@socialgouv/fiches-vdd 2.1614.0 → 2.1615.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +7 -0
- package/data/associations/F11966.json +1 -1
- package/data/associations/R11224.json +1 -1
- package/data/associations/index.json +236 -236
- package/data/index.json +79292 -79336
- package/data/particuliers/F1049.json +88 -96
- package/data/particuliers/F11677.json +60 -34
- package/data/particuliers/F11966.json +1 -1
- package/data/particuliers/F12006.json +4 -4
- package/data/particuliers/F1226.json +32 -4
- package/data/particuliers/F12390.json +8 -8
- package/data/particuliers/F12544.json +3 -3
- package/data/particuliers/F12702.json +1 -1
- package/data/particuliers/F14149.json +308 -127
- package/data/particuliers/F14202.json +10 -0
- package/data/particuliers/F15133.json +153 -96
- package/data/particuliers/F1526.json +6 -6
- package/data/particuliers/F15292.json +3 -3
- package/data/particuliers/F15973.json +29 -1
- package/data/particuliers/F16920.json +1 -1
- package/data/particuliers/F17578.json +1 -1
- package/data/particuliers/F17669.json +1 -1
- package/data/particuliers/F1986.json +1 -1
- package/data/particuliers/F2073.json +1 -1
- package/data/particuliers/F21613.json +3 -3
- package/data/particuliers/F2274.json +3 -3
- package/data/particuliers/F2517.json +46 -4
- package/data/particuliers/F2794.json +60 -164
- package/data/particuliers/F2825.json +1 -1
- package/data/particuliers/F2828.json +1 -1
- package/data/particuliers/F2832.json +1 -1
- package/data/particuliers/F2833.json +1 -1
- package/data/particuliers/F31083.json +1 -1
- package/data/particuliers/F3131.json +1 -1
- package/data/particuliers/F3153.json +19 -208
- package/data/particuliers/F31979.json +1705 -776
- package/data/particuliers/F32079.json +3 -3
- package/data/particuliers/F32239.json +33 -1
- package/data/particuliers/F32512.json +2 -2
- package/data/particuliers/F32575.json +33 -1
- package/data/particuliers/F33655.json +1 -1
- package/data/particuliers/F33694.json +169 -184
- package/data/particuliers/F33818.json +1 -1
- package/data/particuliers/F33891.json +3 -3
- package/data/particuliers/F33954.json +39 -7
- package/data/particuliers/F34124.json +33 -1
- package/data/particuliers/F34339.json +1 -1
- package/data/particuliers/F35083.json +1 -1
- package/data/particuliers/F37904.json +3 -3
- package/data/particuliers/F868.json +1 -1
- package/data/particuliers/N19681.json +3 -3
- package/data/particuliers/N31125.json +0 -35
- package/data/particuliers/N31126.json +3 -3
- package/data/particuliers/N321.json +1 -1
- package/data/particuliers/R11224.json +1 -1
- package/data/particuliers/R36030.json +0 -34
- package/data/particuliers/R50509.json +5 -311
- package/data/particuliers/R50597.json +0 -38
- package/data/particuliers/R56352.json +1 -1
- package/data/particuliers/R67361.json +1 -1
- package/data/particuliers/R68090.json +5 -5
- package/data/particuliers/R68188.json +0 -50
- package/data/particuliers/R69303.json +4 -4
- package/data/particuliers/R69304.json +4 -4
- package/data/particuliers/index.json +5443 -5443
- package/data/professionnels/F11677.json +60 -34
- package/data/professionnels/F15204.json +1 -1
- package/data/professionnels/F17485.json +1 -1
- package/data/professionnels/F17578.json +1 -1
- package/data/professionnels/F17669.json +1 -1
- package/data/professionnels/F20559.json +1 -1
- package/data/professionnels/F21006.json +1 -1
- package/data/professionnels/F23258.json +2 -2
- package/data/professionnels/F23371.json +1 -1
- package/data/professionnels/F23556.json +1 -1
- package/data/professionnels/F23575.json +596 -25
- package/data/professionnels/F24542.json +2042 -1068
- package/data/professionnels/F3131.json +1 -1
- package/data/professionnels/F31326.json +1 -1
- package/data/professionnels/F31461.json +4 -4
- package/data/professionnels/F32049.json +1 -1
- package/data/professionnels/F32101.json +0 -64
- package/data/professionnels/F32154.json +1 -1
- package/data/professionnels/F33794.json +2 -2
- package/data/professionnels/F34547.json +1 -1
- package/data/professionnels/F34671.json +1 -1
- package/data/professionnels/F35391.json +1 -1
- package/data/professionnels/F35939.json +4 -4
- package/data/professionnels/F35952.json +2 -2
- package/data/professionnels/F35965.json +2 -2
- package/data/professionnels/F36119.json +2 -2
- package/data/professionnels/F36220.json +1 -1
- package/data/professionnels/F37832.json +1 -1
- package/data/professionnels/F38231.json +1 -1
- package/data/professionnels/F38501.json +1 -1
- package/data/professionnels/F38670.json +1 -1
- package/data/professionnels/N13442.json +0 -55
- package/data/professionnels/N13445.json +1 -1
- package/data/professionnels/N23456.json +1 -1
- package/data/professionnels/N23663.json +1 -1
- package/data/professionnels/N32579.json +1 -1
- package/data/professionnels/R14339.json +1 -1
- package/data/professionnels/R14341.json +1 -1
- package/data/professionnels/R14342.json +1 -1
- package/data/professionnels/R18373.json +3 -3
- package/data/professionnels/R49617.json +18 -2
- package/data/professionnels/R50597.json +0 -38
- package/data/professionnels/R56352.json +1 -1
- package/data/professionnels/R56385.json +1 -1
- package/data/professionnels/R60444.json +11 -63
- package/data/professionnels/R68090.json +5 -5
- package/data/professionnels/index.json +2491 -2493
- package/package.json +1 -1
- package/data/professionnels/R21801.json +0 -325
- package/data/professionnels/R43901.json +0 -432
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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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"text": "Seuil concernant le chiffre d’affaires hors taxes"
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"text": " et "
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"text": " pour les activités de commerce, de restauration et de fourniture de logement (sauf location meublée) :"
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"children": [
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"type": "element",
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"children": [
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{
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"type": "text",
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"text": "37 500 €"
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"text": "254 000 €"
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"type": "text",
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"text": " pour les autres activités de prestation de services (dont la location meublée) :"
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"type": "text",
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"text": "Son chiffre d'affaires hors taxes réalisé en N"
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"attributes": {
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"type": "puce"
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"children": [
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{
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"name": "Item",
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"children": [
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{
|
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"type": "text",
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"text": "Pour les activités de commerce, de restauration et de fourniture de logement (sauf location meublée) : "
|
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},
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{
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{
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"type": "text",
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"text": "925 000 €"
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}
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{
|
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"type": "text",
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"text": "Pour les autres activités de prestation de services (dont la location meublée) : "
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},
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{
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{
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"type": "text",
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"text": "287 000 €"
|
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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": "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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"type": "element",
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"children": [
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{
|
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|
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"type": "text",
|
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|
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"text": "Ces seuils sont valables pour les années 2023, 2024 et 2025."
|
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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": "Seuil concernant le montant de la TVA due"
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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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|
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"text": "Le montant de la TVA dû au titre de l’année "
|
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|
},
|
|
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|
{
|
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@@ -2726,37 +3051,248 @@
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{
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"text": "N-1"
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|
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"text": " doit être inférieur à "
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},
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{
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"type": "element",
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"children": [
|
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{
|
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"type": "text",
|
|
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|
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"text": "15 000 €"
|
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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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"text": "Conséquences en cas de dépassement"
|
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|
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}
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]
|
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{
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"attributes": {
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"type": "puce"
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"children": [
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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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|
+
{
|
|
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|
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"type": "text",
|
|
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|
+
"text": "En cas de dépassement, soit du seuil normal de chiffre d’affaires correspondant à l’activité exercée, soit du seuil de TVA due ("
|
|
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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": "Valeur",
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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": "15 000 €"
|
|
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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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|
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"text": ") : l’entreprise bascule dans le "
|
|
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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": "MiseEnEvidence",
|
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|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
3129
|
+
"text": "régime réel normal"
|
|
3130
|
+
}
|
|
3131
|
+
]
|
|
3132
|
+
},
|
|
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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",
|
|
3139
|
+
"text": "à compter du 1"
|
|
3140
|
+
},
|
|
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|
+
{
|
|
3142
|
+
"type": "element",
|
|
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|
+
"name": "Exposant",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
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"text": "er"
|
|
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|
+
}
|
|
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|
+
]
|
|
3150
|
+
},
|
|
3151
|
+
{
|
|
3152
|
+
"type": "text",
|
|
3153
|
+
"text": " janvier de l’année suivant celle du dépassement."
|
|
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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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{
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|
"type": "element",
|
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|
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"name": "
|
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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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"type": "
|
|
2759
|
-
"
|
|
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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": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "En cas de dépassement de l’un des seuils "
|
|
3172
|
+
},
|
|
3173
|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "MiseEnEvidence",
|
|
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|
+
"children": [
|
|
3177
|
+
{
|
|
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|
+
"type": "text",
|
|
3179
|
+
"text": "majorés"
|
|
3180
|
+
}
|
|
3181
|
+
]
|
|
3182
|
+
},
|
|
3183
|
+
{
|
|
3184
|
+
"type": "text",
|
|
3185
|
+
"text": " de chiffre d’affaires, l’entreprise bascule dans le "
|
|
3186
|
+
},
|
|
3187
|
+
{
|
|
3188
|
+
"type": "element",
|
|
3189
|
+
"name": "MiseEnEvidence",
|
|
3190
|
+
"children": [
|
|
3191
|
+
{
|
|
3192
|
+
"type": "text",
|
|
3193
|
+
"text": "régime réel normal"
|
|
3194
|
+
}
|
|
3195
|
+
]
|
|
3196
|
+
},
|
|
3197
|
+
{
|
|
3198
|
+
"type": "text",
|
|
3199
|
+
"text": " de manière "
|
|
3200
|
+
},
|
|
3201
|
+
{
|
|
3202
|
+
"type": "element",
|
|
3203
|
+
"name": "MiseEnEvidence",
|
|
3204
|
+
"children": [
|
|
3205
|
+
{
|
|
3206
|
+
"type": "text",
|
|
3207
|
+
"text": "rétroactive"
|
|
3208
|
+
}
|
|
3209
|
+
]
|
|
3210
|
+
},
|
|
3211
|
+
{
|
|
3212
|
+
"type": "text",
|
|
3213
|
+
"text": ", c’est-à-dire que ce régime va s’appliquer "
|
|
3214
|
+
},
|
|
3215
|
+
{
|
|
3216
|
+
"type": "element",
|
|
3217
|
+
"name": "MiseEnEvidence",
|
|
3218
|
+
"children": [
|
|
3219
|
+
{
|
|
3220
|
+
"type": "text",
|
|
3221
|
+
"text": "à compter du 1"
|
|
3222
|
+
},
|
|
3223
|
+
{
|
|
3224
|
+
"type": "element",
|
|
3225
|
+
"name": "Exposant",
|
|
3226
|
+
"children": [
|
|
3227
|
+
{
|
|
3228
|
+
"type": "text",
|
|
3229
|
+
"text": "er"
|
|
3230
|
+
}
|
|
3231
|
+
]
|
|
3232
|
+
},
|
|
3233
|
+
{
|
|
3234
|
+
"type": "text",
|
|
3235
|
+
"text": " janvier de l’année où le dépassement est survenu"
|
|
3236
|
+
}
|
|
3237
|
+
]
|
|
3238
|
+
},
|
|
3239
|
+
{
|
|
3240
|
+
"type": "text",
|
|
3241
|
+
"text": ". L’entreprise doit alors souscrire une déclaration ("
|
|
3242
|
+
},
|
|
3243
|
+
{
|
|
3244
|
+
"type": "element",
|
|
3245
|
+
"name": "LienInterne",
|
|
3246
|
+
"attributes": {
|
|
3247
|
+
"LienPublication": "R69331",
|
|
3248
|
+
"type": "Formulaire",
|
|
3249
|
+
"audience": "Professionnels"
|
|
3250
|
+
},
|
|
3251
|
+
"children": [
|
|
3252
|
+
{
|
|
3253
|
+
"type": "text",
|
|
3254
|
+
"text": "CA3"
|
|
3255
|
+
}
|
|
3256
|
+
]
|
|
3257
|
+
},
|
|
3258
|
+
{
|
|
3259
|
+
"type": "text",
|
|
3260
|
+
"text": ") résumant l’ensemble des opérations réalisées "
|
|
3261
|
+
},
|
|
3262
|
+
{
|
|
3263
|
+
"type": "element",
|
|
3264
|
+
"name": "MiseEnEvidence",
|
|
3265
|
+
"children": [
|
|
3266
|
+
{
|
|
3267
|
+
"type": "text",
|
|
3268
|
+
"text": "depuis le début de l’exercice"
|
|
3269
|
+
}
|
|
3270
|
+
]
|
|
3271
|
+
},
|
|
3272
|
+
{
|
|
3273
|
+
"type": "text",
|
|
3274
|
+
"text": ", ainsi qu’une déclaration mensuelle "
|
|
3275
|
+
},
|
|
3276
|
+
{
|
|
3277
|
+
"type": "element",
|
|
3278
|
+
"name": "LienInterne",
|
|
3279
|
+
"attributes": {
|
|
3280
|
+
"LienPublication": "R69331",
|
|
3281
|
+
"type": "Formulaire",
|
|
3282
|
+
"audience": "Professionnels"
|
|
3283
|
+
},
|
|
3284
|
+
"children": [
|
|
3285
|
+
{
|
|
3286
|
+
"type": "text",
|
|
3287
|
+
"text": "CA3"
|
|
3288
|
+
}
|
|
3289
|
+
]
|
|
3290
|
+
},
|
|
3291
|
+
{
|
|
3292
|
+
"type": "text",
|
|
3293
|
+
"text": " (ou trimestrielle) à compter de chaque mois suivant celui du dépassement."
|
|
3294
|
+
}
|
|
3295
|
+
]
|
|
2760
3296
|
}
|
|
2761
3297
|
]
|
|
2762
3298
|
}
|
|
@@ -6131,6 +6667,41 @@
|
|
|
6131
6667
|
}
|
|
6132
6668
|
]
|
|
6133
6669
|
},
|
|
6670
|
+
{
|
|
6671
|
+
"type": "element",
|
|
6672
|
+
"name": "Definition",
|
|
6673
|
+
"attributes": {
|
|
6674
|
+
"ID": "R73735"
|
|
6675
|
+
},
|
|
6676
|
+
"children": [
|
|
6677
|
+
{
|
|
6678
|
+
"type": "element",
|
|
6679
|
+
"name": "Titre",
|
|
6680
|
+
"children": [
|
|
6681
|
+
{
|
|
6682
|
+
"type": "text",
|
|
6683
|
+
"text": "Régime réel simplifié (ou RSD)"
|
|
6684
|
+
}
|
|
6685
|
+
]
|
|
6686
|
+
},
|
|
6687
|
+
{
|
|
6688
|
+
"type": "element",
|
|
6689
|
+
"name": "Texte",
|
|
6690
|
+
"children": [
|
|
6691
|
+
{
|
|
6692
|
+
"type": "element",
|
|
6693
|
+
"name": "Paragraphe",
|
|
6694
|
+
"children": [
|
|
6695
|
+
{
|
|
6696
|
+
"type": "text",
|
|
6697
|
+
"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 .)"
|
|
6698
|
+
}
|
|
6699
|
+
]
|
|
6700
|
+
}
|
|
6701
|
+
]
|
|
6702
|
+
}
|
|
6703
|
+
]
|
|
6704
|
+
},
|
|
6134
6705
|
{
|
|
6135
6706
|
"type": "element",
|
|
6136
6707
|
"name": "Definition",
|