe",
|
|
3796
|
+
"children": [
|
|
3797
|
+
{
|
|
3798
|
+
"type": "text",
|
|
3799
|
+
"text": "Une peine complémentaire de confiscation des avantages et ressources concernés est possible."
|
|
3800
|
+
}
|
|
3801
|
+
]
|
|
3802
|
+
}
|
|
3803
|
+
]
|
|
3804
|
+
},
|
|
3805
|
+
{
|
|
3806
|
+
"type": "element",
|
|
3807
|
+
"name": "SousChapitre",
|
|
3808
|
+
"children": [
|
|
3809
|
+
{
|
|
3810
|
+
"type": "element",
|
|
3811
|
+
"name": "Titre",
|
|
3812
|
+
"children": [
|
|
3813
|
+
{
|
|
3814
|
+
"type": "element",
|
|
3815
|
+
"name": "Paragraphe",
|
|
3816
|
+
"children": [
|
|
3817
|
+
{
|
|
3818
|
+
"type": "text",
|
|
3819
|
+
"text": "Non-certification des comptes"
|
|
3820
|
+
}
|
|
3821
|
+
]
|
|
3822
|
+
}
|
|
3823
|
+
]
|
|
3824
|
+
},
|
|
3825
|
+
{
|
|
3826
|
+
"type": "element",
|
|
3827
|
+
"name": "Paragraphe",
|
|
3828
|
+
"children": [
|
|
3829
|
+
{
|
|
3830
|
+
"type": "text",
|
|
3831
|
+
"text": "Une personne morale de droit français ou une "
|
|
3832
|
+
},
|
|
3833
|
+
{
|
|
3834
|
+
"type": "element",
|
|
3835
|
+
"name": "LienIntra",
|
|
3836
|
+
"attributes": {
|
|
3837
|
+
"LienID": "R32699",
|
|
3838
|
+
"type": "Définition de glossaire"
|
|
3839
|
+
},
|
|
3840
|
+
"children": [
|
|
3841
|
+
{
|
|
3842
|
+
"type": "text",
|
|
3843
|
+
"text": "fiducie"
|
|
3844
|
+
}
|
|
3845
|
+
]
|
|
3846
|
+
},
|
|
3847
|
+
{
|
|
3848
|
+
"type": "text",
|
|
3849
|
+
"text": " ayant servi d'intermédiaire à des financements étrangers (hors libéralités) d'un montant total annuel de plus de "
|
|
3850
|
+
},
|
|
3851
|
+
{
|
|
3852
|
+
"type": "element",
|
|
3853
|
+
"name": "Valeur",
|
|
3854
|
+
"children": [
|
|
3855
|
+
{
|
|
3856
|
+
"type": "text",
|
|
3857
|
+
"text": "15 300 €"
|
|
3858
|
+
}
|
|
3859
|
+
]
|
|
3860
|
+
},
|
|
3861
|
+
{
|
|
3862
|
+
"type": "text",
|
|
3863
|
+
"text": " doit faire certifier ses comptes."
|
|
3864
|
+
}
|
|
3865
|
+
]
|
|
3866
|
+
},
|
|
3867
|
+
{
|
|
3868
|
+
"type": "element",
|
|
3869
|
+
"name": "Paragraphe",
|
|
3870
|
+
"children": [
|
|
3871
|
+
{
|
|
3872
|
+
"type": "text",
|
|
3873
|
+
"text": "En cas de non-respect de cette obligation, le dirigeant, l'administrateur, ou l'intermédiaire qui intervient en opération de fiducie (appelé fiduciaire), est puni d'une peine de "
|
|
3874
|
+
},
|
|
3875
|
+
{
|
|
3876
|
+
"type": "element",
|
|
3877
|
+
"name": "Valeur",
|
|
3878
|
+
"children": [
|
|
3879
|
+
{
|
|
3880
|
+
"type": "text",
|
|
3881
|
+
"text": "9 000 €"
|
|
3882
|
+
}
|
|
3883
|
+
]
|
|
3884
|
+
},
|
|
3885
|
+
{
|
|
3886
|
+
"type": "text",
|
|
3887
|
+
"text": " d'amende."
|
|
3888
|
+
}
|
|
3889
|
+
]
|
|
3890
|
+
},
|
|
3891
|
+
{
|
|
3892
|
+
"type": "element",
|
|
3893
|
+
"name": "Paragraphe",
|
|
3894
|
+
"children": [
|
|
3895
|
+
{
|
|
3896
|
+
"type": "text",
|
|
3897
|
+
"text": "L’association qui a bénéficié de plus de "
|
|
3898
|
+
},
|
|
3899
|
+
{
|
|
3900
|
+
"type": "element",
|
|
3901
|
+
"name": "Valeur",
|
|
3902
|
+
"children": [
|
|
3903
|
+
{
|
|
3904
|
+
"type": "text",
|
|
3905
|
+
"text": "50 000 €"
|
|
3906
|
+
}
|
|
3907
|
+
]
|
|
3908
|
+
},
|
|
3909
|
+
{
|
|
3910
|
+
"type": "text",
|
|
3911
|
+
"text": "de financements étrangers (hors libéralités) au cours d’un exercice comptable est également soumise à une obligation de certification des comptes."
|
|
3912
|
+
}
|
|
3913
|
+
]
|
|
3914
|
+
},
|
|
3915
|
+
{
|
|
3916
|
+
"type": "element",
|
|
3917
|
+
"name": "Paragraphe",
|
|
3918
|
+
"children": [
|
|
3919
|
+
{
|
|
3920
|
+
"type": "text",
|
|
3921
|
+
"text": "En cas de non-respect de cette obligation, le dirigeant ou l'administrateur d'une association encourt "
|
|
3922
|
+
},
|
|
3923
|
+
{
|
|
3924
|
+
"type": "element",
|
|
3925
|
+
"name": "Valeur",
|
|
3926
|
+
"children": [
|
|
3927
|
+
{
|
|
3928
|
+
"type": "text",
|
|
3929
|
+
"text": "9 000 €"
|
|
3930
|
+
}
|
|
3931
|
+
]
|
|
3932
|
+
},
|
|
3933
|
+
{
|
|
3934
|
+
"type": "text",
|
|
3935
|
+
"text": " d'amende."
|
|
3936
|
+
}
|
|
3937
|
+
]
|
|
3938
|
+
}
|
|
3939
|
+
]
|
|
3940
|
+
}
|
|
3941
|
+
]
|
|
3942
|
+
},
|
|
3943
|
+
{
|
|
3944
|
+
"type": "element",
|
|
3945
|
+
"name": "Chapitre",
|
|
3946
|
+
"children": [
|
|
3947
|
+
{
|
|
3948
|
+
"type": "element",
|
|
3949
|
+
"name": "Titre",
|
|
3950
|
+
"children": [
|
|
3951
|
+
{
|
|
3952
|
+
"type": "element",
|
|
3953
|
+
"name": "Paragraphe",
|
|
3954
|
+
"children": [
|
|
3955
|
+
{
|
|
3956
|
+
"type": "text",
|
|
3957
|
+
"text": "En résumé : quelles sont les étapes à suivre pour déclarer un financement étranger du culte ?"
|
|
3958
|
+
}
|
|
3959
|
+
]
|
|
3960
|
+
}
|
|
3961
|
+
]
|
|
3962
|
+
},
|
|
3963
|
+
{
|
|
3964
|
+
"type": "element",
|
|
3965
|
+
"name": "Paragraphe",
|
|
3966
|
+
"children": [
|
|
3967
|
+
{
|
|
3968
|
+
"type": "element",
|
|
3969
|
+
"name": "MiseEnEvidence",
|
|
3970
|
+
"children": [
|
|
3971
|
+
{
|
|
3972
|
+
"type": "text",
|
|
3973
|
+
"text": " 1. Vérifier le financement"
|
|
3974
|
+
}
|
|
3975
|
+
]
|
|
3976
|
+
}
|
|
3977
|
+
]
|
|
3978
|
+
},
|
|
3979
|
+
{
|
|
3980
|
+
"type": "element",
|
|
3981
|
+
"name": "Liste",
|
|
3982
|
+
"attributes": {
|
|
3983
|
+
"type": "puce"
|
|
3984
|
+
},
|
|
3985
|
+
"children": [
|
|
3986
|
+
{
|
|
3987
|
+
"type": "element",
|
|
3988
|
+
"name": "Item",
|
|
3989
|
+
"children": [
|
|
3990
|
+
{
|
|
3991
|
+
"type": "element",
|
|
3992
|
+
"name": "Paragraphe",
|
|
3993
|
+
"children": [
|
|
3994
|
+
{
|
|
3995
|
+
"type": "text",
|
|
3996
|
+
"text": "Identifier si le financement vient de l’étranger"
|
|
3997
|
+
}
|
|
3998
|
+
]
|
|
3999
|
+
}
|
|
4000
|
+
]
|
|
4001
|
+
},
|
|
4002
|
+
{
|
|
4003
|
+
"type": "element",
|
|
4004
|
+
"name": "Item",
|
|
4005
|
+
"children": [
|
|
4006
|
+
{
|
|
4007
|
+
"type": "element",
|
|
4008
|
+
"name": "Paragraphe",
|
|
4009
|
+
"children": [
|
|
4010
|
+
{
|
|
4011
|
+
"type": "text",
|
|
4012
|
+
"text": "Déterminer la nature"
|
|
4013
|
+
}
|
|
4014
|
+
]
|
|
4015
|
+
},
|
|
4016
|
+
{
|
|
4017
|
+
"type": "element",
|
|
4018
|
+
"name": "Liste",
|
|
4019
|
+
"attributes": {
|
|
4020
|
+
"type": "puce"
|
|
4021
|
+
},
|
|
4022
|
+
"children": [
|
|
4023
|
+
{
|
|
4024
|
+
"type": "element",
|
|
4025
|
+
"name": "Item",
|
|
4026
|
+
"children": [
|
|
4027
|
+
{
|
|
4028
|
+
"type": "element",
|
|
4029
|
+
"name": "Paragraphe",
|
|
4030
|
+
"children": [
|
|
4031
|
+
{
|
|
4032
|
+
"type": "text",
|
|
4033
|
+
"text": "Donation notariée ou legs (déclaration obligatoire quel que soit le montant)"
|
|
4034
|
+
}
|
|
4035
|
+
]
|
|
4036
|
+
}
|
|
4037
|
+
]
|
|
4038
|
+
},
|
|
4039
|
+
{
|
|
4040
|
+
"type": "element",
|
|
4041
|
+
"name": "Item",
|
|
4042
|
+
"children": [
|
|
4043
|
+
{
|
|
4044
|
+
"type": "element",
|
|
4045
|
+
"name": "Paragraphe",
|
|
4046
|
+
"children": [
|
|
4047
|
+
{
|
|
4048
|
+
"type": "text",
|
|
4049
|
+
"text": "Autres avantages (argent, biens, locaux, prêt de main-d’œuvre…)"
|
|
4050
|
+
}
|
|
4051
|
+
]
|
|
4052
|
+
}
|
|
4053
|
+
]
|
|
4054
|
+
}
|
|
4055
|
+
]
|
|
4056
|
+
}
|
|
4057
|
+
]
|
|
4058
|
+
},
|
|
4059
|
+
{
|
|
4060
|
+
"type": "element",
|
|
4061
|
+
"name": "Item",
|
|
4062
|
+
"children": [
|
|
4063
|
+
{
|
|
4064
|
+
"type": "element",
|
|
4065
|
+
"name": "Paragraphe",
|
|
4066
|
+
"children": [
|
|
4067
|
+
{
|
|
4068
|
+
"type": "text",
|
|
4069
|
+
"text": "Vérifier si le montant cumulé dépasse "
|
|
4070
|
+
},
|
|
4071
|
+
{
|
|
4072
|
+
"type": "element",
|
|
4073
|
+
"name": "Valeur",
|
|
4074
|
+
"children": [
|
|
4075
|
+
{
|
|
4076
|
+
"type": "text",
|
|
4077
|
+
"text": "15 300 €"
|
|
4078
|
+
}
|
|
4079
|
+
]
|
|
4080
|
+
},
|
|
4081
|
+
{
|
|
4082
|
+
"type": "text",
|
|
4083
|
+
"text": " dans l’année"
|
|
4084
|
+
}
|
|
4085
|
+
]
|
|
4086
|
+
}
|
|
4087
|
+
]
|
|
4088
|
+
}
|
|
4089
|
+
]
|
|
4090
|
+
},
|
|
4091
|
+
{
|
|
4092
|
+
"type": "element",
|
|
4093
|
+
"name": "Paragraphe",
|
|
4094
|
+
"children": [
|
|
4095
|
+
{
|
|
4096
|
+
"type": "element",
|
|
4097
|
+
"name": "MiseEnEvidence",
|
|
4098
|
+
"children": [
|
|
4099
|
+
{
|
|
4100
|
+
"type": "text",
|
|
4101
|
+
"text": " 2. Préparer la déclaration"
|
|
4102
|
+
}
|
|
4103
|
+
]
|
|
4104
|
+
}
|
|
4105
|
+
]
|
|
4106
|
+
},
|
|
4107
|
+
{
|
|
4108
|
+
"type": "element",
|
|
4109
|
+
"name": "Liste",
|
|
4110
|
+
"attributes": {
|
|
4111
|
+
"type": "puce"
|
|
4112
|
+
},
|
|
4113
|
+
"children": [
|
|
4114
|
+
{
|
|
4115
|
+
"type": "element",
|
|
4116
|
+
"name": "Item",
|
|
4117
|
+
"children": [
|
|
4118
|
+
{
|
|
4119
|
+
"type": "element",
|
|
4120
|
+
"name": "Paragraphe",
|
|
4121
|
+
"children": [
|
|
4122
|
+
{
|
|
4123
|
+
"type": "text",
|
|
4124
|
+
"text": "Remplir les informations sur l’association bénéficiaire"
|
|
4125
|
+
}
|
|
4126
|
+
]
|
|
4127
|
+
}
|
|
4128
|
+
]
|
|
4129
|
+
},
|
|
4130
|
+
{
|
|
4131
|
+
"type": "element",
|
|
4132
|
+
"name": "Item",
|
|
4133
|
+
"children": [
|
|
4134
|
+
{
|
|
4135
|
+
"type": "element",
|
|
4136
|
+
"name": "Paragraphe",
|
|
4137
|
+
"children": [
|
|
4138
|
+
{
|
|
4139
|
+
"type": "text",
|
|
4140
|
+
"text": "Identifier le financeur (personne physique ou morale)"
|
|
4141
|
+
}
|
|
4142
|
+
]
|
|
4143
|
+
}
|
|
4144
|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Item",
|
|
4149
|
+
"children": [
|
|
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|
+
{
|
|
4151
|
+
"type": "element",
|
|
4152
|
+
"name": "Paragraphe",
|
|
4153
|
+
"children": [
|
|
4154
|
+
{
|
|
4155
|
+
"type": "text",
|
|
4156
|
+
"text": "Décrire l’avantage ou la ressource"
|
|
4157
|
+
}
|
|
4158
|
+
]
|
|
4159
|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Item",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
4167
|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
4169
|
+
"children": [
|
|
4170
|
+
{
|
|
4171
|
+
"type": "text",
|
|
4172
|
+
"text": "Joindre les justificatifs"
|
|
4173
|
+
}
|
|
4174
|
+
]
|
|
4175
|
+
}
|
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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": "Item",
|
|
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|
+
"children": [
|
|
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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": "Paragraphe",
|
|
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4185
|
"children": [
|
|
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|
{
|
|
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|
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"type": "
|
|
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|
-
"
|
|
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|
-
"children": [
|
|
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|
-
{
|
|
3572
|
-
"type": "text",
|
|
3573
|
-
"text": "Conservation de l'avantage ou de la ressource."
|
|
3574
|
-
}
|
|
3575
|
-
]
|
|
4187
|
+
"type": "text",
|
|
4188
|
+
"text": "Inclure les intermédiaires si impliqués (SCI, autre association)"
|
|
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4189
|
}
|
|
3577
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|
]
|
|
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|
}
|
|
3579
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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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},
|
|
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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": "Paragraphe",
|
|
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|
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"children": [
|
|
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|
{
|
|
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|
"type": "element",
|
|
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|
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"name": "
|
|
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|
+
"name": "MiseEnEvidence",
|
|
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4203
|
"children": [
|
|
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|
{
|
|
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4205
|
"type": "text",
|
|
3587
|
-
"text": "
|
|
4206
|
+
"text": " 3. Envoyer la déclaration"
|
|
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4207
|
}
|
|
3589
4208
|
]
|
|
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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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|
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{
|
|
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|
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"type": "element",
|
|
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|
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"name": "Paragraphe",
|
|
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|
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"children": [
|
|
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|
{
|
|
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|
"type": "element",
|
|
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|
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"name": "
|
|
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|
+
"name": "MiseEnEvidence",
|
|
3594
4219
|
"children": [
|
|
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|
{
|
|
3596
4221
|
"type": "text",
|
|
3597
|
-
"text": "
|
|
4222
|
+
"text": "4. Suivre l’instruction"
|
|
3598
4223
|
}
|
|
3599
4224
|
]
|
|
3600
4225
|
}
|
|
@@ -3602,11 +4227,14 @@
|
|
|
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4227
|
},
|
|
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4228
|
{
|
|
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4229
|
"type": "element",
|
|
3605
|
-
"name": "
|
|
4230
|
+
"name": "Liste",
|
|
4231
|
+
"attributes": {
|
|
4232
|
+
"type": "puce"
|
|
4233
|
+
},
|
|
3606
4234
|
"children": [
|
|
3607
4235
|
{
|
|
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|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
+
"name": "Item",
|
|
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|
"children": [
|
|
3611
4239
|
{
|
|
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4240
|
"type": "element",
|
|
@@ -3614,7 +4242,7 @@
|
|
|
3614
4242
|
"children": [
|
|
3615
4243
|
{
|
|
3616
4244
|
"type": "text",
|
|
3617
|
-
"text": "
|
|
4245
|
+
"text": "Délai normal : 2 mois"
|
|
3618
4246
|
}
|
|
3619
4247
|
]
|
|
3620
4248
|
}
|
|
@@ -3622,35 +4250,49 @@
|
|
|
3622
4250
|
},
|
|
3623
4251
|
{
|
|
3624
4252
|
"type": "element",
|
|
3625
|
-
"name": "
|
|
4253
|
+
"name": "Item",
|
|
3626
4254
|
"children": [
|
|
3627
|
-
{
|
|
3628
|
-
"type": "text",
|
|
3629
|
-
"text": "En cas d'absence de restitution du financement dans un délai de 3 mois après opposition formée par le ministre de l'intérieur, une peine de 2 ans d'emprisonnement et "
|
|
3630
|
-
},
|
|
3631
4255
|
{
|
|
3632
4256
|
"type": "element",
|
|
3633
|
-
"name": "
|
|
4257
|
+
"name": "Paragraphe",
|
|
3634
4258
|
"children": [
|
|
3635
4259
|
{
|
|
3636
4260
|
"type": "text",
|
|
3637
|
-
"text": "
|
|
4261
|
+
"text": "Possible prolongation : + 4 mois en cas de dossier complexe"
|
|
3638
4262
|
}
|
|
3639
4263
|
]
|
|
3640
|
-
},
|
|
3641
|
-
{
|
|
3642
|
-
"type": "text",
|
|
3643
|
-
"text": " d'amende peut être prononcée."
|
|
3644
4264
|
}
|
|
3645
4265
|
]
|
|
3646
4266
|
},
|
|
3647
4267
|
{
|
|
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4268
|
"type": "element",
|
|
3649
|
-
"name": "
|
|
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|
+
"name": "Item",
|
|
4270
|
+
"children": [
|
|
4271
|
+
{
|
|
4272
|
+
"type": "element",
|
|
4273
|
+
"name": "Paragraphe",
|
|
4274
|
+
"children": [
|
|
4275
|
+
{
|
|
4276
|
+
"type": "text",
|
|
4277
|
+
"text": "Fournir des informations complémentaires si le ministère le demande"
|
|
4278
|
+
}
|
|
4279
|
+
]
|
|
4280
|
+
}
|
|
4281
|
+
]
|
|
4282
|
+
}
|
|
4283
|
+
]
|
|
4284
|
+
},
|
|
4285
|
+
{
|
|
4286
|
+
"type": "element",
|
|
4287
|
+
"name": "Paragraphe",
|
|
4288
|
+
"children": [
|
|
4289
|
+
{
|
|
4290
|
+
"type": "element",
|
|
4291
|
+
"name": "MiseEnEvidence",
|
|
3650
4292
|
"children": [
|
|
3651
4293
|
{
|
|
3652
4294
|
"type": "text",
|
|
3653
|
-
"text": "
|
|
4295
|
+
"text": "5. Décision de l’administration"
|
|
3654
4296
|
}
|
|
3655
4297
|
]
|
|
3656
4298
|
}
|
|
@@ -3658,11 +4300,14 @@
|
|
|
3658
4300
|
},
|
|
3659
4301
|
{
|
|
3660
4302
|
"type": "element",
|
|
3661
|
-
"name": "
|
|
4303
|
+
"name": "Liste",
|
|
4304
|
+
"attributes": {
|
|
4305
|
+
"type": "puce"
|
|
4306
|
+
},
|
|
3662
4307
|
"children": [
|
|
3663
4308
|
{
|
|
3664
4309
|
"type": "element",
|
|
3665
|
-
"name": "
|
|
4310
|
+
"name": "Item",
|
|
3666
4311
|
"children": [
|
|
3667
4312
|
{
|
|
3668
4313
|
"type": "element",
|
|
@@ -3670,7 +4315,7 @@
|
|
|
3670
4315
|
"children": [
|
|
3671
4316
|
{
|
|
3672
4317
|
"type": "text",
|
|
3673
|
-
"text": "
|
|
4318
|
+
"text": "Pas d’opposition : financement accepté"
|
|
3674
4319
|
}
|
|
3675
4320
|
]
|
|
3676
4321
|
}
|
|
@@ -3678,115 +4323,122 @@
|
|
|
3678
4323
|
},
|
|
3679
4324
|
{
|
|
3680
4325
|
"type": "element",
|
|
3681
|
-
"name": "
|
|
4326
|
+
"name": "Item",
|
|
3682
4327
|
"children": [
|
|
3683
4328
|
{
|
|
3684
|
-
"type": "
|
|
3685
|
-
"
|
|
3686
|
-
|
|
4329
|
+
"type": "element",
|
|
4330
|
+
"name": "Paragraphe",
|
|
4331
|
+
"children": [
|
|
4332
|
+
{
|
|
4333
|
+
"type": "text",
|
|
4334
|
+
"text": "Opposition : restitution obligatoire dans 3 mois"
|
|
4335
|
+
}
|
|
4336
|
+
]
|
|
4337
|
+
}
|
|
4338
|
+
]
|
|
4339
|
+
},
|
|
4340
|
+
{
|
|
4341
|
+
"type": "element",
|
|
4342
|
+
"name": "Item",
|
|
4343
|
+
"children": [
|
|
3687
4344
|
{
|
|
3688
4345
|
"type": "element",
|
|
3689
|
-
"name": "
|
|
3690
|
-
"attributes": {
|
|
3691
|
-
"LienID": "R32699",
|
|
3692
|
-
"type": "Définition de glossaire"
|
|
3693
|
-
},
|
|
4346
|
+
"name": "Paragraphe",
|
|
3694
4347
|
"children": [
|
|
3695
4348
|
{
|
|
3696
4349
|
"type": "text",
|
|
3697
|
-
"text": "
|
|
4350
|
+
"text": "Demander une attestation d’absence d’opposition si nécessaire"
|
|
3698
4351
|
}
|
|
3699
4352
|
]
|
|
3700
|
-
}
|
|
4353
|
+
}
|
|
4354
|
+
]
|
|
4355
|
+
}
|
|
4356
|
+
]
|
|
4357
|
+
},
|
|
4358
|
+
{
|
|
4359
|
+
"type": "element",
|
|
4360
|
+
"name": "Paragraphe",
|
|
4361
|
+
"children": [
|
|
4362
|
+
{
|
|
4363
|
+
"type": "element",
|
|
4364
|
+
"name": "MiseEnEvidence",
|
|
4365
|
+
"children": [
|
|
3701
4366
|
{
|
|
3702
4367
|
"type": "text",
|
|
3703
|
-
"text": "
|
|
3704
|
-
}
|
|
4368
|
+
"text": "6. Points pratiques"
|
|
4369
|
+
}
|
|
4370
|
+
]
|
|
4371
|
+
}
|
|
4372
|
+
]
|
|
4373
|
+
},
|
|
4374
|
+
{
|
|
4375
|
+
"type": "element",
|
|
4376
|
+
"name": "Liste",
|
|
4377
|
+
"attributes": {
|
|
4378
|
+
"type": "puce"
|
|
4379
|
+
},
|
|
4380
|
+
"children": [
|
|
4381
|
+
{
|
|
4382
|
+
"type": "element",
|
|
4383
|
+
"name": "Item",
|
|
4384
|
+
"children": [
|
|
3705
4385
|
{
|
|
3706
4386
|
"type": "element",
|
|
3707
|
-
"name": "
|
|
4387
|
+
"name": "Paragraphe",
|
|
3708
4388
|
"children": [
|
|
3709
4389
|
{
|
|
3710
4390
|
"type": "text",
|
|
3711
|
-
"text": "
|
|
4391
|
+
"text": "Déclarer même les financements indirects"
|
|
3712
4392
|
}
|
|
3713
4393
|
]
|
|
3714
|
-
},
|
|
3715
|
-
{
|
|
3716
|
-
"type": "text",
|
|
3717
|
-
"text": " doit faire certifier ses comptes."
|
|
3718
4394
|
}
|
|
3719
4395
|
]
|
|
3720
4396
|
},
|
|
3721
4397
|
{
|
|
3722
4398
|
"type": "element",
|
|
3723
|
-
"name": "
|
|
4399
|
+
"name": "Item",
|
|
3724
4400
|
"children": [
|
|
3725
|
-
{
|
|
3726
|
-
"type": "text",
|
|
3727
|
-
"text": "En cas de non-respect de cette obligation, le dirigeant, l'administrateur, ou l'intermédiaire qui intervient en opération de fiducie (appelé fiduciaire), est puni d'une peine de "
|
|
3728
|
-
},
|
|
3729
4401
|
{
|
|
3730
4402
|
"type": "element",
|
|
3731
|
-
"name": "
|
|
4403
|
+
"name": "Paragraphe",
|
|
3732
4404
|
"children": [
|
|
3733
4405
|
{
|
|
3734
4406
|
"type": "text",
|
|
3735
|
-
"text": "
|
|
4407
|
+
"text": "Conserver tous les documents et preuves de valeur pour les avantages en nature"
|
|
3736
4408
|
}
|
|
3737
4409
|
]
|
|
3738
|
-
},
|
|
3739
|
-
{
|
|
3740
|
-
"type": "text",
|
|
3741
|
-
"text": " d'amende."
|
|
3742
4410
|
}
|
|
3743
4411
|
]
|
|
3744
4412
|
},
|
|
3745
4413
|
{
|
|
3746
4414
|
"type": "element",
|
|
3747
|
-
"name": "
|
|
4415
|
+
"name": "Item",
|
|
3748
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|
"children": [
|
|
3749
|
-
{
|
|
3750
|
-
"type": "text",
|
|
3751
|
-
"text": "L’association qui a bénéficié de plus de "
|
|
3752
|
-
},
|
|
3753
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|
{
|
|
3754
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|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
+
"name": "Paragraphe",
|
|
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|
"children": [
|
|
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|
{
|
|
3758
4422
|
"type": "text",
|
|
3759
|
-
"text": "
|
|
4423
|
+
"text": "Prévoir la certification des comptes si financements importants"
|
|
3760
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|
}
|
|
3761
4425
|
]
|
|
3762
|
-
},
|
|
3763
|
-
{
|
|
3764
|
-
"type": "text",
|
|
3765
|
-
"text": "de financements étrangers (hors libéralités) au cours d’un exercice comptable est également soumise à une obligation de certification des comptes."
|
|
3766
4426
|
}
|
|
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|
]
|
|
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|
},
|
|
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|
{
|
|
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|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
+
"name": "Item",
|
|
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|
"children": [
|
|
3773
|
-
{
|
|
3774
|
-
"type": "text",
|
|
3775
|
-
"text": "En cas de non-respect de cette obligation, le dirigeant ou l'administrateur d'une association encourt "
|
|
3776
|
-
},
|
|
3777
4433
|
{
|
|
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|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
+
"name": "Paragraphe",
|
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|
"children": [
|
|
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|
{
|
|
3782
4438
|
"type": "text",
|
|
3783
|
-
"text": "
|
|
4439
|
+
"text": "Le bénévolat d’une personne non-résidente n’est pas concerné."
|
|
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|
}
|
|
3785
4441
|
]
|
|
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|
-
},
|
|
3787
|
-
{
|
|
3788
|
-
"type": "text",
|
|
3789
|
-
"text": " d'amende."
|
|
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4442
|
}
|
|
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4443
|
]
|
|
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4444
|
}
|
|
@@ -4129,6 +4781,41 @@
|
|
|
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4781
|
}
|
|
4130
4782
|
]
|
|
4131
4783
|
},
|
|
4784
|
+
{
|
|
4785
|
+
"type": "element",
|
|
4786
|
+
"name": "Definition",
|
|
4787
|
+
"attributes": {
|
|
4788
|
+
"ID": "R44823"
|
|
4789
|
+
},
|
|
4790
|
+
"children": [
|
|
4791
|
+
{
|
|
4792
|
+
"type": "element",
|
|
4793
|
+
"name": "Titre",
|
|
4794
|
+
"children": [
|
|
4795
|
+
{
|
|
4796
|
+
"type": "text",
|
|
4797
|
+
"text": "Valeurs mobilières"
|
|
4798
|
+
}
|
|
4799
|
+
]
|
|
4800
|
+
},
|
|
4801
|
+
{
|
|
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|
+
"type": "element",
|
|
4803
|
+
"name": "Texte",
|
|
4804
|
+
"children": [
|
|
4805
|
+
{
|
|
4806
|
+
"type": "element",
|
|
4807
|
+
"name": "Paragraphe",
|
|
4808
|
+
"children": [
|
|
4809
|
+
{
|
|
4810
|
+
"type": "text",
|
|
4811
|
+
"text": "Actions, obligations, titres de créances négociables, parts d'OPCVM (Sicav et FCP), bons de souscription, certificats d'investissement (liste non exhaustive)"
|
|
4812
|
+
}
|
|
4813
|
+
]
|
|
4814
|
+
}
|
|
4815
|
+
]
|
|
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|
+
}
|
|
4817
|
+
]
|
|
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|
+
},
|
|
4132
4819
|
{
|
|
4133
4820
|
"type": "element",
|
|
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4821
|
"name": "Definition",
|
|
@@ -4164,6 +4851,41 @@
|
|
|
4164
4851
|
}
|
|
4165
4852
|
]
|
|
4166
4853
|
},
|
|
4854
|
+
{
|
|
4855
|
+
"type": "element",
|
|
4856
|
+
"name": "Definition",
|
|
4857
|
+
"attributes": {
|
|
4858
|
+
"ID": "R73224"
|
|
4859
|
+
},
|
|
4860
|
+
"children": [
|
|
4861
|
+
{
|
|
4862
|
+
"type": "element",
|
|
4863
|
+
"name": "Titre",
|
|
4864
|
+
"children": [
|
|
4865
|
+
{
|
|
4866
|
+
"type": "text",
|
|
4867
|
+
"text": "Alsace-Moselle"
|
|
4868
|
+
}
|
|
4869
|
+
]
|
|
4870
|
+
},
|
|
4871
|
+
{
|
|
4872
|
+
"type": "element",
|
|
4873
|
+
"name": "Texte",
|
|
4874
|
+
"children": [
|
|
4875
|
+
{
|
|
4876
|
+
"type": "element",
|
|
4877
|
+
"name": "Paragraphe",
|
|
4878
|
+
"children": [
|
|
4879
|
+
{
|
|
4880
|
+
"type": "text",
|
|
4881
|
+
"text": "Départements du Bas-Rhin, du Haut-Rhin et de la Moselle"
|
|
4882
|
+
}
|
|
4883
|
+
]
|
|
4884
|
+
}
|
|
4885
|
+
]
|
|
4886
|
+
}
|
|
4887
|
+
]
|
|
4888
|
+
},
|
|
4167
4889
|
{
|
|
4168
4890
|
"type": "element",
|
|
4169
4891
|
"name": "Definition",
|