@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": "
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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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{
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"type": "text",
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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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"text": "1"
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"type": "element",
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"name": "Exposant",
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"text": "er "
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{
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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": "
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"name": "Paragraphe",
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"children": [
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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": " et "
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"name": "Valeur",
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"text": "840 000 €"
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"text": " pour les activités de commerce, de restauration et de fourniture de logement (sauf location meublée) :"
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"name": "Paragraphe",
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"name": "Valeur",
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"text": "37 500 €"
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"text": " et "
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"text": "254 000 €"
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"text": " pour les autres activités de prestation de services (dont la location meublée) :"
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"name": "MiseEnEvidence",
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"text": "Son chiffre d'affaires hors taxes réalisé en N"
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"text": "suivants :"
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"name": "Liste",
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"attributes": {
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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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"type": "element",
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"name": "Valeur",
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"children": [
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{
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|
+
"type": "text",
|
|
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|
+
"text": "925 000 €"
|
|
5480
|
+
}
|
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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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"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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|
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"type": "text",
|
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|
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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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{
|
|
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"type": "element",
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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": "287 000 €"
|
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|
+
}
|
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5507
|
+
]
|
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5508
|
+
}
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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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{
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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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"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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"type": "element",
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"name": "TitreFlottant",
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"children": [
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{
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"name": "Paragraphe",
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"children": [
|
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|
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{
|
|
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|
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"type": "text",
|
|
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|
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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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|
"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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|
{
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@@ -5346,13 +5572,250 @@
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|
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|
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"text": "N-1"
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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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|
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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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|
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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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{
|
|
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|
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"type": "text",
|
|
5589
|
+
"text": "15 000 €"
|
|
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|
+
}
|
|
5591
|
+
]
|
|
5592
|
+
}
|
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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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|
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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": [
|
|
5603
|
+
{
|
|
5604
|
+
"type": "text",
|
|
5605
|
+
"text": "Conséquences en cas de dépassement"
|
|
5606
|
+
}
|
|
5607
|
+
]
|
|
5608
|
+
}
|
|
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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": "Liste",
|
|
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|
+
"attributes": {
|
|
5615
|
+
"type": "puce"
|
|
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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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|
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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": [
|
|
5626
|
+
{
|
|
5627
|
+
"type": "text",
|
|
5628
|
+
"text": "En cas de dépassement, soit du seuil normal de chiffre d’affaires correspondant à l’activité exercée, soit du seuil de TVA due ("
|
|
5629
|
+
},
|
|
5630
|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Valeur",
|
|
5633
|
+
"children": [
|
|
5634
|
+
{
|
|
5635
|
+
"type": "text",
|
|
5636
|
+
"text": "15 000 €"
|
|
5637
|
+
}
|
|
5638
|
+
]
|
|
5639
|
+
},
|
|
5640
|
+
{
|
|
5641
|
+
"type": "text",
|
|
5642
|
+
"text": ") : l’entreprise bascule dans le "
|
|
5643
|
+
},
|
|
5644
|
+
{
|
|
5645
|
+
"type": "element",
|
|
5646
|
+
"name": "MiseEnEvidence",
|
|
5647
|
+
"children": [
|
|
5648
|
+
{
|
|
5649
|
+
"type": "text",
|
|
5650
|
+
"text": "régime réel normal de TVA"
|
|
5651
|
+
}
|
|
5652
|
+
]
|
|
5653
|
+
},
|
|
5654
|
+
{
|
|
5655
|
+
"type": "element",
|
|
5656
|
+
"name": "MiseEnEvidence",
|
|
5657
|
+
"children": [
|
|
5658
|
+
{
|
|
5659
|
+
"type": "text",
|
|
5660
|
+
"text": "à compter du 1"
|
|
5661
|
+
},
|
|
5662
|
+
{
|
|
5663
|
+
"type": "element",
|
|
5664
|
+
"name": "Exposant",
|
|
5665
|
+
"children": [
|
|
5666
|
+
{
|
|
5667
|
+
"type": "text",
|
|
5668
|
+
"text": "er"
|
|
5669
|
+
}
|
|
5670
|
+
]
|
|
5671
|
+
},
|
|
5672
|
+
{
|
|
5673
|
+
"type": "text",
|
|
5674
|
+
"text": " janvier de l’année suivant celle du dépassement."
|
|
5675
|
+
}
|
|
5676
|
+
]
|
|
5677
|
+
}
|
|
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|
+
]
|
|
5679
|
+
}
|
|
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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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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
5689
|
+
"children": [
|
|
5690
|
+
{
|
|
5691
|
+
"type": "text",
|
|
5692
|
+
"text": "En cas de dépassement de l’un des seuils "
|
|
5693
|
+
},
|
|
5694
|
+
{
|
|
5695
|
+
"type": "element",
|
|
5696
|
+
"name": "MiseEnEvidence",
|
|
5697
|
+
"children": [
|
|
5698
|
+
{
|
|
5699
|
+
"type": "text",
|
|
5700
|
+
"text": "majorés"
|
|
5701
|
+
}
|
|
5702
|
+
]
|
|
5703
|
+
},
|
|
5704
|
+
{
|
|
5705
|
+
"type": "text",
|
|
5706
|
+
"text": " de chiffre d’affaires, l’entreprise bascule dans le "
|
|
5707
|
+
},
|
|
5708
|
+
{
|
|
5709
|
+
"type": "element",
|
|
5710
|
+
"name": "MiseEnEvidence",
|
|
5711
|
+
"children": [
|
|
5712
|
+
{
|
|
5713
|
+
"type": "text",
|
|
5714
|
+
"text": "régime réel normal de TVA"
|
|
5715
|
+
}
|
|
5716
|
+
]
|
|
5717
|
+
},
|
|
5718
|
+
{
|
|
5719
|
+
"type": "text",
|
|
5720
|
+
"text": "de manière "
|
|
5721
|
+
},
|
|
5722
|
+
{
|
|
5723
|
+
"type": "element",
|
|
5724
|
+
"name": "MiseEnEvidence",
|
|
5725
|
+
"children": [
|
|
5726
|
+
{
|
|
5727
|
+
"type": "text",
|
|
5728
|
+
"text": "rétroactive"
|
|
5729
|
+
}
|
|
5730
|
+
]
|
|
5731
|
+
},
|
|
5732
|
+
{
|
|
5733
|
+
"type": "text",
|
|
5734
|
+
"text": ", c’est-à-dire que ce régime va s’appliquer "
|
|
5735
|
+
},
|
|
5736
|
+
{
|
|
5737
|
+
"type": "element",
|
|
5738
|
+
"name": "MiseEnEvidence",
|
|
5739
|
+
"children": [
|
|
5740
|
+
{
|
|
5741
|
+
"type": "text",
|
|
5742
|
+
"text": "à compter du 1"
|
|
5743
|
+
},
|
|
5744
|
+
{
|
|
5745
|
+
"type": "element",
|
|
5746
|
+
"name": "Exposant",
|
|
5747
|
+
"children": [
|
|
5748
|
+
{
|
|
5749
|
+
"type": "text",
|
|
5750
|
+
"text": "er"
|
|
5751
|
+
}
|
|
5752
|
+
]
|
|
5753
|
+
},
|
|
5754
|
+
{
|
|
5755
|
+
"type": "text",
|
|
5756
|
+
"text": " janvier de l’année où le dépassement est survenu"
|
|
5757
|
+
}
|
|
5758
|
+
]
|
|
5759
|
+
},
|
|
5760
|
+
{
|
|
5761
|
+
"type": "text",
|
|
5762
|
+
"text": ". L’entreprise doit alors souscrire une déclaration ("
|
|
5763
|
+
},
|
|
5764
|
+
{
|
|
5765
|
+
"type": "element",
|
|
5766
|
+
"name": "LienInterne",
|
|
5767
|
+
"attributes": {
|
|
5768
|
+
"LienPublication": "R69331",
|
|
5769
|
+
"type": "Formulaire",
|
|
5770
|
+
"audience": "Professionnels"
|
|
5771
|
+
},
|
|
5772
|
+
"children": [
|
|
5773
|
+
{
|
|
5774
|
+
"type": "text",
|
|
5775
|
+
"text": "CA3"
|
|
5776
|
+
}
|
|
5777
|
+
]
|
|
5778
|
+
},
|
|
5779
|
+
{
|
|
5780
|
+
"type": "text",
|
|
5781
|
+
"text": ") résumant l’ensemble des opérations réalisées "
|
|
5782
|
+
},
|
|
5783
|
+
{
|
|
5784
|
+
"type": "element",
|
|
5785
|
+
"name": "MiseEnEvidence",
|
|
5786
|
+
"children": [
|
|
5787
|
+
{
|
|
5788
|
+
"type": "text",
|
|
5789
|
+
"text": "depuis le début de l’exercice"
|
|
5790
|
+
}
|
|
5791
|
+
]
|
|
5792
|
+
},
|
|
5793
|
+
{
|
|
5794
|
+
"type": "text",
|
|
5795
|
+
"text": ", ainsi qu’une déclaration mensuelle "
|
|
5796
|
+
},
|
|
5797
|
+
{
|
|
5798
|
+
"type": "element",
|
|
5799
|
+
"name": "LienInterne",
|
|
5800
|
+
"attributes": {
|
|
5801
|
+
"LienPublication": "R69331",
|
|
5802
|
+
"type": "Formulaire",
|
|
5803
|
+
"audience": "Professionnels"
|
|
5804
|
+
},
|
|
5805
|
+
"children": [
|
|
5806
|
+
{
|
|
5807
|
+
"type": "text",
|
|
5808
|
+
"text": "CA3"
|
|
5809
|
+
}
|
|
5810
|
+
]
|
|
5811
|
+
},
|
|
5812
|
+
{
|
|
5813
|
+
"type": "text",
|
|
5814
|
+
"text": " (ou trimestrielle) à compter de chaque mois suivant celui du dépassement."
|
|
5815
|
+
}
|
|
5816
|
+
]
|
|
5817
|
+
}
|
|
5818
|
+
]
|
|
5356
5819
|
}
|
|
5357
5820
|
]
|
|
5358
5821
|
}
|