@socialgouv/fiches-vdd 2.1611.0 → 2.1613.0
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/index.json +225 -225
- package/data/index.json +79124 -79124
- package/data/particuliers/F10040.json +7 -7
- package/data/particuliers/F14060.json +0 -80
- package/data/particuliers/F16337.json +0 -80
- package/data/particuliers/F2384.json +1 -1
- package/data/particuliers/F2402.json +1 -1
- package/data/particuliers/F33452.json +94 -16
- package/data/particuliers/F33683.json +1 -21
- package/data/particuliers/F35381.json +2 -2
- package/data/particuliers/F35820.json +2 -2
- package/data/particuliers/F38004.json +2 -2
- package/data/particuliers/index.json +5425 -5425
- package/data/professionnels/F15204.json +86 -8
- package/data/professionnels/F22286.json +2 -2
- package/data/professionnels/F23497.json +396 -0
- package/data/professionnels/F23566.json +134 -0
- package/data/professionnels/F23604.json +77 -0
- package/data/professionnels/F23890.json +899 -7352
- package/data/professionnels/F24013.json +60 -278
- package/data/professionnels/F34059.json +4 -4
- package/data/professionnels/F35381.json +2 -2
- package/data/professionnels/F35992.json +777 -96
- package/data/professionnels/F35993.json +777 -96
- package/data/professionnels/F35994.json +777 -96
- package/data/professionnels/F35995.json +777 -96
- package/data/professionnels/F35997.json +777 -96
- package/data/professionnels/F37195.json +777 -96
- package/data/professionnels/F37196.json +777 -96
- package/data/professionnels/F37197.json +777 -96
- package/data/professionnels/F37199.json +777 -96
- package/data/professionnels/F37200.json +777 -96
- package/data/professionnels/F38004.json +2 -2
- package/data/professionnels/F39451.json +11 -5
- package/data/professionnels/index.json +2531 -2531
- package/package.json +1 -1
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"text": "Taxe sur la valeur ajoutée (TVA)"
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"text": "S'il est redevable de la TVA, la cédant doit "
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"LienPublication": "F23566",
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"type": "Fiche d'information conditionnée",
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"audience": "Professionnels"
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"text": "déclarer et payer la TVA"
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"text": " sur toutes les opérations qui n'ont pas encore été déclarées à la date de la cession."
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"text": "Il dispose du délai suivant pour réaliser sa déclaration :"
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"text": "Les seuils d’application du "
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"LienID": "R73735",
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"type": "Définition de glossaire"
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"text": "régime réel simplifié"
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"text": " sont réévalués à compter du 1"
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"text": "janvier 2026. "
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"text": "Leur montant sera cependant fixé par la loi de finances pour 2026"
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"text": ". Cette loi doit être votée dans les prochaines semaines."
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"text": "Dans cette attente, les dispositions budgétaires prévues pour 2025 ont été reconduites par une "
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"text": "loi spéciale n° 2025-1316 du 26 décembre 2025"
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"name": "Paragraphe",
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{
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}
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]
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"type": "text",
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"text": "Toutefois, cette opération est "
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"text": "exonérée de TVA"
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{
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"type": "text",
|
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|
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"text": " si la cession porte sur l'intégralité des éléments du fonds de commerce et que l'acquéreur est lui-même redevable de la TVA. L'exonération concerne alors l'ensemble des biens et des services transmis à l'occasion de la cession du fonds."
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"children": [
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{
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"text": "Modalités de déclaration"
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{
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"type": "text",
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"text": "La déclaration de résultat ou de TVA doit être effectuée de manière "
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{
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"type": "Fiche d'information conditionnée",
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"audience": "Professionnels"
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},
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"children": [
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{
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"type": "text",
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"text": "déclarer et payer la TVA"
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}
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]
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"type": "text",
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"text": "dématérialisée"
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"text": "
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"text": " (l’envoi de formulaires papiers n’est plus possible) :"
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"text": "Cette déclaration doit être effectuée de manière "
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},
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{
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{
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"type": "text",
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"text": "dématérialisée"
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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": " (l’envoi de formulaires papiers n’est plus possible) :"
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"text": "Soit par une "
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{
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"text": "saisie manuelle en ligne"
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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": {
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"LienID": "R73791",
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"type": "Définition de glossaire"
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},
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"children": [
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{
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"type": "text",
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"text": "mode EFI"
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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": "
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"text": "). L’entreprise les complète elle-même, en se connectant sur son "
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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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|
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"type": "text",
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|
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"text": "espace professionnel impots.gouv.fr"
|
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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": "ANoter",
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|
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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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|
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{
|
|
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|
+
"type": "text",
|
|
6234
|
+
"text": "À noter"
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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": "text",
|
|
6244
|
+
"text": "Certaines démarches sont exclues du mode EFI : il s’agit notamment des déclarations de résultat concernant les "
|
|
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|
+
},
|
|
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{
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"type": "element",
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"name": "LienIntra",
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|
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"attributes": {
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"LienID": "R58428",
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"type": "Définition de glossaire"
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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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|
+
"text": "BA"
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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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|
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"name": "LienIntra",
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|
+
"attributes": {
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|
+
"LienID": "R58426",
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|
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|
+
"type": "Définition de glossaire"
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|
+
},
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "BIC"
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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",
|
|
6280
|
+
"text": " et l’"
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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": "LienInterne",
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|
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"attributes": {
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|
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"LienPublication": "R75079",
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"type": "Sigle"
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},
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "IS"
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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": " des entreprises soumises au "
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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": "LienIntra",
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|
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"attributes": {
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+
"LienID": "R74034",
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|
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"type": "Définition de glossaire"
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|
+
},
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
6310
|
+
"text": "régime normal d’imposition"
|
|
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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 encore des déclarations de "
|
|
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|
+
},
|
|
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|
+
{
|
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|
+
"type": "element",
|
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|
+
"name": "LienInterne",
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|
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"attributes": {
|
|
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|
+
"LienPublication": "R24407",
|
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|
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"type": "Sigle"
|
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|
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},
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
6328
|
+
"text": "CVAE"
|
|
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6329
|
}
|
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6330
|
]
|
|
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|
+
},
|
|
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|
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{
|
|
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|
+
"type": "text",
|
|
6334
|
+
"text": "."
|
|
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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",
|
|
6342
|
+
"name": "ServiceEnLigne",
|
|
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|
+
"attributes": {
|
|
6344
|
+
"ID": "R14668",
|
|
6345
|
+
"URL": "https://cfspro.impots.gouv.fr/LoginAccess",
|
|
6346
|
+
"audience": "Professionnels",
|
|
6347
|
+
"type": "Téléservice"
|
|
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|
+
},
|
|
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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": [
|
|
6354
|
+
{
|
|
6355
|
+
"type": "text",
|
|
6356
|
+
"text": "Compte fiscal en ligne pour les professionnels (mode EFI)"
|
|
6065
6357
|
}
|
|
6066
6358
|
]
|
|
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6359
|
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Source",
|
|
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|
+
"attributes": {
|
|
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|
+
"ID": "R30612"
|
|
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|
+
},
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
6368
|
+
"type": "text",
|
|
6369
|
+
"text": "Ministère chargé des finances"
|
|
6370
|
+
}
|
|
6371
|
+
]
|
|
6372
|
+
}
|
|
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|
+
]
|
|
6374
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
6377
|
+
"name": "Liste",
|
|
6378
|
+
"attributes": {
|
|
6379
|
+
"type": "puce"
|
|
6380
|
+
},
|
|
6381
|
+
"children": [
|
|
6068
6382
|
{
|
|
6069
6383
|
"type": "element",
|
|
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6384
|
"name": "Item",
|
|
@@ -6075,7 +6389,7 @@
|
|
|
6075
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|
"children": [
|
|
6076
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|
{
|
|
6077
6391
|
"type": "text",
|
|
6078
|
-
"text": "
|
|
6392
|
+
"text": "Soit en passant par un "
|
|
6079
6393
|
},
|
|
6080
6394
|
{
|
|
6081
6395
|
"type": "element",
|
|
@@ -6083,27 +6397,53 @@
|
|
|
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6397
|
"children": [
|
|
6084
6398
|
{
|
|
6085
6399
|
"type": "text",
|
|
6086
|
-
"text": "
|
|
6400
|
+
"text": "logiciel"
|
|
6087
6401
|
}
|
|
6088
6402
|
]
|
|
6089
6403
|
},
|
|
6090
6404
|
{
|
|
6091
6405
|
"type": "text",
|
|
6092
|
-
"text": "
|
|
6406
|
+
"text": " d’échange spécial ("
|
|
6093
6407
|
},
|
|
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{
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"type": "element",
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"name": "LienIntra",
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"attributes": {
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"LienID": "R73877",
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"type": "Définition de glossaire"
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},
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"children": [
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{
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"type": "text",
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"text": "mode EDI)"
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}
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"type": "text",
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"text": "
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|
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"text": ". Dans ce cas, l’entreprise ou plus généralement son mandataire (par exemple un expert-comptable) saisissent l’ensemble des informations exigées puis les télétransmettent à l’administration."
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{
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{
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"type": "text",
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"text": "Soit en passant par le compte Portailpro"
|
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{
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"name": "ServiceEnLigne",
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"attributes": {
|
|
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|
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"ID": "R70307",
|
|
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|
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"URL": "https://portailpro.gouv.fr/ms/login?client_id=Va3ZplWNIlKE0RhrUCZDoQD_i_Aa&code_challenge=fryJFauq54AwNGCk0BhHURQpupvno9IElvOfHpzyU7w&code_challenge_method=S256&commonAuthCallerPath=%2Foauth2%2Fauthorize&forceAuth=false&nonce=8a29a4b65a64fb7fd32a3ecf9c51fc414d4a&passiveAuth=false&redirect_uri=https%3A%2F%2Fportailpro.gouv.fr%2Fms%2Faccesspage&response_mode=query&response_type=code&scope=openid+internal_login+pcr.rattachement&state=3eb974ee6b0844cd9d8c881c881cb182&tenantDomain=carbon.super&sessionDataKey=038796a8-efaf-445e-9d56-52ec32cdf187&relyingParty=Va3ZplWNIlKE0RhrUCZDoQD_i_Aa&type=oidc&sp=PCR_PORTAIL_PRD&isSaaSApp=false&authenticators=OpenIDConnectAuthenticator%3Aurssaf%3Adgddi%3Adgfip%3Anet_e%3BPCRAuthenticator%3ALOCAL",
|
|
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|
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"audience": "Professionnels",
|
|
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"type": "Téléservice"
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},
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@@ -6121,31 +6467,84 @@
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"children": [
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{
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"type": "text",
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|
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"text": "
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|
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|
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"text": "Portailpro.gouv : portail commun pour simplifier ses déclarations et paiements"
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|
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"name": "Source",
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"attributes": {
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"ID": "R30656"
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"text": "
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}
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|
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"text": "Ministère chargé de l'économie"
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}
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]
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{
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"type": "element",
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"name": "Introduction",
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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": "Portailpro.gouv permet aux professionnels de centraliser et de consulter, "
|
|
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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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|
+
"type": "text",
|
|
6509
|
+
"text": "sur un seul espace"
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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": "text",
|
|
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|
+
"text": ", l’ensemble de leurs "
|
|
6516
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
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"name": "MiseEnEvidence",
|
|
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|
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"children": [
|
|
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|
+
{
|
|
6522
|
+
"type": "text",
|
|
6523
|
+
"text": "déclarations et paiements"
|
|
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|
+
}
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6525
|
+
]
|
|
6526
|
+
},
|
|
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|
+
{
|
|
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|
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"type": "text",
|
|
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|
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"text": " auprès des administrations "
|
|
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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": "MiseEnEvidence",
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|
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"children": [
|
|
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|
+
{
|
|
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|
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"type": "text",
|
|
6537
|
+
"text": "fiscales, sociales et douanières"
|
|
6538
|
+
}
|
|
6539
|
+
]
|
|
6540
|
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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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|
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]
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|
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}
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|
@@ -7245,6 +7644,288 @@
|
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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": "Definition",
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"attributes": {
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"ID": "R73735"
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},
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"children": [
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{
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"type": "element",
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"name": "Titre",
|
|
7657
|
+
"children": [
|
|
7658
|
+
{
|
|
7659
|
+
"type": "text",
|
|
7660
|
+
"text": "Régime réel simplifié (ou RSD)"
|
|
7661
|
+
}
|
|
7662
|
+
]
|
|
7663
|
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},
|
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{
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"type": "element",
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"name": "Texte",
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"children": [
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{
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|
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"type": "element",
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|
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"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
7672
|
+
{
|
|
7673
|
+
"type": "text",
|
|
7674
|
+
"text": "Régime fiscal d’imposition des bénéfices applicable lorsque le chiffre d’affaires annuel hors taxes d’une entreprise ne dépasse pas certains seuils. Il est simplifié car les obligations fiscales qu’il prévoit sont allégées (bilan comptable simplifié, déclaration de TVA annuelle et non pas mensuelle, etc .)"
|
|
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|
+
}
|
|
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|
+
]
|
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7677
|
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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": "Definition",
|
|
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|
+
"attributes": {
|
|
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|
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"ID": "R73791"
|
|
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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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|
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{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Titre",
|
|
7692
|
+
"children": [
|
|
7693
|
+
{
|
|
7694
|
+
"type": "text",
|
|
7695
|
+
"text": "Mode EFI (déclarations fiscales et paiement)"
|
|
7696
|
+
}
|
|
7697
|
+
]
|
|
7698
|
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},
|
|
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|
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{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Texte",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
7707
|
+
{
|
|
7708
|
+
"type": "text",
|
|
7709
|
+
"text": "Procédure permettant à un contribuable d’effectuer lui-même ses déclarations fiscales en ligne sans passer par un mandataire (expert-comptable...). Les formulaires sont simplifiés et la saisie se fait manuellement. C’est un mode généralement utilisé par les petites structures."
|
|
7710
|
+
}
|
|
7711
|
+
]
|
|
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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": "Definition",
|
|
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|
+
"attributes": {
|
|
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|
+
"ID": "R58428"
|
|
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|
+
},
|
|
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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": [
|
|
7728
|
+
{
|
|
7729
|
+
"type": "text",
|
|
7730
|
+
"text": "Bénéfices agricoles (BA)"
|
|
7731
|
+
}
|
|
7732
|
+
]
|
|
7733
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Texte",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
7742
|
+
{
|
|
7743
|
+
"type": "text",
|
|
7744
|
+
"text": "Revenus des personnes qui exercent une activité agricole"
|
|
7745
|
+
}
|
|
7746
|
+
]
|
|
7747
|
+
}
|
|
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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": "Definition",
|
|
7755
|
+
"attributes": {
|
|
7756
|
+
"ID": "R58426"
|
|
7757
|
+
},
|
|
7758
|
+
"children": [
|
|
7759
|
+
{
|
|
7760
|
+
"type": "element",
|
|
7761
|
+
"name": "Titre",
|
|
7762
|
+
"children": [
|
|
7763
|
+
{
|
|
7764
|
+
"type": "text",
|
|
7765
|
+
"text": "Bénéfices industriels et commerciaux (BIC)"
|
|
7766
|
+
}
|
|
7767
|
+
]
|
|
7768
|
+
},
|
|
7769
|
+
{
|
|
7770
|
+
"type": "element",
|
|
7771
|
+
"name": "Texte",
|
|
7772
|
+
"children": [
|
|
7773
|
+
{
|
|
7774
|
+
"type": "element",
|
|
7775
|
+
"name": "Paragraphe",
|
|
7776
|
+
"children": [
|
|
7777
|
+
{
|
|
7778
|
+
"type": "text",
|
|
7779
|
+
"text": "Revenus des personnes qui exercent une activité commerciale, industrielle ou artisanale"
|
|
7780
|
+
}
|
|
7781
|
+
]
|
|
7782
|
+
}
|
|
7783
|
+
]
|
|
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|
+
}
|
|
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|
+
]
|
|
7786
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
7789
|
+
"name": "Definition",
|
|
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|
+
"attributes": {
|
|
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|
+
"ID": "R74034"
|
|
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|
+
},
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
7795
|
+
"type": "element",
|
|
7796
|
+
"name": "Titre",
|
|
7797
|
+
"children": [
|
|
7798
|
+
{
|
|
7799
|
+
"type": "text",
|
|
7800
|
+
"text": "Régime réel normal (orienté TVA, aucun seuil mentionné)"
|
|
7801
|
+
}
|
|
7802
|
+
]
|
|
7803
|
+
},
|
|
7804
|
+
{
|
|
7805
|
+
"type": "element",
|
|
7806
|
+
"name": "Texte",
|
|
7807
|
+
"children": [
|
|
7808
|
+
{
|
|
7809
|
+
"type": "element",
|
|
7810
|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
7812
|
+
{
|
|
7813
|
+
"type": "text",
|
|
7814
|
+
"text": "Régime fiscal d’imposition des bénéfices applicable lorsque le chiffre d’affaires annuel hors taxes d’une entreprise dépasse certains seuils. Ce régime implique une comptabilisation détaillée des opérations réalisées (déclaration de TVA en général mensuelle, comptabilité d’engagement, conservation des factures...)"
|
|
7815
|
+
}
|
|
7816
|
+
]
|
|
7817
|
+
}
|
|
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|
+
]
|
|
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|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
7823
|
+
"type": "element",
|
|
7824
|
+
"name": "Definition",
|
|
7825
|
+
"attributes": {
|
|
7826
|
+
"ID": "R73877"
|
|
7827
|
+
},
|
|
7828
|
+
"children": [
|
|
7829
|
+
{
|
|
7830
|
+
"type": "element",
|
|
7831
|
+
"name": "Titre",
|
|
7832
|
+
"children": [
|
|
7833
|
+
{
|
|
7834
|
+
"type": "text",
|
|
7835
|
+
"text": "Mode EDI (déclarations fiscales et paiement)"
|
|
7836
|
+
}
|
|
7837
|
+
]
|
|
7838
|
+
},
|
|
7839
|
+
{
|
|
7840
|
+
"type": "element",
|
|
7841
|
+
"name": "Texte",
|
|
7842
|
+
"children": [
|
|
7843
|
+
{
|
|
7844
|
+
"type": "element",
|
|
7845
|
+
"name": "Paragraphe",
|
|
7846
|
+
"children": [
|
|
7847
|
+
{
|
|
7848
|
+
"type": "text",
|
|
7849
|
+
"text": "Procédure de déclaration et de paiement de l’impôt accessible via un logiciel spécifiquel. Les informations exigées sont télétransmises sous forme de données et non de formulaires. Le mode EDI est en général utilisé par un mandataire désigné par le contribuable (par exemple un expert-comptable...)"
|
|
7850
|
+
}
|
|
7851
|
+
]
|
|
7852
|
+
}
|
|
7853
|
+
]
|
|
7854
|
+
}
|
|
7855
|
+
]
|
|
7856
|
+
},
|
|
7857
|
+
{
|
|
7858
|
+
"type": "element",
|
|
7859
|
+
"name": "Abreviation",
|
|
7860
|
+
"attributes": {
|
|
7861
|
+
"ID": "R75079",
|
|
7862
|
+
"type": "Sigle"
|
|
7863
|
+
},
|
|
7864
|
+
"children": [
|
|
7865
|
+
{
|
|
7866
|
+
"type": "element",
|
|
7867
|
+
"name": "Titre",
|
|
7868
|
+
"children": [
|
|
7869
|
+
{
|
|
7870
|
+
"type": "text",
|
|
7871
|
+
"text": "IS"
|
|
7872
|
+
}
|
|
7873
|
+
]
|
|
7874
|
+
},
|
|
7875
|
+
{
|
|
7876
|
+
"type": "element",
|
|
7877
|
+
"name": "Texte",
|
|
7878
|
+
"children": [
|
|
7879
|
+
{
|
|
7880
|
+
"type": "element",
|
|
7881
|
+
"name": "Paragraphe",
|
|
7882
|
+
"children": [
|
|
7883
|
+
{
|
|
7884
|
+
"type": "text",
|
|
7885
|
+
"text": "Impôt sur les sociétés"
|
|
7886
|
+
}
|
|
7887
|
+
]
|
|
7888
|
+
}
|
|
7889
|
+
]
|
|
7890
|
+
}
|
|
7891
|
+
]
|
|
7892
|
+
},
|
|
7893
|
+
{
|
|
7894
|
+
"type": "element",
|
|
7895
|
+
"name": "Abreviation",
|
|
7896
|
+
"attributes": {
|
|
7897
|
+
"ID": "R24407",
|
|
7898
|
+
"type": "Sigle"
|
|
7899
|
+
},
|
|
7900
|
+
"children": [
|
|
7901
|
+
{
|
|
7902
|
+
"type": "element",
|
|
7903
|
+
"name": "Titre",
|
|
7904
|
+
"children": [
|
|
7905
|
+
{
|
|
7906
|
+
"type": "text",
|
|
7907
|
+
"text": "CVAE"
|
|
7908
|
+
}
|
|
7909
|
+
]
|
|
7910
|
+
},
|
|
7911
|
+
{
|
|
7912
|
+
"type": "element",
|
|
7913
|
+
"name": "Texte",
|
|
7914
|
+
"children": [
|
|
7915
|
+
{
|
|
7916
|
+
"type": "element",
|
|
7917
|
+
"name": "Paragraphe",
|
|
7918
|
+
"children": [
|
|
7919
|
+
{
|
|
7920
|
+
"type": "text",
|
|
7921
|
+
"text": "Cotisation sur la valeur ajoutée des entreprises"
|
|
7922
|
+
}
|
|
7923
|
+
]
|
|
7924
|
+
}
|
|
7925
|
+
]
|
|
7926
|
+
}
|
|
7927
|
+
]
|
|
7928
|
+
},
|
|
7248
7929
|
{
|
|
7249
7930
|
"type": "element",
|
|
7250
7931
|
"name": "QuestionReponse",
|