@socialgouv/fiches-vdd 2.1615.0 → 2.1616.0
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/index.json +241 -241
- package/data/index.json +79459 -79459
- package/data/particuliers/F11677.json +972 -73
- package/data/particuliers/F16140.json +1 -1
- package/data/particuliers/F17047.json +1 -1
- package/data/particuliers/F17365.json +1 -1
- package/data/particuliers/F22395.json +2 -2
- package/data/particuliers/F31473.json +6 -6
- package/data/particuliers/F32235.json +865 -301
- package/data/particuliers/F35001.json +6 -6
- package/data/particuliers/F35578.json +2 -2
- package/data/particuliers/F35947.json +0 -76
- package/data/particuliers/F35950.json +0 -38
- package/data/particuliers/F72.json +1 -1
- package/data/particuliers/F720.json +5 -5
- package/data/particuliers/R19258.json +5 -5
- package/data/particuliers/R33004.json +1 -1
- package/data/particuliers/R50509.json +34 -0
- package/data/particuliers/R55376.json +5 -5
- package/data/particuliers/{R13614.json → R75199.json} +51 -84
- package/data/particuliers/index.json +5475 -5476
- package/data/professionnels/F11677.json +972 -73
- package/data/professionnels/F17047.json +1 -1
- package/data/professionnels/F21209.json +3 -4
- package/data/professionnels/F23267.json +13 -0
- package/data/professionnels/F23575.json +3 -3
- package/data/professionnels/F31233.json +2383 -12681
- package/data/professionnels/F32101.json +765 -634
- package/data/professionnels/F33368.json +6 -6
- package/data/professionnels/F35992.json +489 -26
- package/data/professionnels/F35993.json +489 -26
- package/data/professionnels/F35994.json +489 -26
- package/data/professionnels/F35995.json +489 -26
- package/data/professionnels/F35997.json +489 -26
- package/data/professionnels/F36006.json +2180 -312
- package/data/professionnels/F36203.json +524 -74
- package/data/professionnels/F36210.json +636 -100
- package/data/professionnels/F36211.json +635 -99
- package/data/professionnels/F36212.json +2189 -491
- package/data/professionnels/F36708.json +7 -7
- package/data/professionnels/F37195.json +489 -26
- package/data/professionnels/F37196.json +489 -26
- package/data/professionnels/F37197.json +489 -26
- package/data/professionnels/F37199.json +489 -26
- package/data/professionnels/F37200.json +489 -26
- package/data/professionnels/F38152.json +1990 -9171
- package/data/professionnels/F38564.json +2773 -758
- package/data/professionnels/N13345.json +3 -3
- package/data/professionnels/R10214.json +5 -4
- package/data/professionnels/R19258.json +5 -5
- package/data/professionnels/R42699.json +2 -2
- package/data/professionnels/R45508.json +1 -17
- package/data/professionnels/R55376.json +5 -5
- package/data/professionnels/R70307.json +0 -34
- package/data/{particuliers/R62140.json → professionnels/R75199.json} +51 -118
- package/data/professionnels/index.json +2506 -2505
- package/package.json +1 -1
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{
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"text": "selon le régime
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"text": "selon le régime d’imposition des bénéfices"
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"text": " auquel est soumise l'entreprise."
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"text": "S'il est redevable de la TVA,
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"text": "S'il est redevable de la TVA, le cédant doit "
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"type": "text",
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"text": " : délai de "
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"text": " de TVA : délai de "
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"text": " : délai de "
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"text": " de TVA : délai de "
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"text": "Réel simplifié ou réel normal : quel régime d'imposition ?"
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"text": "Réel simplifié ou réel normal : quel régime d'imposition à la TVA ?"
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"text": "Le régime
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"text": "Le régime "
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"text": "réel simplifié
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"text": "réel simplifié de TVA"
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"text": " s'applique
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"text": " s'applique à une entreprise à compter du "
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"name": "Exposant",
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"text": "er "
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"text": "janvier d’une année N"
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"type": "text",
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"text": " lorsqu’elle respecte les seuils de chiffre d’affaires et de montant de TVA :"
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"name": "TitreFlottant",
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"children": [
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"name": "Paragraphe",
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"type": "text",
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"text": "hors taxes
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"text": "Seuil concernant le chiffre d’affaires hors taxes"
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{
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"text": "est inférieur ou égal aux montants suivants :"
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"name": "Paragraphe",
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"children": [
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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"type": "text",
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"text": "Son chiffre d'affaires hors taxes en N-1"
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"text": " doit être compris entre :"
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"name": "Liste",
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"attributes": {
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"type": "puce"
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"children": [
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"name": "Paragraphe",
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"name": "Valeur",
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"text": "85 000 €"
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"text": " pour les activités de commerce, de restauration et de fourniture de logement (sauf location meublée) :"
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"text": " pour les autres activités de prestation de services (dont la location meublée) :"
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"text": "Son chiffre d'affaires hors taxes réalisé en N"
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|
+
"type": "text",
|
|
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|
+
"text": "925 000 €"
|
|
4806
|
+
}
|
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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": "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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|
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"children": [
|
|
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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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|
+
},
|
|
4825
|
+
{
|
|
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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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|
+
"type": "text",
|
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4831
|
+
"text": "287 000 €"
|
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4832
|
+
}
|
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4833
|
+
]
|
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4834
|
+
}
|
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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": "ASavoir",
|
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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",
|
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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": "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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},
|
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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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|
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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": "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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{
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|
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"type": "element",
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"name": "TitreFlottant",
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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": "Paragraphe",
|
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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": "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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}
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{
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|
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"children": [
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{
|
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4892
|
"type": "text",
|
|
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|
-
"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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"type": "element",
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@@ -4672,13 +4898,250 @@
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"children": [
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{
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|
"type": "text",
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|
-
"text": "
|
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|
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"text": "N-1"
|
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|
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|
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|
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|
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|
{
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4906
|
"type": "text",
|
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|
-
"text": "
|
|
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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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|
+
{
|
|
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|
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"type": "element",
|
|
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|
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"name": "Valeur",
|
|
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|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "15 000 €"
|
|
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|
+
}
|
|
4917
|
+
]
|
|
4918
|
+
}
|
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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": "TitreFlottant",
|
|
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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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|
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"name": "Paragraphe",
|
|
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|
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"children": [
|
|
4929
|
+
{
|
|
4930
|
+
"type": "text",
|
|
4931
|
+
"text": "Conséquences en cas de dépassement"
|
|
4932
|
+
}
|
|
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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",
|
|
4939
|
+
"name": "Liste",
|
|
4940
|
+
"attributes": {
|
|
4941
|
+
"type": "puce"
|
|
4942
|
+
},
|
|
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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": "Item",
|
|
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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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|
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"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
4952
|
+
{
|
|
4953
|
+
"type": "text",
|
|
4954
|
+
"text": "En cas de dépassement, soit du seuil normal de chiffre d’affaires correspondant à l’activité exercée, soit du seuil de TVA due ("
|
|
4955
|
+
},
|
|
4956
|
+
{
|
|
4957
|
+
"type": "element",
|
|
4958
|
+
"name": "Valeur",
|
|
4959
|
+
"children": [
|
|
4960
|
+
{
|
|
4961
|
+
"type": "text",
|
|
4962
|
+
"text": "15 000 €"
|
|
4963
|
+
}
|
|
4964
|
+
]
|
|
4965
|
+
},
|
|
4966
|
+
{
|
|
4967
|
+
"type": "text",
|
|
4968
|
+
"text": ") : l’entreprise bascule dans le "
|
|
4969
|
+
},
|
|
4970
|
+
{
|
|
4971
|
+
"type": "element",
|
|
4972
|
+
"name": "MiseEnEvidence",
|
|
4973
|
+
"children": [
|
|
4974
|
+
{
|
|
4975
|
+
"type": "text",
|
|
4976
|
+
"text": "régime réel normal de TVA"
|
|
4977
|
+
}
|
|
4978
|
+
]
|
|
4979
|
+
},
|
|
4980
|
+
{
|
|
4981
|
+
"type": "element",
|
|
4982
|
+
"name": "MiseEnEvidence",
|
|
4983
|
+
"children": [
|
|
4984
|
+
{
|
|
4985
|
+
"type": "text",
|
|
4986
|
+
"text": "à compter du 1"
|
|
4987
|
+
},
|
|
4988
|
+
{
|
|
4989
|
+
"type": "element",
|
|
4990
|
+
"name": "Exposant",
|
|
4991
|
+
"children": [
|
|
4992
|
+
{
|
|
4993
|
+
"type": "text",
|
|
4994
|
+
"text": "er"
|
|
4995
|
+
}
|
|
4996
|
+
]
|
|
4997
|
+
},
|
|
4998
|
+
{
|
|
4999
|
+
"type": "text",
|
|
5000
|
+
"text": " janvier de l’année suivant celle du dépassement."
|
|
5001
|
+
}
|
|
5002
|
+
]
|
|
5003
|
+
}
|
|
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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",
|
|
5010
|
+
"name": "Item",
|
|
5011
|
+
"children": [
|
|
5012
|
+
{
|
|
5013
|
+
"type": "element",
|
|
5014
|
+
"name": "Paragraphe",
|
|
5015
|
+
"children": [
|
|
5016
|
+
{
|
|
5017
|
+
"type": "text",
|
|
5018
|
+
"text": "En cas de dépassement de l’un des seuils "
|
|
5019
|
+
},
|
|
5020
|
+
{
|
|
5021
|
+
"type": "element",
|
|
5022
|
+
"name": "MiseEnEvidence",
|
|
5023
|
+
"children": [
|
|
5024
|
+
{
|
|
5025
|
+
"type": "text",
|
|
5026
|
+
"text": "majorés"
|
|
5027
|
+
}
|
|
5028
|
+
]
|
|
5029
|
+
},
|
|
5030
|
+
{
|
|
5031
|
+
"type": "text",
|
|
5032
|
+
"text": " de chiffre d’affaires, l’entreprise bascule dans le "
|
|
5033
|
+
},
|
|
5034
|
+
{
|
|
5035
|
+
"type": "element",
|
|
5036
|
+
"name": "MiseEnEvidence",
|
|
5037
|
+
"children": [
|
|
5038
|
+
{
|
|
5039
|
+
"type": "text",
|
|
5040
|
+
"text": "régime réel normal de TVA"
|
|
5041
|
+
}
|
|
5042
|
+
]
|
|
5043
|
+
},
|
|
5044
|
+
{
|
|
5045
|
+
"type": "text",
|
|
5046
|
+
"text": "de manière "
|
|
5047
|
+
},
|
|
5048
|
+
{
|
|
5049
|
+
"type": "element",
|
|
5050
|
+
"name": "MiseEnEvidence",
|
|
5051
|
+
"children": [
|
|
5052
|
+
{
|
|
5053
|
+
"type": "text",
|
|
5054
|
+
"text": "rétroactive"
|
|
5055
|
+
}
|
|
5056
|
+
]
|
|
5057
|
+
},
|
|
5058
|
+
{
|
|
5059
|
+
"type": "text",
|
|
5060
|
+
"text": ", c’est-à-dire que ce régime va s’appliquer "
|
|
5061
|
+
},
|
|
5062
|
+
{
|
|
5063
|
+
"type": "element",
|
|
5064
|
+
"name": "MiseEnEvidence",
|
|
5065
|
+
"children": [
|
|
5066
|
+
{
|
|
5067
|
+
"type": "text",
|
|
5068
|
+
"text": "à compter du 1"
|
|
5069
|
+
},
|
|
5070
|
+
{
|
|
5071
|
+
"type": "element",
|
|
5072
|
+
"name": "Exposant",
|
|
5073
|
+
"children": [
|
|
5074
|
+
{
|
|
5075
|
+
"type": "text",
|
|
5076
|
+
"text": "er"
|
|
5077
|
+
}
|
|
5078
|
+
]
|
|
5079
|
+
},
|
|
5080
|
+
{
|
|
5081
|
+
"type": "text",
|
|
5082
|
+
"text": " janvier de l’année où le dépassement est survenu"
|
|
5083
|
+
}
|
|
5084
|
+
]
|
|
5085
|
+
},
|
|
5086
|
+
{
|
|
5087
|
+
"type": "text",
|
|
5088
|
+
"text": ". L’entreprise doit alors souscrire une déclaration ("
|
|
5089
|
+
},
|
|
5090
|
+
{
|
|
5091
|
+
"type": "element",
|
|
5092
|
+
"name": "LienInterne",
|
|
5093
|
+
"attributes": {
|
|
5094
|
+
"LienPublication": "R69331",
|
|
5095
|
+
"type": "Formulaire",
|
|
5096
|
+
"audience": "Professionnels"
|
|
5097
|
+
},
|
|
5098
|
+
"children": [
|
|
5099
|
+
{
|
|
5100
|
+
"type": "text",
|
|
5101
|
+
"text": "CA3"
|
|
5102
|
+
}
|
|
5103
|
+
]
|
|
5104
|
+
},
|
|
5105
|
+
{
|
|
5106
|
+
"type": "text",
|
|
5107
|
+
"text": ") résumant l’ensemble des opérations réalisées "
|
|
5108
|
+
},
|
|
5109
|
+
{
|
|
5110
|
+
"type": "element",
|
|
5111
|
+
"name": "MiseEnEvidence",
|
|
5112
|
+
"children": [
|
|
5113
|
+
{
|
|
5114
|
+
"type": "text",
|
|
5115
|
+
"text": "depuis le début de l’exercice"
|
|
5116
|
+
}
|
|
5117
|
+
]
|
|
5118
|
+
},
|
|
5119
|
+
{
|
|
5120
|
+
"type": "text",
|
|
5121
|
+
"text": ", ainsi qu’une déclaration mensuelle "
|
|
5122
|
+
},
|
|
5123
|
+
{
|
|
5124
|
+
"type": "element",
|
|
5125
|
+
"name": "LienInterne",
|
|
5126
|
+
"attributes": {
|
|
5127
|
+
"LienPublication": "R69331",
|
|
5128
|
+
"type": "Formulaire",
|
|
5129
|
+
"audience": "Professionnels"
|
|
5130
|
+
},
|
|
5131
|
+
"children": [
|
|
5132
|
+
{
|
|
5133
|
+
"type": "text",
|
|
5134
|
+
"text": "CA3"
|
|
5135
|
+
}
|
|
5136
|
+
]
|
|
5137
|
+
},
|
|
5138
|
+
{
|
|
5139
|
+
"type": "text",
|
|
5140
|
+
"text": " (ou trimestrielle) à compter de chaque mois suivant celui du dépassement."
|
|
5141
|
+
}
|
|
5142
|
+
]
|
|
5143
|
+
}
|
|
5144
|
+
]
|
|
4682
5145
|
}
|
|
4683
5146
|
]
|
|
4684
5147
|
}
|