@socialgouv/fiches-vdd 2.317.0 → 2.321.0

package/data/professionnels/F35993.json

@@ -0,0 +1,4246 @@
+{
+  "id": "F35993",
+  "children": [
+    {
+      "type": "element",
+      "name": "Publication",
+      "attributes": {
+        "xmlns:dc": "http://purl.org/dc/elements/1.1/",
+        "xmlns:xsi": "http://www.w3.org/2001/XMLSchema-instance",
+        "ID": "F35993",
+        "type": "Fiche d'information conditionnée",
+        "xsi:noNamespaceSchemaLocation": "../Schemas/3.3/Publication.xsd",
+        "spUrl": "https://www.service-public.fr/professionnels-entreprises/vosdroits/F35993"
+      },
+      "children": [
+        {
+          "type": "element",
+          "name": "dc:title",
+          "children": [
+            {
+              "type": "text",
+              "text": "Donation du fonds de commerce aux salariés"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:creator",
+          "children": [
+            {
+              "type": "text",
+              "text": "Direction de l'information légale et administrative"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:subject",
+          "children": [
+            {
+              "type": "text",
+              "text": "Étapes de vie"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:description",
+          "children": [
+            {
+              "type": "text",
+              "text": "La transmission du fonds de commerce est soumise à l'accomplissement de nombreuses formalités. Le but de ces formalités est d'assurer la protection du donateur (vous), du bénéficiaire (le repreneur) et des créanciers du fonds. Vous avez la possibilité de transmettre votre fonds de commerce à un ou plusieurs de vos salariés sans demander de contrepartie financière."
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:publisher",
+          "children": [
+            {
+              "type": "text",
+              "text": "Direction de l'information légale et administrative"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:contributor",
+          "children": [
+            {
+              "type": "text",
+              "text": "Direction de l'information légale et administrative (Premier ministre)"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:date",
+          "children": [
+            {
+              "type": "text",
+              "text": "modified 2021-11-05"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:type",
+          "children": [
+            {
+              "type": "text",
+              "text": "Fiche pratique"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:format",
+          "children": [
+            {
+              "type": "text",
+              "text": "text/xml"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:identifier",
+          "children": [
+            {
+              "type": "text",
+              "text": "F35993"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:source",
+          "children": [
+            {
+              "type": "text",
+              "text": "http://legifrance.gouv.fr/affichCode.do?idSectionTA=LEGISCTA000006161257&cidTexte=LEGITEXT000005634379, https://www.legifrance.gouv.fr/affichCode.do?idSectionTA=LEGISCTA000006161261&cidTexte=LEGITEXT000005634379&dateTexte=20200110, http://legifrance.gouv.fr/affichCode.do?idSectionTA=LEGISCTA000006197310&cidTexte=LEGITEXT000006069577, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000025917437/, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006162526/, http://bofip.impots.gouv.fr/bofip/6589-PGP, https://www.legifrance.gouv.fr/affichTexteArticle.do?idArticle=JORFARTI000033385392&cidTexte=JORFTEXT000033385368"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:language",
+          "children": [
+            {
+              "type": "text",
+              "text": "Fr"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:relation",
+          "children": [
+            {
+              "type": "text",
+              "text": "isPartOf N31906"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:coverage",
+          "children": [
+            {
+              "type": "text",
+              "text": "France entière"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:rights",
+          "children": [
+            {
+              "type": "text",
+              "text": "https://www.service-public.fr/a-propos/mentions-legales"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "SurTitre",
+          "children": [
+            {
+              "type": "text",
+              "text": "Fiche pratique"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Audience",
+          "children": [
+            {
+              "type": "text",
+              "text": "Professionnels"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Canal",
+          "children": [
+            {
+              "type": "text",
+              "text": "www.service-public.fr"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "FilDAriane",
+          "children": [
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "Professionnels"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Accueil professionnels"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "N31900"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Étapes de vie"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "N31906"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Je transmets"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "F35993",
+                "type": "Fiche d'information conditionnée"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Donation du fonds de commerce aux salariés"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Theme",
+          "attributes": {
+            "ID": "N31900"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Étapes de vie"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "DossierPere",
+          "attributes": {
+            "ID": "N31906"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Je transmets"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "SousDossier",
+              "attributes": {
+                "ID": "N31906-1"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Vous préparez la transmission"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F35966"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Anticiper et préparer la transmission"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F35959"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Diagnostiquer l'entreprise"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F35989"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Trouver et sélectionner le repreneur"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F35967"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Valoriser son entreprise avant la transmission"
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "SousDossier",
+              "attributes": {
+                "ID": "N31906-2"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Vous transmettez un fonds de commerce"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F35992"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Donation du fonds de commerce à un membre de la famille"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F35993"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Donation du fonds de commerce aux salariés"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F35994"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Cession du fonds de commerce à un membre de la famille"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F35995"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Cession du fonds de commerce aux salariés"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F35997"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Cession du fonds de commerce à un tiers"
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "SousDossier",
+              "attributes": {
+                "ID": "N31906-3"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Vous transmettez des parts sociales"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F35999"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Cession de parts sociales à un membre de la famille"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F36015"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Cession de parts sociales à un associé"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F36016"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Cession de parts sociales à un tiers"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F36017"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Donation de parts sociales à un membre de la famille"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F36019"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Donation de parts sociales à un associé"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F36020"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Donation de parts sociales à un tiers"
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "SousDossier",
+              "attributes": {
+                "ID": "N31906-4"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Vous transmettez des actions"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F36021"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Cession d'actions à un membre de la famille"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F36022"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Cession d'actions à un associé"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F36023"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Cession d'actions à un tiers"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F36024"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Donation d'actions à un membre de la famille"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F36025"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Donation d'actions à un associé"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F36026"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Donation d'actions à un tiers"
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "SousDossier",
+              "attributes": {
+                "ID": "N31906-5"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Vous finalisez la transmission"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F36054"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Négocier et rédiger le protocole d'accord avec le repreneur"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Fiche",
+                  "attributes": {
+                    "ID": "F36049"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Rédiger et signer l'acte de cession définitif"
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "SousDossierPere",
+          "children": [
+            {
+              "type": "text",
+              "text": "Vous transmettez un fonds de commerce"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Introduction",
+          "children": [
+            {
+              "type": "element",
+              "name": "Texte",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "La transmission du fonds de commerce est soumise à l'accomplissement de nombreuses "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "formalités"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": ". Le but de ces formalités est d'assurer la protection du donateur (vous), du bénéficiaire (le repreneur) et des "
+                    },
+                    {
+                      "type": "element",
+                      "name": "LienIntra",
+                      "attributes": {
+                        "LienID": "R15912",
+                        "type": "Définition de glossaire"
+                      },
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "créanciers"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " du fonds. Vous avez la possibilité de transmettre votre fonds de commerce à un ou plusieurs de vos salariés "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "sans demander de contrepartie financière"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": "."
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Texte",
+          "children": [
+            {
+              "type": "element",
+              "name": "Chapitre",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Éléments transmis au bénéficiaire"
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "La donation du fonds de commerce implique la cession des éléments suivants."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "SousChapitre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Éléments incorporels"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Liste",
+                      "attributes": {
+                        "type": "puce"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Clientèle"
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Liste",
+                      "attributes": {
+                        "type": "puce"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Enseigne"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " et "
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "nom commercial"
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Liste",
+                      "attributes": {
+                        "type": "puce"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Droit au bail"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " : droit de prendre la suite du titulaire d'un bail commercial, d'occuper les locaux et de bénéficier d'un droit au renouvellement du bail"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Liste",
+                      "attributes": {
+                        "type": "puce"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Contrats de travail, d'assurance et d'édition"
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Liste",
+                      "attributes": {
+                        "type": "puce"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Droits de propriété"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " littéraire, artistique et industrielle (brevets, logiciels, marques, nom de domaine)"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Liste",
+                      "attributes": {
+                        "type": "puce"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Licences"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " ou "
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "autorisations administratives"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " pour les commerces réglementés. Par exemple, les pharmacies ou commerces de débit de boissons."
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "SousChapitre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Éléments corporels"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Liste",
+                      "attributes": {
+                        "type": "puce"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Mobilier"
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Liste",
+                      "attributes": {
+                        "type": "puce"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Matériel"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " et "
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "outillage"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " : biens nécessaires à l'exploitation du fonds (machines, ordinateurs, bureaux)"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Il est conseillé de déterminer précisément quels sont "
+                        },
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "les biens compris dans la transmission"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " pour éviter les litiges éventuels entre les héritiers. "
+                        },
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Le stock de marchandises"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " n'entre pas dans la valeur du fonds de commerce, il est évalué séparément."
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Chapitre",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Éléments exclus de la donation"
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "La cession du fonds de commerce "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "ne comprend pas"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " les éléments suivants :"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Liste",
+                  "attributes": {
+                    "type": "puce"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Créances et dettes"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " : les obligations de remboursement des emprunts et les dettes d'exploitation ne sont pas transmises, vous devez les régler"
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Liste",
+                  "attributes": {
+                    "type": "puce"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Immeuble "
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": "(local dans lequel est exploité le fonds)"
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Liste",
+                  "attributes": {
+                    "type": "puce"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Contrats divers"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " : à l'exception des contrats de bail, de travail, d'assurance et d'édition qui sont transmis automatiquement"
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Liste",
+                  "attributes": {
+                    "type": "puce"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Livres de commerce"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " et "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "documents comptables"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " : ces documents ne sont pas transmis, ils doivent seulement rester à la disposition du repreneur pendant 3 ans."
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Chapitre",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Enregistrement de l'acte de donation par le repreneur"
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Avant d'être publié, l'acte de cession doit être enregistré auprès du bureau de l'enregistrement du service des impôts (SIE) dans un délai de "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "15 jours"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " suivant la signature de la vente."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Vous devez déposer au SIE sur place ou par courrier les éléments suivants :"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Liste",
+                  "attributes": {
+                    "type": "puce"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Acte de cession du fonds de commerce"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " en 2 exemplaires"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Formulaire de déclaration de mutation de fonds de commerce"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " en 3 exemplaires"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Formulaire de déclaration de l'état du matériel et des marchandises cédées"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " en 3 exemplaires"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Règlement des droits d'enregistrement"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " (en espèces jusqu'à "
+                            },
+                            {
+                              "type": "element",
+                              "name": "Valeur",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "300 €"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ", par chèque ou par virement)"
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "ServiceEnLigne",
+                  "attributes": {
+                    "ID": "R14231",
+                    "URL": "https://www.impots.gouv.fr/portail/formulaire/2672-sd/extrait-dacte-de-mutation-de-fonds-de-commerce-ou-de-clientele",
+                    "numerocerfa": "11275*04",
+                    "autrenumero": "2672",
+                    "type": "Formulaire"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Déclaration de mutation de fonds de commerce ou de clientèle"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Source",
+                      "attributes": {
+                        "ID": "R30656"
+                      },
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Ministère chargé de l'économie"
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "ServiceEnLigne",
+                  "attributes": {
+                    "ID": "R19112",
+                    "URL": "https://www.impots.gouv.fr/portail/formulaire/2676-sd/etat-du-materiel-et-des-marchandises-neuves-cedees",
+                    "numerocerfa": "11275*05",
+                    "autrenumero": "2676-SD",
+                    "type": "Formulaire"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Déclaration de mutation de fonds de commerce ou de clientèle : état du matériel et des marchandises neuves cédées"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Source",
+                      "attributes": {
+                        "ID": "R30612"
+                      },
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Ministère chargé des finances"
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "OuSAdresser",
+                  "attributes": {
+                    "ID": "R2488",
+                    "sve": "non",
+                    "type": "Local personnalisable"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Service des impôts des entreprises (SIE)"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "PivotLocal",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "sie"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "RessourceWeb",
+                      "attributes": {
+                        "URL": "https://www.impots.gouv.fr/portail/contacts"
+                      }
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Chapitre",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Paiement des droits de mutation à titre gratuit"
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Lorsque vous réalisez une donation, l'administration fiscale perçoit des droits d'enregistrement, un impôt appelé "
+                    },
+                    {
+                      "type": "element",
+                      "name": "LienInterne",
+                      "attributes": {
+                        "LienPublication": "F14205",
+                        "type": "Fiche d'information conditionnée",
+                        "audience": "Particuliers"
+                      },
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "droits de donation"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": "."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Les droits de donation sont payés "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "par le repreneur"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " mais vous pouvez décider de les prendre "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "à votre charge"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": "."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Pour calculer cet impôt, le service des impôts (SIE) procède de la manière suivante :"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Liste",
+                  "attributes": {
+                    "type": "numero"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Il prend en compte la "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "valeur de la donation"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ","
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Il déduit ensuite de cette première valeur le montant des éventuels "
+                            },
+                            {
+                              "type": "element",
+                              "name": "LienIntra",
+                              "attributes": {
+                                "LienID": "R3018",
+                                "type": "Définition de glossaire"
+                              },
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "abattements"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ","
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Il applique enfin un "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "barème d'imposition"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " à la valeur trouvée."
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Le montant de l'abattement et le taux d'imposition varient en fonction du lien de parenté entre le donateur (vous) et le donataire."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "ANoter",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Exemple"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Vous donnez à l'un de vos salariés votre fonds de commerce d'une valeur de "
+                        },
+                        {
+                          "type": "element",
+                          "name": "Valeur",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "320 000 €"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": ", c'est la valeur de la donation. Vous et votre salarié ne partagez "
+                        },
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "aucun lien de parenté"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": ", ce qui a 2 conséquences :"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Liste",
+                      "attributes": {
+                        "type": "puce"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Aucun abattement"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " ne peut être déduit,"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Le barème d'imposition est fixé à "
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Valeur",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "60 %"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": "."
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Ainsi, vous ou votre salarié (au choix) devrez payer des droits de mutation équivalent à "
+                        },
+                        {
+                          "type": "element",
+                          "name": "Valeur",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "60 %"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " de "
+                        },
+                        {
+                          "type": "element",
+                          "name": "Valeur",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "320 000 €"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": ", soit "
+                        },
+                        {
+                          "type": "element",
+                          "name": "Valeur",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "192 000 €"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " de droits."
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Vous pouvez bénéficier de réductions spécifiques dans "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "3 cas particuliers"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": "."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "SousChapitre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Pacte Dutreil"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "La transmission d'entreprises est facilitée par le dispositif Dutreil qui ouvre droit à une "
+                        },
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "exonération partielle"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " des droits de donation, à hauteur de "
+                        },
+                        {
+                          "type": "element",
+                          "name": "Valeur",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "75 %"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": " de la valeur de l'entreprise"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": "."
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Autrement dit, seul un quart ("
+                        },
+                        {
+                          "type": "element",
+                          "name": "Valeur",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "25 %"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": ") de la valeur de l'entreprise sera pris en compte pour calculer le montant des droits de donation."
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Le pacte Dutreil s'applique si"
+                        },
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": " 3 conditions cumulatives"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " sont respectées :"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Liste",
+                      "attributes": {
+                        "type": "puce"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Vous avez détenu l'entreprise pendant "
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "au moins 2 ans"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": ". Aucun délai n'est exigé si vous avez créé l'entreprise transmise ou que vous l'avez vous-même acquise à titre gratuit."
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Chaque bénéficiaire de la donation s'engage à conserver l'entreprise et les biens qui y sont affectés pendant "
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "4 ans"
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "L'un des bénéficiaires doit s'engager à poursuivre l'activité de l'entreprise pendant "
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "3 ans"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " à compter de la transmission."
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Attention",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Titre",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Attention"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "le dispositif Dutreil ne s'applique qu'en faveur des entreprises exerçant une activité industrielle, commerciale, artisanale, agricole ou libérale. En revanche, les entreprises qui ont pour objet la gestion d'un patrimoine mobilier ou immobilier (par exemple, SCI) en sont exclues."
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "SousChapitre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Transmission anticipée"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Si vous avez "
+                        },
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "moins de 70 ans"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " au moment de la transmission, une réduction supplémentaire de "
+                        },
+                        {
+                          "type": "element",
+                          "name": "Valeur",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "50 %"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " des droits de mutation s'applique sur la part taxable de la donation."
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Le mécanisme de la transmission anticipée se cumule avec les éventuels abattements et les avantages du pacte Dutreil."
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "SousChapitre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Exonération spécifique aux salariés"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Pour favoriser la transmission des très petites entreprises aux salariés, un système d'exonération des droits de donation a été institué."
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Cet avantage prend la forme d'un "
+                        },
+                        {
+                          "type": "element",
+                          "name": "LienIntra",
+                          "attributes": {
+                            "LienID": "R3018",
+                            "type": "Définition de glossaire"
+                          },
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "abattement"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " de "
+                        },
+                        {
+                          "type": "element",
+                          "name": "Valeur",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "300 000 €"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " sur le montant des droits de donation lorsque toutes les conditions suivantes sont réunies :"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Liste",
+                      "attributes": {
+                        "type": "puce"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Vous avez détenu l'entreprise pendant "
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "au moins 2 ans"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": ". Aucun délai n'est exigé si vous avez créé l'entreprise transmise ou que vous l'avez-vous-même acquise à titre gratuit."
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Les salariés bénéficiaires sont en apprentissage ou en "
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "CDI depuis au moins 2 ans"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " et exercent leur activité à temps plein."
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Les salariés bénéficiaires doivent assurer la direction de l'entreprise pendant "
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "au moins 5 ans"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": "."
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Chapitre",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Formalités de publication"
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Les formalités de publicité sont obligatoires et permettent de rendre la donation "
+                    },
+                    {
+                      "type": "element",
+                      "name": "LienIntra",
+                      "attributes": {
+                        "LienID": "R51705",
+                        "type": "Définition de glossaire"
+                      },
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "opposable aux tiers"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": "."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "SousChapitre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Déclaration dans un support d'annonces légales"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Le repreneur doit publier la cession d'un fonds de commerce dans un "
+                        },
+                        {
+                          "type": "element",
+                          "name": "LienInterne",
+                          "attributes": {
+                            "LienPublication": "F31972",
+                            "type": "Fiche Question-réponse conditionnée",
+                            "audience": "Professionnels"
+                          },
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "support d'annonces légales"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " dans les "
+                        },
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "15 jours"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " qui suivent la date de la cession."
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "L'annonce doit comporter les mentions suivantes :"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Liste",
+                      "attributes": {
+                        "type": "puce"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Éléments concernant l'enregistrement de l'acte (bureau, date, volume, numéro)"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
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+                      "name": "Liste",
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+                        "type": "puce"
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+                          "type": "element",
+                          "name": "Item",
+                          "children": [
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+                              "name": "Paragraphe",
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+                                  "type": "text",
+                                  "text": "Date de l'acte de cession du fonds de commerce"
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+                          ]
+                        }
+                      ]
+                    },
+                    {
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+                      "name": "Liste",
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+                        "type": "puce"
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+                          "type": "element",
+                          "name": "Item",
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+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Noms, prénoms et domiciles du cédant (vous) et du cessionnaire (le repreneur)"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
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+                      "name": "Liste",
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+                        "type": "puce"
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+                          "type": "element",
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+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Nature et siège du fonds"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Liste",
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+                        "type": "puce"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Prix de vente et ventilation entre éléments corporels et incorporels"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
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+                          "type": "element",
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+                          "children": [
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+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Délai pour l'opposition éventuelle des créanciers"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
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+                      "type": "element",
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+                          "type": "element",
+                          "name": "Titre",
+                          "children": [
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+                              "type": "text",
+                              "text": "À noter"
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+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "le tarif de la publication dépend de la longueur de l'avis. Il est fixé en fonction du "
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+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "nombre de caractères"
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+                            {
+                              "type": "text",
+                              "text": "."
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+                        }
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+                    }
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+                {
+                  "type": "element",
+                  "name": "SousChapitre",
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+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
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+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Publication au Bodacc"
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+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
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+                          "type": "text",
+                          "text": "Le repreneur doit faire enregistrer l'annonce légale au greffe du tribunal de commerce, dans un délai de "
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+                          "name": "MiseEnEvidence",
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+                            "audience": "Professionnels"
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+                              "type": "text",
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+                        },
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+                              "text": "tribunal_commerce"
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+                          ]
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+                        {
+                          "type": "element",
+                          "name": "RessourceWeb",
+                          "attributes": {
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+                          "children": [
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+                              "type": "text",
+                              "text": "Ministère chargé de la justice"
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+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Le tribunal de commerce transmettra pour publication au Bulletin officiel des annonces civiles et commerciales (Bodacc)."
+                        }
+                      ]
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+                  ]
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+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Déclarations fiscales"
+                        }
+                      ]
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+                {
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+                      "type": "element",
+                      "name": "Titre",
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+                          "name": "Paragraphe",
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+                            {
+                              "type": "text",
+                              "text": "Imposition immédiate des bénéfices"
+                            }
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+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "La transmission du fonds de commerce entraîne l'imposition immédiate des "
+                        },
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "bénéfices réalisés depuis la fin du dernier exercice clos"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " jusqu'à la date de transmission."
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Les bénéfices seront imposés à l'impôt sur le revenu ("
+                        },
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "IR"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": ") ou à l'impôt sur les sociétés ("
+                        },
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "IS"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": "), selon la situation de votre entreprise."
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
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+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Vous devez faire parvenir au service des impôts (SIE) une déclaration des bénéfices dans les "
+                        },
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
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+                              "text": "60 jours"
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+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " à compter de la publication de la donation dans un "
+                        },
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+                          "name": "LienInterne",
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+                            "LienPublication": "F31972",
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+                            {
+                              "type": "text",
+                              "text": "support d'annonces légales"
+                            }
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+                        },
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+                          "type": "text",
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+                    },
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+                      "name": "ServiceEnLigne",
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+                        {
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+                          "attributes": {
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+                              "type": "text",
+                              "text": "Déclaration 2021 des revenus 2020 : bénéfices industriels et commerciaux (BIC)"
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+                          ]
+                        },
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+                          "name": "Source",
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+                              "type": "text",
+                              "text": "Bénéfices non commerciaux (BNC) - Régime de la déclaration contrôlée"
+                            }
+                          ]
+                        },
+                        {
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+                              "type": "text",
+                              "text": "Impôt sur le revenu - Revenus non commerciaux - Régime de la déclaration contrôlée"
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+                      ]
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+                          "name": "PivotLocal",
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+                              "text": "sie"
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+                      "type": "element",
+                      "name": "Titre",
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+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Taxe sur la valeur ajoutée (TVA)"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "La donation globale du fonds de commerce entraîne le "
+                        },
+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "paiement de la TVA"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " perçue."
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Si vous êtes redevable de la TVA, vous devez effectuer une "
+                        },
+                        {
+                          "type": "element",
+                          "name": "LienInterne",
+                          "attributes": {
+                            "LienPublication": "F23566",
+                            "type": "Fiche d'information conditionnée",
+                            "audience": "Professionnels"
+                          },
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "déclaration de TVA"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " au service des impôts (SIE) dans un délai de "
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+                        {
+                          "type": "element",
+                          "name": "MiseEnEvidence",
+                          "children": [
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+                              "type": "text",
+                              "text": "30 jours"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " à compter de la publication de la donation dans un "
+                        },
+                        {
+                          "type": "element",
+                          "name": "LienInterne",
+                          "attributes": {
+                            "LienPublication": "F31972",
+                            "type": "Fiche Question-réponse conditionnée",
+                            "audience": "Professionnels"
+                          },
+                          "children": [
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+                              "type": "text",
+                              "text": "support d'annonces légales"
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+                        {
+                          "type": "text",
+                          "text": "."
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+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Ce délai est porté à 60 jours si vous êtes placé sous le régime simplifié d'imposition."
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Toutefois, cette opération est exonérée de TVA :"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Liste",
+                      "attributes": {
+                        "type": "puce"
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+                      "children": [
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+                          "name": "Item",
+                          "children": [
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+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Si la vente porte sur l'"
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "intégralité"
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+                                },
+                                {
+                                  "type": "text",
+                                  "text": " des éléments du fonds de commerce"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
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+                          "name": "Item",
+                          "children": [
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+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Et si "
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "MiseEnEvidence",
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "le repreneur"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " est lui-même redevable de la TVA."
+                                }
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+                      ]
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+                        "sve": "non",
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+                      "children": [
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+                              "type": "text",
+                              "text": "Service des impôts des entreprises (SIE)"
+                            }
+                          ]
+                        },
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+                              "text": "sie"
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+                          "type": "element",
+                          "name": "RessourceWeb",
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+                      "type": "text",
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+}