@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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"children": [
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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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"type": "text",
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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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"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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"type": "element",
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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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"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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"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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"name": "Item",
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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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"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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"text": " et "
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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": "Pour les activités de commerce, de restauration et de fourniture de logement (sauf location meublée) : "
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{
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"name": "Valeur",
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|
+
"type": "text",
|
|
4651
|
+
"text": "925 000 €"
|
|
4652
|
+
}
|
|
4653
|
+
]
|
|
4654
|
+
}
|
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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": "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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|
+
{
|
|
4668
|
+
"type": "text",
|
|
4669
|
+
"text": "Pour les autres activités de prestation de services (dont la location meublée) : "
|
|
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|
+
},
|
|
4671
|
+
{
|
|
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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": [
|
|
4675
|
+
{
|
|
4676
|
+
"type": "text",
|
|
4677
|
+
"text": "287 000 €"
|
|
4678
|
+
}
|
|
4679
|
+
]
|
|
4680
|
+
}
|
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|
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]
|
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|
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|
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|
}
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|
@@ -4504,13 +4688,55 @@
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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": "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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|
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"name": "Titre",
|
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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": "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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|
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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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"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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"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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|
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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"
|
|
4728
|
+
}
|
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|
+
]
|
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|
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}
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|
{
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|
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|
"name": "Paragraphe",
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|
"children": [
|
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|
{
|
|
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4738
|
"type": "text",
|
|
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|
-
"text": "
|
|
4739
|
+
"text": "Le montant de la TVA dû au titre de l’année "
|
|
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4740
|
},
|
|
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4741
|
{
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|
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|
"type": "element",
|
|
@@ -4518,13 +4744,250 @@
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|
"children": [
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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": "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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|
{
|
|
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4752
|
"type": "text",
|
|
4527
|
-
"text": "
|
|
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|
+
"text": " doit être inférieur à "
|
|
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|
+
},
|
|
4755
|
+
{
|
|
4756
|
+
"type": "element",
|
|
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|
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"name": "Valeur",
|
|
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|
+
"children": [
|
|
4759
|
+
{
|
|
4760
|
+
"type": "text",
|
|
4761
|
+
"text": "15 000 €"
|
|
4762
|
+
}
|
|
4763
|
+
]
|
|
4764
|
+
}
|
|
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|
+
]
|
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|
+
},
|
|
4767
|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "TitreFlottant",
|
|
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|
+
"children": [
|
|
4771
|
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{
|
|
4772
|
+
"type": "element",
|
|
4773
|
+
"name": "Paragraphe",
|
|
4774
|
+
"children": [
|
|
4775
|
+
{
|
|
4776
|
+
"type": "text",
|
|
4777
|
+
"text": "Conséquences en cas de dépassement"
|
|
4778
|
+
}
|
|
4779
|
+
]
|
|
4780
|
+
}
|
|
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|
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]
|
|
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|
+
},
|
|
4783
|
+
{
|
|
4784
|
+
"type": "element",
|
|
4785
|
+
"name": "Liste",
|
|
4786
|
+
"attributes": {
|
|
4787
|
+
"type": "puce"
|
|
4788
|
+
},
|
|
4789
|
+
"children": [
|
|
4790
|
+
{
|
|
4791
|
+
"type": "element",
|
|
4792
|
+
"name": "Item",
|
|
4793
|
+
"children": [
|
|
4794
|
+
{
|
|
4795
|
+
"type": "element",
|
|
4796
|
+
"name": "Paragraphe",
|
|
4797
|
+
"children": [
|
|
4798
|
+
{
|
|
4799
|
+
"type": "text",
|
|
4800
|
+
"text": "En cas de dépassement, soit du seuil normal de chiffre d’affaires correspondant à l’activité exercée, soit du seuil de TVA due ("
|
|
4801
|
+
},
|
|
4802
|
+
{
|
|
4803
|
+
"type": "element",
|
|
4804
|
+
"name": "Valeur",
|
|
4805
|
+
"children": [
|
|
4806
|
+
{
|
|
4807
|
+
"type": "text",
|
|
4808
|
+
"text": "15 000 €"
|
|
4809
|
+
}
|
|
4810
|
+
]
|
|
4811
|
+
},
|
|
4812
|
+
{
|
|
4813
|
+
"type": "text",
|
|
4814
|
+
"text": ") : l’entreprise bascule dans le "
|
|
4815
|
+
},
|
|
4816
|
+
{
|
|
4817
|
+
"type": "element",
|
|
4818
|
+
"name": "MiseEnEvidence",
|
|
4819
|
+
"children": [
|
|
4820
|
+
{
|
|
4821
|
+
"type": "text",
|
|
4822
|
+
"text": "régime réel normal de TVA"
|
|
4823
|
+
}
|
|
4824
|
+
]
|
|
4825
|
+
},
|
|
4826
|
+
{
|
|
4827
|
+
"type": "element",
|
|
4828
|
+
"name": "MiseEnEvidence",
|
|
4829
|
+
"children": [
|
|
4830
|
+
{
|
|
4831
|
+
"type": "text",
|
|
4832
|
+
"text": "à compter du 1"
|
|
4833
|
+
},
|
|
4834
|
+
{
|
|
4835
|
+
"type": "element",
|
|
4836
|
+
"name": "Exposant",
|
|
4837
|
+
"children": [
|
|
4838
|
+
{
|
|
4839
|
+
"type": "text",
|
|
4840
|
+
"text": "er"
|
|
4841
|
+
}
|
|
4842
|
+
]
|
|
4843
|
+
},
|
|
4844
|
+
{
|
|
4845
|
+
"type": "text",
|
|
4846
|
+
"text": " janvier de l’année suivant celle du dépassement."
|
|
4847
|
+
}
|
|
4848
|
+
]
|
|
4849
|
+
}
|
|
4850
|
+
]
|
|
4851
|
+
}
|
|
4852
|
+
]
|
|
4853
|
+
},
|
|
4854
|
+
{
|
|
4855
|
+
"type": "element",
|
|
4856
|
+
"name": "Item",
|
|
4857
|
+
"children": [
|
|
4858
|
+
{
|
|
4859
|
+
"type": "element",
|
|
4860
|
+
"name": "Paragraphe",
|
|
4861
|
+
"children": [
|
|
4862
|
+
{
|
|
4863
|
+
"type": "text",
|
|
4864
|
+
"text": "En cas de dépassement de l’un des seuils "
|
|
4865
|
+
},
|
|
4866
|
+
{
|
|
4867
|
+
"type": "element",
|
|
4868
|
+
"name": "MiseEnEvidence",
|
|
4869
|
+
"children": [
|
|
4870
|
+
{
|
|
4871
|
+
"type": "text",
|
|
4872
|
+
"text": "majorés"
|
|
4873
|
+
}
|
|
4874
|
+
]
|
|
4875
|
+
},
|
|
4876
|
+
{
|
|
4877
|
+
"type": "text",
|
|
4878
|
+
"text": " de chiffre d’affaires, l’entreprise bascule dans le "
|
|
4879
|
+
},
|
|
4880
|
+
{
|
|
4881
|
+
"type": "element",
|
|
4882
|
+
"name": "MiseEnEvidence",
|
|
4883
|
+
"children": [
|
|
4884
|
+
{
|
|
4885
|
+
"type": "text",
|
|
4886
|
+
"text": "régime réel normal de TVA"
|
|
4887
|
+
}
|
|
4888
|
+
]
|
|
4889
|
+
},
|
|
4890
|
+
{
|
|
4891
|
+
"type": "text",
|
|
4892
|
+
"text": "de manière "
|
|
4893
|
+
},
|
|
4894
|
+
{
|
|
4895
|
+
"type": "element",
|
|
4896
|
+
"name": "MiseEnEvidence",
|
|
4897
|
+
"children": [
|
|
4898
|
+
{
|
|
4899
|
+
"type": "text",
|
|
4900
|
+
"text": "rétroactive"
|
|
4901
|
+
}
|
|
4902
|
+
]
|
|
4903
|
+
},
|
|
4904
|
+
{
|
|
4905
|
+
"type": "text",
|
|
4906
|
+
"text": ", c’est-à-dire que ce régime va s’appliquer "
|
|
4907
|
+
},
|
|
4908
|
+
{
|
|
4909
|
+
"type": "element",
|
|
4910
|
+
"name": "MiseEnEvidence",
|
|
4911
|
+
"children": [
|
|
4912
|
+
{
|
|
4913
|
+
"type": "text",
|
|
4914
|
+
"text": "à compter du 1"
|
|
4915
|
+
},
|
|
4916
|
+
{
|
|
4917
|
+
"type": "element",
|
|
4918
|
+
"name": "Exposant",
|
|
4919
|
+
"children": [
|
|
4920
|
+
{
|
|
4921
|
+
"type": "text",
|
|
4922
|
+
"text": "er"
|
|
4923
|
+
}
|
|
4924
|
+
]
|
|
4925
|
+
},
|
|
4926
|
+
{
|
|
4927
|
+
"type": "text",
|
|
4928
|
+
"text": " janvier de l’année où le dépassement est survenu"
|
|
4929
|
+
}
|
|
4930
|
+
]
|
|
4931
|
+
},
|
|
4932
|
+
{
|
|
4933
|
+
"type": "text",
|
|
4934
|
+
"text": ". L’entreprise doit alors souscrire une déclaration ("
|
|
4935
|
+
},
|
|
4936
|
+
{
|
|
4937
|
+
"type": "element",
|
|
4938
|
+
"name": "LienInterne",
|
|
4939
|
+
"attributes": {
|
|
4940
|
+
"LienPublication": "R69331",
|
|
4941
|
+
"type": "Formulaire",
|
|
4942
|
+
"audience": "Professionnels"
|
|
4943
|
+
},
|
|
4944
|
+
"children": [
|
|
4945
|
+
{
|
|
4946
|
+
"type": "text",
|
|
4947
|
+
"text": "CA3"
|
|
4948
|
+
}
|
|
4949
|
+
]
|
|
4950
|
+
},
|
|
4951
|
+
{
|
|
4952
|
+
"type": "text",
|
|
4953
|
+
"text": ") résumant l’ensemble des opérations réalisées "
|
|
4954
|
+
},
|
|
4955
|
+
{
|
|
4956
|
+
"type": "element",
|
|
4957
|
+
"name": "MiseEnEvidence",
|
|
4958
|
+
"children": [
|
|
4959
|
+
{
|
|
4960
|
+
"type": "text",
|
|
4961
|
+
"text": "depuis le début de l’exercice"
|
|
4962
|
+
}
|
|
4963
|
+
]
|
|
4964
|
+
},
|
|
4965
|
+
{
|
|
4966
|
+
"type": "text",
|
|
4967
|
+
"text": ", ainsi qu’une déclaration mensuelle "
|
|
4968
|
+
},
|
|
4969
|
+
{
|
|
4970
|
+
"type": "element",
|
|
4971
|
+
"name": "LienInterne",
|
|
4972
|
+
"attributes": {
|
|
4973
|
+
"LienPublication": "R69331",
|
|
4974
|
+
"type": "Formulaire",
|
|
4975
|
+
"audience": "Professionnels"
|
|
4976
|
+
},
|
|
4977
|
+
"children": [
|
|
4978
|
+
{
|
|
4979
|
+
"type": "text",
|
|
4980
|
+
"text": "CA3"
|
|
4981
|
+
}
|
|
4982
|
+
]
|
|
4983
|
+
},
|
|
4984
|
+
{
|
|
4985
|
+
"type": "text",
|
|
4986
|
+
"text": " (ou trimestrielle) à compter de chaque mois suivant celui du dépassement."
|
|
4987
|
+
}
|
|
4988
|
+
]
|
|
4989
|
+
}
|
|
4990
|
+
]
|
|
4528
4991
|
}
|
|
4529
4992
|
]
|
|
4530
4993
|
}
|