@socialgouv/fiches-vdd 2.782.0 → 2.783.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +7 -0
- package/data/associations/R19620.json +1 -64
- package/data/index.json +340 -580
- package/data/particuliers/F11064.json +2 -2
- package/data/particuliers/F1265.json +1 -20
- package/data/particuliers/F1278.json +2 -2
- package/data/particuliers/F1406.json +2 -2
- package/data/particuliers/F1407.json +2 -2
- package/data/particuliers/F1420.json +2 -2
- package/data/particuliers/F14710.json +2 -2
- package/data/particuliers/F1485.json +41 -16
- package/data/particuliers/F1531.json +2 -2
- package/data/particuliers/F17665.json +3 -3
- package/data/particuliers/F1779.json +2 -2
- package/data/particuliers/F18535.json +2 -2
- package/data/particuliers/F18704.json +50 -3
- package/data/particuliers/F1879.json +2 -2
- package/data/particuliers/F197.json +2 -2
- package/data/particuliers/F2118.json +1 -155
- package/data/particuliers/F2407.json +1944 -167
- package/data/particuliers/F24617.json +11 -1
- package/data/particuliers/F2954.json +1 -1
- package/data/particuliers/F31245.json +29 -0
- package/data/particuliers/F31802.json +2 -2
- package/data/particuliers/F31852.json +2 -2
- package/data/particuliers/F32312.json +2 -2
- package/data/particuliers/F32562.json +2 -2
- package/data/particuliers/F32574.json +13 -53
- package/data/particuliers/F32584.json +2 -2
- package/data/particuliers/F32803.json +2 -2
- package/data/particuliers/F34068.json +773 -137
- package/data/particuliers/F34150.json +2 -2
- package/data/particuliers/F34157.json +2 -2
- package/data/particuliers/F34705.json +2 -2
- package/data/particuliers/F35249.json +2 -2
- package/data/particuliers/F35272.json +2 -2
- package/data/particuliers/F35453.json +2 -2
- package/data/particuliers/F35705.json +4735 -616
- package/data/particuliers/F35709.json +2 -2
- package/data/particuliers/F35860.json +11 -17
- package/data/particuliers/F36510.json +2 -2
- package/data/particuliers/F36514.json +2 -2
- package/data/particuliers/F50.json +0 -14
- package/data/particuliers/F779.json +2 -2
- package/data/particuliers/F780.json +2 -2
- package/data/particuliers/F861.json +414 -18
- package/data/particuliers/F967.json +5 -5
- package/data/particuliers/N184.json +34 -0
- package/data/particuliers/N19809.json +0 -13
- package/data/particuliers/N23245.json +1 -1
- package/data/particuliers/N275.json +2 -16
- package/data/particuliers/N319.json +1 -1
- package/data/particuliers/N379.json +1 -1
- package/data/particuliers/N554.json +0 -48
- package/data/particuliers/R10088.json +2 -2
- package/data/particuliers/R10089.json +2 -2
- package/data/particuliers/R1309.json +0 -141
- package/data/particuliers/R1367.json +0 -73
- package/data/particuliers/R1373.json +0 -102
- package/data/particuliers/R14660.json +590 -0
- package/data/particuliers/R16181.json +41 -2
- package/data/particuliers/R18914.json +0 -136
- package/data/particuliers/R19620.json +1 -64
- package/data/particuliers/R21199.json +0 -136
- package/data/particuliers/R21200.json +0 -102
- package/data/particuliers/R21202.json +0 -102
- package/data/particuliers/R21378.json +2 -2
- package/data/particuliers/R31806.json +0 -34
- package/data/particuliers/R33365.json +0 -73
- package/data/particuliers/R38144.json +0 -73
- package/data/particuliers/R42866.json +40 -1
- package/data/particuliers/R43157.json +0 -73
- package/data/particuliers/R47906.json +0 -141
- package/data/particuliers/R56365.json +169 -94
- package/data/particuliers/R61353.json +40 -1
- package/data/particuliers/R61804.json +40 -1
- package/data/particuliers/R64409.json +40 -1
- package/data/particuliers/R64410.json +40 -1
- package/data/particuliers/R64411.json +40 -1
- package/data/particuliers/R65166.json +40 -1
- package/data/particuliers/R65755.json +235 -0
- package/data/particuliers/{R14211.json → R65756.json} +17 -61
- package/data/particuliers/index.json +3 -21
- package/data/professionnels/F17665.json +3 -3
- package/data/professionnels/F2407.json +3192 -0
- package/data/{particuliers/F2071.json → professionnels/F24617.json} +656 -768
- package/data/professionnels/F36056.json +0 -10
- package/data/professionnels/N10805.json +14 -0
- package/data/professionnels/N31903.json +28 -13
- package/data/professionnels/R14211.json +0 -78
- package/data/professionnels/R14660.json +103 -1
- package/data/professionnels/R16181.json +528 -0
- package/data/professionnels/R17157.json +2 -2
- package/data/professionnels/R21378.json +2 -2
- package/data/professionnels/R42866.json +363 -0
- package/data/professionnels/R46083.json +1 -1
- package/data/professionnels/R46103.json +39 -1
- package/data/professionnels/R50460.json +39 -1
- package/data/professionnels/R51329.json +1 -1
- package/data/professionnels/R61353.json +431 -0
- package/data/{particuliers/R1469.json → professionnels/R61804.json} +88 -106
- package/data/professionnels/R64409.json +431 -0
- package/data/professionnels/R64410.json +567 -0
- package/data/professionnels/R64411.json +431 -0
- package/data/professionnels/R65166.json +383 -0
- package/data/professionnels/index.json +10 -0
- package/package.json +1 -1
- package/data/particuliers/F14022.json +0 -2138
- package/data/particuliers/F14023.json +0 -1679
- package/data/particuliers/F14148.json +0 -2201
- package/data/particuliers/F1601.json +0 -1810
- package/data/particuliers/F1603.json +0 -1191
- package/data/particuliers/F18988.json +0 -2166
- package/data/particuliers/F18989.json +0 -2136
- package/data/particuliers/F2074.json +0 -988
- package/data/particuliers/F2083.json +0 -2974
- package/data/particuliers/F2084.json +0 -4402
- package/data/particuliers/F2086.json +0 -1860
- package/data/particuliers/F2167.json +0 -2106
- package/data/particuliers/F23657.json +0 -1435
- package/data/particuliers/F33838.json +0 -1215
- package/data/particuliers/F33905.json +0 -1141
- package/data/particuliers/F839.json +0 -1242
- package/data/particuliers/F842.json +0 -1627
- package/data/particuliers/N550.json +0 -1321
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"type": "text",
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"text": "La vente d'un bien immobilier est-elle soumise à la TVA ?"
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"text": "La vente d'un bien immobilier est-elle soumise à la TVA immobilière ?"
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"text": "Logement"
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"text": "Logement, Étapes de vie"
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"text": "
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"text": "Taxe sur la valeur ajoutée (TVA) immobilière, vente immobilière"
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"text": "modified 2023-08-24"
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"text": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006179644/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047622773, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006191854/,
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"text": "https://bofip.impots.gouv.fr/bofip/2478-PGP.html/identifiant=BOI-TVA-IMM-10-10-10-20200122, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006179644/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047622773, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006191854/, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006191654, http://www.legifrance.gouv.fr/affichCode.do?idSectionTA=LEGISCTA000006179980&cidTexte=LEGITEXT000006069577"
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"text": "Professionnels"
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"text": "La vente d'un bien immobilier est-elle soumise à la TVA ?"
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"text": "La vente d'un bien immobilier est-elle soumise à la TVA immobilière ?"
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"text": "La vente d'"
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"text": "un bien immobilier neuf"
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"text": " ou d'"
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"text": "un terrain à bâtir"
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"text": "un vendeur professionnel"
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"text": " est soumise à la TVA immobilière. C'est un impôt perçu par l'État. Quel est le taux de "
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"LienPublication": "R24379",
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"text": " immobilière applicable ? Nous vous exposons les informations à connaître."
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"text": "Qui est redevable de la TVA immobilière en cas de vente d'un bien immobilier ?"
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"text": "Vous êtes redevable de la "
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"text": " due par le vendeur"
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"type": "text",
|
|
524
|
-
"text": "Pas de TVA"
|
|
525
|
-
}
|
|
526
|
-
]
|
|
527
|
-
}
|
|
528
|
-
]
|
|
529
|
-
},
|
|
530
|
-
{
|
|
531
|
-
"type": "element",
|
|
532
|
-
"name": "Cas",
|
|
533
|
-
"children": [
|
|
534
|
-
{
|
|
535
|
-
"type": "element",
|
|
536
|
-
"name": "Titre",
|
|
537
|
-
"children": [
|
|
538
|
-
{
|
|
539
|
-
"type": "text",
|
|
540
|
-
"text": "Terrain"
|
|
541
|
-
}
|
|
542
|
-
]
|
|
543
|
-
},
|
|
544
|
-
{
|
|
545
|
-
"type": "element",
|
|
546
|
-
"name": "Paragraphe",
|
|
547
|
-
"children": [
|
|
548
|
-
{
|
|
549
|
-
"type": "text",
|
|
550
|
-
"text": "TVA à "
|
|
551
|
-
},
|
|
552
|
-
{
|
|
553
|
-
"type": "element",
|
|
554
|
-
"name": "Valeur",
|
|
555
|
-
"children": [
|
|
556
|
-
{
|
|
557
|
-
"type": "text",
|
|
558
|
-
"text": "20 %"
|
|
559
|
-
}
|
|
560
|
-
]
|
|
561
|
-
},
|
|
562
|
-
{
|
|
563
|
-
"type": "text",
|
|
564
|
-
"text": " due par le vendeur"
|
|
565
|
-
}
|
|
566
|
-
]
|
|
567
|
-
}
|
|
568
|
-
]
|
|
543
|
+
"type": "text",
|
|
544
|
+
"text": "TVA"
|
|
569
545
|
}
|
|
570
546
|
]
|
|
571
|
-
}
|
|
572
|
-
|
|
573
|
-
|
|
574
|
-
|
|
575
|
-
|
|
576
|
-
"name": "Cas",
|
|
577
|
-
"children": [
|
|
547
|
+
},
|
|
548
|
+
{
|
|
549
|
+
"type": "text",
|
|
550
|
+
"text": " immobilière si vous êtes un "
|
|
551
|
+
},
|
|
578
552
|
{
|
|
579
553
|
"type": "element",
|
|
580
|
-
"name": "
|
|
554
|
+
"name": "MiseEnEvidence",
|
|
581
555
|
"children": [
|
|
582
556
|
{
|
|
583
557
|
"type": "text",
|
|
584
|
-
"text": "
|
|
558
|
+
"text": "vendeur professionnel"
|
|
585
559
|
}
|
|
586
560
|
]
|
|
587
561
|
},
|
|
562
|
+
{
|
|
563
|
+
"type": "text",
|
|
564
|
+
"text": " soumis à la "
|
|
565
|
+
},
|
|
588
566
|
{
|
|
589
567
|
"type": "element",
|
|
590
|
-
"name": "
|
|
568
|
+
"name": "LienInterne",
|
|
569
|
+
"attributes": {
|
|
570
|
+
"LienPublication": "R24379",
|
|
571
|
+
"type": "Sigle"
|
|
572
|
+
},
|
|
591
573
|
"children": [
|
|
592
574
|
{
|
|
593
575
|
"type": "text",
|
|
594
|
-
"text": "
|
|
576
|
+
"text": "TVA"
|
|
595
577
|
}
|
|
596
578
|
]
|
|
579
|
+
},
|
|
580
|
+
{
|
|
581
|
+
"type": "text",
|
|
582
|
+
"text": " tel qu'un marchand de bien, un promoteur ou encore un lotisseur."
|
|
597
583
|
}
|
|
598
584
|
]
|
|
599
585
|
}
|
|
600
586
|
]
|
|
601
|
-
}
|
|
602
|
-
]
|
|
603
|
-
},
|
|
604
|
-
{
|
|
605
|
-
"type": "element",
|
|
606
|
-
"name": "VoirAussi",
|
|
607
|
-
"attributes": {
|
|
608
|
-
"important": "non"
|
|
609
|
-
},
|
|
610
|
-
"children": [
|
|
587
|
+
},
|
|
611
588
|
{
|
|
612
589
|
"type": "element",
|
|
613
|
-
"name": "
|
|
614
|
-
"attributes": {
|
|
615
|
-
"ID": "N23245",
|
|
616
|
-
"audience": "Particuliers"
|
|
617
|
-
},
|
|
590
|
+
"name": "Chapitre",
|
|
618
591
|
"children": [
|
|
619
592
|
{
|
|
620
593
|
"type": "element",
|
|
621
594
|
"name": "Titre",
|
|
622
595
|
"children": [
|
|
623
596
|
{
|
|
624
|
-
"type": "
|
|
625
|
-
"
|
|
597
|
+
"type": "element",
|
|
598
|
+
"name": "Paragraphe",
|
|
599
|
+
"children": [
|
|
600
|
+
{
|
|
601
|
+
"type": "text",
|
|
602
|
+
"text": "Quels sont les ventes de biens immobiliers soumises à la TVA immobilière ?"
|
|
603
|
+
}
|
|
604
|
+
]
|
|
626
605
|
}
|
|
627
606
|
]
|
|
628
607
|
},
|
|
629
608
|
{
|
|
630
609
|
"type": "element",
|
|
631
|
-
"name": "
|
|
632
|
-
"attributes": {
|
|
633
|
-
"ID": "N19808"
|
|
634
|
-
},
|
|
610
|
+
"name": "Paragraphe",
|
|
635
611
|
"children": [
|
|
612
|
+
{
|
|
613
|
+
"type": "text",
|
|
614
|
+
"text": "La "
|
|
615
|
+
},
|
|
636
616
|
{
|
|
637
617
|
"type": "element",
|
|
638
|
-
"name": "
|
|
618
|
+
"name": "LienInterne",
|
|
619
|
+
"attributes": {
|
|
620
|
+
"LienPublication": "R24379",
|
|
621
|
+
"type": "Sigle"
|
|
622
|
+
},
|
|
639
623
|
"children": [
|
|
640
624
|
{
|
|
641
625
|
"type": "text",
|
|
642
|
-
"text": "
|
|
626
|
+
"text": "TVA"
|
|
627
|
+
}
|
|
628
|
+
]
|
|
629
|
+
},
|
|
630
|
+
{
|
|
631
|
+
"type": "text",
|
|
632
|
+
"text": " immobilière est due à l'occasion de la vente d'un logement neuf ou d'un terrain à bâtir."
|
|
633
|
+
},
|
|
634
|
+
{
|
|
635
|
+
"type": "element",
|
|
636
|
+
"name": "MiseEnEvidence",
|
|
637
|
+
"children": [
|
|
638
|
+
{
|
|
639
|
+
"type": "element",
|
|
640
|
+
"name": "MiseEnEvidence",
|
|
641
|
+
"children": [
|
|
642
|
+
{
|
|
643
|
+
"type": "element",
|
|
644
|
+
"name": "MiseEnEvidence"
|
|
645
|
+
}
|
|
646
|
+
]
|
|
647
|
+
}
|
|
648
|
+
]
|
|
649
|
+
},
|
|
650
|
+
{
|
|
651
|
+
"type": "element",
|
|
652
|
+
"name": "MiseEnEvidence",
|
|
653
|
+
"children": [
|
|
654
|
+
{
|
|
655
|
+
"type": "element",
|
|
656
|
+
"name": "MiseEnEvidence",
|
|
657
|
+
"children": [
|
|
658
|
+
{
|
|
659
|
+
"type": "element",
|
|
660
|
+
"name": "MiseEnEvidence"
|
|
661
|
+
}
|
|
662
|
+
]
|
|
663
|
+
}
|
|
664
|
+
]
|
|
665
|
+
},
|
|
666
|
+
{
|
|
667
|
+
"type": "element",
|
|
668
|
+
"name": "MiseEnEvidence",
|
|
669
|
+
"children": [
|
|
670
|
+
{
|
|
671
|
+
"type": "element",
|
|
672
|
+
"name": "MiseEnEvidence"
|
|
643
673
|
}
|
|
644
674
|
]
|
|
675
|
+
},
|
|
676
|
+
{
|
|
677
|
+
"type": "element",
|
|
678
|
+
"name": "MiseEnEvidence"
|
|
645
679
|
}
|
|
646
680
|
]
|
|
647
|
-
}
|
|
648
|
-
|
|
649
|
-
|
|
650
|
-
|
|
651
|
-
|
|
652
|
-
|
|
653
|
-
|
|
681
|
+
},
|
|
682
|
+
{
|
|
683
|
+
"type": "element",
|
|
684
|
+
"name": "Paragraphe",
|
|
685
|
+
"children": [
|
|
686
|
+
{
|
|
687
|
+
"type": "text",
|
|
688
|
+
"text": "Vente d' un logement neuf"
|
|
689
|
+
}
|
|
690
|
+
]
|
|
691
|
+
},
|
|
692
|
+
{
|
|
693
|
+
"type": "element",
|
|
694
|
+
"name": "Paragraphe",
|
|
695
|
+
"children": [
|
|
696
|
+
{
|
|
697
|
+
"type": "text",
|
|
698
|
+
"text": "Un logement est considéré comme neuf s'il est "
|
|
699
|
+
},
|
|
700
|
+
{
|
|
701
|
+
"type": "element",
|
|
702
|
+
"name": "MiseEnEvidence",
|
|
703
|
+
"children": [
|
|
704
|
+
{
|
|
705
|
+
"type": "text",
|
|
706
|
+
"text": "construit depuis 5 ans ou moins"
|
|
707
|
+
}
|
|
708
|
+
]
|
|
709
|
+
},
|
|
710
|
+
{
|
|
711
|
+
"type": "text",
|
|
712
|
+
"text": "."
|
|
713
|
+
}
|
|
714
|
+
]
|
|
715
|
+
},
|
|
716
|
+
{
|
|
717
|
+
"type": "element",
|
|
718
|
+
"name": "Paragraphe",
|
|
719
|
+
"children": [
|
|
720
|
+
{
|
|
721
|
+
"type": "text",
|
|
722
|
+
"text": "Sinon, il doit avoir fait l'objet de"
|
|
723
|
+
},
|
|
724
|
+
{
|
|
725
|
+
"type": "element",
|
|
726
|
+
"name": "MiseEnEvidence",
|
|
727
|
+
"children": [
|
|
728
|
+
{
|
|
729
|
+
"type": "text",
|
|
730
|
+
"text": " travaux réalisés depuis moins de 5 ans"
|
|
731
|
+
}
|
|
732
|
+
]
|
|
733
|
+
},
|
|
734
|
+
{
|
|
735
|
+
"type": "text",
|
|
736
|
+
"text": ". Ces travaux doivent être une surélévation, ou bien, ils doivent rendre le logement à l'état neuf par le remplacement :"
|
|
737
|
+
}
|
|
738
|
+
]
|
|
739
|
+
},
|
|
740
|
+
{
|
|
741
|
+
"type": "element",
|
|
742
|
+
"name": "Liste",
|
|
743
|
+
"attributes": {
|
|
744
|
+
"type": "puce"
|
|
745
|
+
},
|
|
746
|
+
"children": [
|
|
747
|
+
{
|
|
748
|
+
"type": "element",
|
|
749
|
+
"name": "Item",
|
|
750
|
+
"children": [
|
|
751
|
+
{
|
|
752
|
+
"type": "element",
|
|
753
|
+
"name": "Paragraphe",
|
|
754
|
+
"children": [
|
|
755
|
+
{
|
|
756
|
+
"type": "text",
|
|
757
|
+
"text": "Soit de la majorité des fondations"
|
|
758
|
+
}
|
|
759
|
+
]
|
|
760
|
+
}
|
|
761
|
+
]
|
|
762
|
+
},
|
|
763
|
+
{
|
|
764
|
+
"type": "element",
|
|
765
|
+
"name": "Item",
|
|
766
|
+
"children": [
|
|
767
|
+
{
|
|
768
|
+
"type": "element",
|
|
769
|
+
"name": "Paragraphe",
|
|
770
|
+
"children": [
|
|
771
|
+
{
|
|
772
|
+
"type": "text",
|
|
773
|
+
"text": "Soit de la majorité des éléments hors fondations déterminant la résistance et la rigidité de l'ouvrage"
|
|
774
|
+
}
|
|
775
|
+
]
|
|
776
|
+
}
|
|
777
|
+
]
|
|
778
|
+
},
|
|
779
|
+
{
|
|
780
|
+
"type": "element",
|
|
781
|
+
"name": "Item",
|
|
782
|
+
"children": [
|
|
783
|
+
{
|
|
784
|
+
"type": "element",
|
|
785
|
+
"name": "Paragraphe",
|
|
786
|
+
"children": [
|
|
787
|
+
{
|
|
788
|
+
"type": "text",
|
|
789
|
+
"text": "Soit de la majorité de la consistance des façades hors ravalement"
|
|
790
|
+
}
|
|
791
|
+
]
|
|
792
|
+
}
|
|
793
|
+
]
|
|
794
|
+
},
|
|
795
|
+
{
|
|
796
|
+
"type": "element",
|
|
797
|
+
"name": "Item",
|
|
798
|
+
"children": [
|
|
799
|
+
{
|
|
800
|
+
"type": "element",
|
|
801
|
+
"name": "Paragraphe",
|
|
802
|
+
"children": [
|
|
803
|
+
{
|
|
804
|
+
"type": "text",
|
|
805
|
+
"text": "Soit des 2/3 de chacun des éléments de second œuvre : planchers ne déterminant pas la résistance ou la rigidité de l'ouvrage, huisseries extérieures, cloisons intérieures, installations sanitaires et de plomberie, installations électriques et, pour la métropole seulement, système de chauffage"
|
|
806
|
+
}
|
|
807
|
+
]
|
|
808
|
+
}
|
|
809
|
+
]
|
|
810
|
+
}
|
|
811
|
+
]
|
|
812
|
+
},
|
|
813
|
+
{
|
|
814
|
+
"type": "element",
|
|
815
|
+
"name": "Paragraphe",
|
|
816
|
+
"children": [
|
|
817
|
+
{
|
|
818
|
+
"type": "text",
|
|
819
|
+
"text": "Vente d'un terrain à bâtir"
|
|
820
|
+
}
|
|
821
|
+
]
|
|
822
|
+
},
|
|
823
|
+
{
|
|
824
|
+
"type": "element",
|
|
825
|
+
"name": "Paragraphe",
|
|
826
|
+
"children": [
|
|
827
|
+
{
|
|
828
|
+
"type": "text",
|
|
829
|
+
"text": "Un terrain est considéré comme terrain à bâtir si de futures constructions y sont autorisées par le document d'urbanisme local (plan local d'urbanisme, carte communale...)."
|
|
830
|
+
}
|
|
831
|
+
]
|
|
832
|
+
}
|
|
833
|
+
]
|
|
834
|
+
},
|
|
835
|
+
{
|
|
836
|
+
"type": "element",
|
|
837
|
+
"name": "Chapitre",
|
|
838
|
+
"children": [
|
|
839
|
+
{
|
|
840
|
+
"type": "element",
|
|
841
|
+
"name": "Titre",
|
|
842
|
+
"children": [
|
|
843
|
+
{
|
|
844
|
+
"type": "element",
|
|
845
|
+
"name": "Paragraphe",
|
|
846
|
+
"children": [
|
|
847
|
+
{
|
|
848
|
+
"type": "text",
|
|
849
|
+
"text": "Quelles sont les ventes de biens immobiliers exonérées de TVA immobilière ?"
|
|
850
|
+
}
|
|
851
|
+
]
|
|
852
|
+
}
|
|
853
|
+
]
|
|
854
|
+
},
|
|
855
|
+
{
|
|
856
|
+
"type": "element",
|
|
857
|
+
"name": "Paragraphe",
|
|
858
|
+
"children": [
|
|
859
|
+
{
|
|
860
|
+
"type": "text",
|
|
861
|
+
"text": "Les opérations suivantes sont exonérées de "
|
|
862
|
+
},
|
|
863
|
+
{
|
|
864
|
+
"type": "element",
|
|
865
|
+
"name": "LienInterne",
|
|
866
|
+
"attributes": {
|
|
867
|
+
"LienPublication": "R24379",
|
|
868
|
+
"type": "Sigle"
|
|
869
|
+
},
|
|
870
|
+
"children": [
|
|
871
|
+
{
|
|
872
|
+
"type": "text",
|
|
873
|
+
"text": "TVA"
|
|
874
|
+
}
|
|
875
|
+
]
|
|
876
|
+
},
|
|
877
|
+
{
|
|
878
|
+
"type": "text",
|
|
879
|
+
"text": " immobilière :"
|
|
880
|
+
}
|
|
881
|
+
]
|
|
882
|
+
},
|
|
883
|
+
{
|
|
884
|
+
"type": "element",
|
|
885
|
+
"name": "Liste",
|
|
886
|
+
"attributes": {
|
|
887
|
+
"type": "puce"
|
|
888
|
+
},
|
|
889
|
+
"children": [
|
|
890
|
+
{
|
|
891
|
+
"type": "element",
|
|
892
|
+
"name": "Item",
|
|
893
|
+
"children": [
|
|
894
|
+
{
|
|
895
|
+
"type": "element",
|
|
896
|
+
"name": "Paragraphe",
|
|
897
|
+
"children": [
|
|
898
|
+
{
|
|
899
|
+
"type": "text",
|
|
900
|
+
"text": "Ventes de logements anciens : un logement est considéré comme ancien s'il est construit depuis plus de 5 ans ou s'il n'a pas fait l'objet de travaux de surélévation ou qui l'ont rendu à l'état neuf"
|
|
901
|
+
}
|
|
902
|
+
]
|
|
903
|
+
}
|
|
904
|
+
]
|
|
905
|
+
},
|
|
906
|
+
{
|
|
907
|
+
"type": "element",
|
|
908
|
+
"name": "Item",
|
|
909
|
+
"children": [
|
|
910
|
+
{
|
|
911
|
+
"type": "element",
|
|
912
|
+
"name": "Paragraphe",
|
|
913
|
+
"children": [
|
|
914
|
+
{
|
|
915
|
+
"type": "text",
|
|
916
|
+
"text": "Ventes réalisées par des particuliers, quelle que soit la nature de la transaction (vente de terrain à bâtir, logement neuf ou ancien)"
|
|
917
|
+
}
|
|
918
|
+
]
|
|
919
|
+
}
|
|
920
|
+
]
|
|
921
|
+
},
|
|
922
|
+
{
|
|
923
|
+
"type": "element",
|
|
924
|
+
"name": "Item",
|
|
925
|
+
"children": [
|
|
926
|
+
{
|
|
927
|
+
"type": "element",
|
|
928
|
+
"name": "Paragraphe",
|
|
929
|
+
"children": [
|
|
930
|
+
{
|
|
931
|
+
"type": "element",
|
|
932
|
+
"name": "MiseEnEvidence"
|
|
933
|
+
},
|
|
934
|
+
{
|
|
935
|
+
"type": "text",
|
|
936
|
+
"text": "Ventes de biens immobiliers pour un "
|
|
937
|
+
},
|
|
938
|
+
{
|
|
939
|
+
"type": "element",
|
|
940
|
+
"name": "MiseEnEvidence"
|
|
941
|
+
},
|
|
942
|
+
{
|
|
943
|
+
"type": "text",
|
|
944
|
+
"text": "prix symbolique"
|
|
945
|
+
},
|
|
946
|
+
{
|
|
947
|
+
"type": "element",
|
|
948
|
+
"name": "MiseEnEvidence"
|
|
949
|
+
},
|
|
950
|
+
{
|
|
951
|
+
"type": "text",
|
|
952
|
+
"text": ", c'est-à-dire un prix dérisoire par rapport à la valeur réelle du bien (c'est par exemple le cas si vous vendez pour "
|
|
953
|
+
},
|
|
954
|
+
{
|
|
955
|
+
"type": "element",
|
|
956
|
+
"name": "Valeur",
|
|
957
|
+
"children": [
|
|
958
|
+
{
|
|
959
|
+
"type": "text",
|
|
960
|
+
"text": "1 €"
|
|
961
|
+
}
|
|
962
|
+
]
|
|
963
|
+
},
|
|
964
|
+
{
|
|
965
|
+
"type": "text",
|
|
966
|
+
"text": " un bien immobilier qui en vaut en réalité "
|
|
967
|
+
},
|
|
968
|
+
{
|
|
969
|
+
"type": "element",
|
|
970
|
+
"name": "Valeur",
|
|
971
|
+
"children": [
|
|
972
|
+
{
|
|
973
|
+
"type": "text",
|
|
974
|
+
"text": "200 000 €"
|
|
975
|
+
}
|
|
976
|
+
]
|
|
977
|
+
},
|
|
978
|
+
{
|
|
979
|
+
"type": "text",
|
|
980
|
+
"text": ")"
|
|
981
|
+
}
|
|
982
|
+
]
|
|
983
|
+
}
|
|
984
|
+
]
|
|
985
|
+
},
|
|
986
|
+
{
|
|
987
|
+
"type": "element",
|
|
988
|
+
"name": "Item",
|
|
989
|
+
"children": [
|
|
990
|
+
{
|
|
991
|
+
"type": "element",
|
|
992
|
+
"name": "Paragraphe",
|
|
993
|
+
"children": [
|
|
994
|
+
{
|
|
995
|
+
"type": "text",
|
|
996
|
+
"text": "M"
|
|
997
|
+
},
|
|
998
|
+
{
|
|
999
|
+
"type": "element",
|
|
1000
|
+
"name": "MiseEnEvidence"
|
|
1001
|
+
},
|
|
1002
|
+
{
|
|
1003
|
+
"type": "text",
|
|
1004
|
+
"text": "utations à titre gratuit (donation, succession), partages purs et simples, "
|
|
1005
|
+
},
|
|
1006
|
+
{
|
|
1007
|
+
"type": "element",
|
|
1008
|
+
"name": "LienIntra",
|
|
1009
|
+
"attributes": {
|
|
1010
|
+
"LienID": "R1038",
|
|
1011
|
+
"type": "Définition de glossaire"
|
|
1012
|
+
},
|
|
1013
|
+
"children": [
|
|
1014
|
+
{
|
|
1015
|
+
"type": "text",
|
|
1016
|
+
"text": "soultes"
|
|
1017
|
+
}
|
|
1018
|
+
]
|
|
1019
|
+
},
|
|
1020
|
+
{
|
|
1021
|
+
"type": "text",
|
|
1022
|
+
"text": " de partage de succession ou de communauté conjugale"
|
|
1023
|
+
}
|
|
1024
|
+
]
|
|
1025
|
+
}
|
|
1026
|
+
]
|
|
1027
|
+
}
|
|
1028
|
+
]
|
|
1029
|
+
}
|
|
1030
|
+
]
|
|
1031
|
+
},
|
|
1032
|
+
{
|
|
1033
|
+
"type": "element",
|
|
1034
|
+
"name": "Chapitre",
|
|
1035
|
+
"children": [
|
|
1036
|
+
{
|
|
1037
|
+
"type": "element",
|
|
1038
|
+
"name": "Titre",
|
|
1039
|
+
"children": [
|
|
1040
|
+
{
|
|
1041
|
+
"type": "element",
|
|
1042
|
+
"name": "Paragraphe",
|
|
1043
|
+
"children": [
|
|
1044
|
+
{
|
|
1045
|
+
"type": "text",
|
|
1046
|
+
"text": "Comment déclarer la TVA immobilière en cas de vente d'un bien immobilier ?"
|
|
1047
|
+
}
|
|
1048
|
+
]
|
|
1049
|
+
}
|
|
1050
|
+
]
|
|
1051
|
+
},
|
|
1052
|
+
{
|
|
1053
|
+
"type": "element",
|
|
1054
|
+
"name": "Paragraphe",
|
|
1055
|
+
"children": [
|
|
1056
|
+
{
|
|
1057
|
+
"type": "text",
|
|
1058
|
+
"text": "Vous avez l'obligation de déclarer "
|
|
1059
|
+
},
|
|
1060
|
+
{
|
|
1061
|
+
"type": "element",
|
|
1062
|
+
"name": "MiseEnEvidence",
|
|
1063
|
+
"children": [
|
|
1064
|
+
{
|
|
1065
|
+
"type": "text",
|
|
1066
|
+
"text": "tous les mois"
|
|
1067
|
+
}
|
|
1068
|
+
]
|
|
1069
|
+
},
|
|
1070
|
+
{
|
|
1071
|
+
"type": "text",
|
|
1072
|
+
"text": " l'ensemble des ventes réalisées au cours du mois précédent."
|
|
1073
|
+
}
|
|
1074
|
+
]
|
|
1075
|
+
},
|
|
1076
|
+
{
|
|
1077
|
+
"type": "element",
|
|
1078
|
+
"name": "Paragraphe",
|
|
1079
|
+
"children": [
|
|
1080
|
+
{
|
|
1081
|
+
"type": "text",
|
|
1082
|
+
"text": "Lorsque la "
|
|
1083
|
+
},
|
|
1084
|
+
{
|
|
1085
|
+
"type": "element",
|
|
1086
|
+
"name": "LienInterne",
|
|
1087
|
+
"attributes": {
|
|
1088
|
+
"LienPublication": "R24379",
|
|
1089
|
+
"type": "Sigle"
|
|
1090
|
+
},
|
|
1091
|
+
"children": [
|
|
1092
|
+
{
|
|
1093
|
+
"type": "text",
|
|
1094
|
+
"text": "TVA"
|
|
1095
|
+
}
|
|
1096
|
+
]
|
|
1097
|
+
},
|
|
1098
|
+
{
|
|
1099
|
+
"type": "text",
|
|
1100
|
+
"text": " immobilière exigible est annuellement inférieure à "
|
|
1101
|
+
},
|
|
1102
|
+
{
|
|
1103
|
+
"type": "element",
|
|
1104
|
+
"name": "Valeur",
|
|
1105
|
+
"children": [
|
|
1106
|
+
{
|
|
1107
|
+
"type": "text",
|
|
1108
|
+
"text": "4 000 €"
|
|
1109
|
+
}
|
|
1110
|
+
]
|
|
1111
|
+
},
|
|
1112
|
+
{
|
|
1113
|
+
"type": "text",
|
|
1114
|
+
"text": ", les déclarations sont à faire par trimestre civil."
|
|
1115
|
+
}
|
|
1116
|
+
]
|
|
1117
|
+
},
|
|
1118
|
+
{
|
|
1119
|
+
"type": "element",
|
|
1120
|
+
"name": "Paragraphe",
|
|
1121
|
+
"children": [
|
|
1122
|
+
{
|
|
1123
|
+
"type": "text",
|
|
1124
|
+
"text": "Vous pouvez le faire par internet ou à l'aide d'un formulaire à déposer à votre service des impôts de souscription des déclarations."
|
|
1125
|
+
}
|
|
1126
|
+
]
|
|
1127
|
+
},
|
|
1128
|
+
{
|
|
1129
|
+
"type": "element",
|
|
1130
|
+
"name": "ServiceEnLigne",
|
|
1131
|
+
"attributes": {
|
|
1132
|
+
"ID": "R14660",
|
|
1133
|
+
"URL": "https://www.impots.gouv.fr/portail/formulaire/3310-ca3-sd/tva-et-taxes-assimilees-regime-du-reel-normal-mini-reel",
|
|
1134
|
+
"numerocerfa": "10963",
|
|
1135
|
+
"autrenumero": "3310-CA3-SD",
|
|
1136
|
+
"type": "Formulaire"
|
|
1137
|
+
},
|
|
1138
|
+
"children": [
|
|
1139
|
+
{
|
|
1140
|
+
"type": "element",
|
|
1141
|
+
"name": "Titre",
|
|
1142
|
+
"children": [
|
|
1143
|
+
{
|
|
1144
|
+
"type": "text",
|
|
1145
|
+
"text": "Déclaration de la taxe sur la valeur ajoutée (TVA) - Taxe sur la valeur ajoutée et taxes assimilées - Régime réel normal-mini réel"
|
|
1146
|
+
}
|
|
1147
|
+
]
|
|
1148
|
+
},
|
|
1149
|
+
{
|
|
1150
|
+
"type": "element",
|
|
1151
|
+
"name": "Source",
|
|
1152
|
+
"attributes": {
|
|
1153
|
+
"ID": "R30612"
|
|
1154
|
+
},
|
|
1155
|
+
"children": [
|
|
1156
|
+
{
|
|
1157
|
+
"type": "text",
|
|
1158
|
+
"text": "Ministère chargé des finances"
|
|
1159
|
+
}
|
|
1160
|
+
]
|
|
1161
|
+
}
|
|
1162
|
+
]
|
|
1163
|
+
},
|
|
1164
|
+
{
|
|
1165
|
+
"type": "element",
|
|
1166
|
+
"name": "Paragraphe",
|
|
1167
|
+
"children": [
|
|
1168
|
+
{
|
|
1169
|
+
"type": "text",
|
|
1170
|
+
"text": "Pour plus de renseignements, vous pouvez contacter le service d'information des impôts."
|
|
1171
|
+
}
|
|
1172
|
+
]
|
|
1173
|
+
},
|
|
1174
|
+
{
|
|
1175
|
+
"type": "element",
|
|
1176
|
+
"name": "OuSAdresser",
|
|
1177
|
+
"attributes": {
|
|
1178
|
+
"ID": "R20684",
|
|
1179
|
+
"sve": "non",
|
|
1180
|
+
"type": "Centre de contact"
|
|
1181
|
+
},
|
|
1182
|
+
"children": [
|
|
1183
|
+
{
|
|
1184
|
+
"type": "element",
|
|
1185
|
+
"name": "Titre",
|
|
1186
|
+
"children": [
|
|
1187
|
+
{
|
|
1188
|
+
"type": "text",
|
|
1189
|
+
"text": "Service d'information des impôts"
|
|
1190
|
+
}
|
|
1191
|
+
]
|
|
1192
|
+
},
|
|
1193
|
+
{
|
|
1194
|
+
"type": "element",
|
|
1195
|
+
"name": "Source",
|
|
1196
|
+
"attributes": {
|
|
1197
|
+
"ID": "R30612"
|
|
1198
|
+
},
|
|
1199
|
+
"children": [
|
|
1200
|
+
{
|
|
1201
|
+
"type": "text",
|
|
1202
|
+
"text": "Ministère chargé des finances"
|
|
1203
|
+
}
|
|
1204
|
+
]
|
|
1205
|
+
},
|
|
1206
|
+
{
|
|
1207
|
+
"type": "element",
|
|
1208
|
+
"name": "Texte",
|
|
1209
|
+
"children": [
|
|
1210
|
+
{
|
|
1211
|
+
"type": "element",
|
|
1212
|
+
"name": "Paragraphe",
|
|
1213
|
+
"children": [
|
|
1214
|
+
{
|
|
1215
|
+
"type": "text",
|
|
1216
|
+
"text": "Par téléphone :"
|
|
1217
|
+
}
|
|
1218
|
+
]
|
|
1219
|
+
},
|
|
1220
|
+
{
|
|
1221
|
+
"type": "element",
|
|
1222
|
+
"name": "Paragraphe",
|
|
1223
|
+
"children": [
|
|
1224
|
+
{
|
|
1225
|
+
"type": "element",
|
|
1226
|
+
"name": "MiseEnEvidence",
|
|
1227
|
+
"children": [
|
|
1228
|
+
{
|
|
1229
|
+
"type": "text",
|
|
1230
|
+
"text": "0809 401 401"
|
|
1231
|
+
}
|
|
1232
|
+
]
|
|
1233
|
+
}
|
|
1234
|
+
]
|
|
1235
|
+
},
|
|
1236
|
+
{
|
|
1237
|
+
"type": "element",
|
|
1238
|
+
"name": "Paragraphe",
|
|
1239
|
+
"children": [
|
|
1240
|
+
{
|
|
1241
|
+
"type": "text",
|
|
1242
|
+
"text": "Du lundi au vendredi de 8h30 à 19h, hors jours fériés."
|
|
1243
|
+
}
|
|
1244
|
+
]
|
|
1245
|
+
},
|
|
1246
|
+
{
|
|
1247
|
+
"type": "element",
|
|
1248
|
+
"name": "Paragraphe",
|
|
1249
|
+
"children": [
|
|
1250
|
+
{
|
|
1251
|
+
"type": "text",
|
|
1252
|
+
"text": "Service gratuit + prix appel"
|
|
1253
|
+
}
|
|
1254
|
+
]
|
|
1255
|
+
}
|
|
1256
|
+
]
|
|
1257
|
+
}
|
|
1258
|
+
]
|
|
1259
|
+
}
|
|
1260
|
+
]
|
|
1261
|
+
},
|
|
1262
|
+
{
|
|
1263
|
+
"type": "element",
|
|
1264
|
+
"name": "Chapitre",
|
|
1265
|
+
"children": [
|
|
1266
|
+
{
|
|
1267
|
+
"type": "element",
|
|
1268
|
+
"name": "Titre",
|
|
1269
|
+
"children": [
|
|
1270
|
+
{
|
|
1271
|
+
"type": "element",
|
|
1272
|
+
"name": "Paragraphe",
|
|
1273
|
+
"children": [
|
|
1274
|
+
{
|
|
1275
|
+
"type": "text",
|
|
1276
|
+
"text": "Quel est le taux de TVA immobilière en cas de vente d'un bien immobilier ?"
|
|
1277
|
+
}
|
|
1278
|
+
]
|
|
1279
|
+
}
|
|
1280
|
+
]
|
|
1281
|
+
},
|
|
1282
|
+
{
|
|
1283
|
+
"type": "element",
|
|
1284
|
+
"name": "Paragraphe",
|
|
1285
|
+
"children": [
|
|
1286
|
+
{
|
|
1287
|
+
"type": "text",
|
|
1288
|
+
"text": "Le taux de "
|
|
1289
|
+
},
|
|
1290
|
+
{
|
|
1291
|
+
"type": "element",
|
|
1292
|
+
"name": "LienInterne",
|
|
1293
|
+
"attributes": {
|
|
1294
|
+
"LienPublication": "R24379",
|
|
1295
|
+
"type": "Sigle"
|
|
1296
|
+
},
|
|
1297
|
+
"children": [
|
|
1298
|
+
{
|
|
1299
|
+
"type": "text",
|
|
1300
|
+
"text": "TVA"
|
|
1301
|
+
}
|
|
1302
|
+
]
|
|
1303
|
+
},
|
|
1304
|
+
{
|
|
1305
|
+
"type": "text",
|
|
1306
|
+
"text": " immobilière en cas de vente d'un logement neuf ou d' un terrain à bâtir varie selon la nature et la situation du logement ou du terrain à bâtir.:"
|
|
1307
|
+
}
|
|
1308
|
+
]
|
|
1309
|
+
},
|
|
1310
|
+
{
|
|
1311
|
+
"type": "element",
|
|
1312
|
+
"name": "ANoter",
|
|
1313
|
+
"children": [
|
|
1314
|
+
{
|
|
1315
|
+
"type": "element",
|
|
1316
|
+
"name": "Titre",
|
|
1317
|
+
"children": [
|
|
1318
|
+
{
|
|
1319
|
+
"type": "text",
|
|
1320
|
+
"text": "À noter"
|
|
1321
|
+
}
|
|
1322
|
+
]
|
|
1323
|
+
},
|
|
1324
|
+
{
|
|
1325
|
+
"type": "element",
|
|
1326
|
+
"name": "Paragraphe",
|
|
1327
|
+
"children": [
|
|
1328
|
+
{
|
|
1329
|
+
"type": "text",
|
|
1330
|
+
"text": "le taux applicable est différent pour la Corse."
|
|
1331
|
+
}
|
|
1332
|
+
]
|
|
1333
|
+
}
|
|
1334
|
+
]
|
|
1335
|
+
},
|
|
1336
|
+
{
|
|
1337
|
+
"type": "element",
|
|
1338
|
+
"name": "BlocCas",
|
|
1339
|
+
"attributes": {
|
|
1340
|
+
"affichage": "onglet"
|
|
1341
|
+
},
|
|
1342
|
+
"children": [
|
|
1343
|
+
{
|
|
1344
|
+
"type": "element",
|
|
1345
|
+
"name": "Cas",
|
|
1346
|
+
"children": [
|
|
1347
|
+
{
|
|
1348
|
+
"type": "element",
|
|
1349
|
+
"name": "Titre",
|
|
1350
|
+
"children": [
|
|
1351
|
+
{
|
|
1352
|
+
"type": "text",
|
|
1353
|
+
"text": "Logement neuf (construit depuis moins de 5 ans)"
|
|
1354
|
+
}
|
|
1355
|
+
]
|
|
1356
|
+
},
|
|
1357
|
+
{
|
|
1358
|
+
"type": "element",
|
|
1359
|
+
"name": "Tableau",
|
|
1360
|
+
"children": [
|
|
1361
|
+
{
|
|
1362
|
+
"type": "element",
|
|
1363
|
+
"name": "Titre",
|
|
1364
|
+
"children": [
|
|
1365
|
+
{
|
|
1366
|
+
"type": "text",
|
|
1367
|
+
"text": "Taux de TVA selon la nature et la situation du logement"
|
|
1368
|
+
}
|
|
1369
|
+
]
|
|
1370
|
+
},
|
|
1371
|
+
{
|
|
1372
|
+
"type": "element",
|
|
1373
|
+
"name": "Colonne",
|
|
1374
|
+
"attributes": {
|
|
1375
|
+
"largeur": "10",
|
|
1376
|
+
"type": "normal"
|
|
1377
|
+
}
|
|
1378
|
+
},
|
|
1379
|
+
{
|
|
1380
|
+
"type": "element",
|
|
1381
|
+
"name": "Colonne",
|
|
1382
|
+
"attributes": {
|
|
1383
|
+
"largeur": "10",
|
|
1384
|
+
"type": "normal"
|
|
1385
|
+
}
|
|
1386
|
+
},
|
|
1387
|
+
{
|
|
1388
|
+
"type": "element",
|
|
1389
|
+
"name": "Rangée",
|
|
1390
|
+
"attributes": {
|
|
1391
|
+
"type": "normal"
|
|
1392
|
+
},
|
|
1393
|
+
"children": [
|
|
1394
|
+
{
|
|
1395
|
+
"type": "element",
|
|
1396
|
+
"name": "Cellule",
|
|
1397
|
+
"children": [
|
|
1398
|
+
{
|
|
1399
|
+
"type": "element",
|
|
1400
|
+
"name": "Paragraphe",
|
|
1401
|
+
"children": [
|
|
1402
|
+
{
|
|
1403
|
+
"type": "element",
|
|
1404
|
+
"name": "MiseEnEvidence",
|
|
1405
|
+
"children": [
|
|
1406
|
+
{
|
|
1407
|
+
"type": "text",
|
|
1408
|
+
"text": "Secteurs ou locaux concernés"
|
|
1409
|
+
}
|
|
1410
|
+
]
|
|
1411
|
+
}
|
|
1412
|
+
]
|
|
1413
|
+
}
|
|
1414
|
+
]
|
|
1415
|
+
},
|
|
1416
|
+
{
|
|
1417
|
+
"type": "element",
|
|
1418
|
+
"name": "Cellule",
|
|
1419
|
+
"children": [
|
|
1420
|
+
{
|
|
1421
|
+
"type": "element",
|
|
1422
|
+
"name": "Paragraphe",
|
|
1423
|
+
"children": [
|
|
1424
|
+
{
|
|
1425
|
+
"type": "text",
|
|
1426
|
+
"text": "T"
|
|
1427
|
+
},
|
|
1428
|
+
{
|
|
1429
|
+
"type": "element",
|
|
1430
|
+
"name": "MiseEnEvidence",
|
|
1431
|
+
"children": [
|
|
1432
|
+
{
|
|
1433
|
+
"type": "text",
|
|
1434
|
+
"text": "aux de "
|
|
1435
|
+
},
|
|
1436
|
+
{
|
|
1437
|
+
"type": "element",
|
|
1438
|
+
"name": "LienInterne",
|
|
1439
|
+
"attributes": {
|
|
1440
|
+
"LienPublication": "R24379",
|
|
1441
|
+
"type": "Sigle"
|
|
1442
|
+
},
|
|
1443
|
+
"children": [
|
|
1444
|
+
{
|
|
1445
|
+
"type": "text",
|
|
1446
|
+
"text": "TVA"
|
|
1447
|
+
}
|
|
1448
|
+
]
|
|
1449
|
+
}
|
|
1450
|
+
]
|
|
1451
|
+
}
|
|
1452
|
+
]
|
|
1453
|
+
}
|
|
1454
|
+
]
|
|
1455
|
+
}
|
|
1456
|
+
]
|
|
1457
|
+
},
|
|
1458
|
+
{
|
|
1459
|
+
"type": "element",
|
|
1460
|
+
"name": "Rangée",
|
|
1461
|
+
"attributes": {
|
|
1462
|
+
"type": "normal"
|
|
1463
|
+
},
|
|
1464
|
+
"children": [
|
|
1465
|
+
{
|
|
1466
|
+
"type": "element",
|
|
1467
|
+
"name": "Cellule",
|
|
1468
|
+
"children": [
|
|
1469
|
+
{
|
|
1470
|
+
"type": "element",
|
|
1471
|
+
"name": "Paragraphe",
|
|
1472
|
+
"children": [
|
|
1473
|
+
{
|
|
1474
|
+
"type": "text",
|
|
1475
|
+
"text": "Logement neuf - Cas général"
|
|
1476
|
+
}
|
|
1477
|
+
]
|
|
1478
|
+
}
|
|
1479
|
+
]
|
|
1480
|
+
},
|
|
1481
|
+
{
|
|
1482
|
+
"type": "element",
|
|
1483
|
+
"name": "Cellule",
|
|
1484
|
+
"children": [
|
|
1485
|
+
{
|
|
1486
|
+
"type": "element",
|
|
1487
|
+
"name": "Paragraphe",
|
|
1488
|
+
"children": [
|
|
1489
|
+
{
|
|
1490
|
+
"type": "element",
|
|
1491
|
+
"name": "Valeur",
|
|
1492
|
+
"children": [
|
|
1493
|
+
{
|
|
1494
|
+
"type": "text",
|
|
1495
|
+
"text": "20 %"
|
|
1496
|
+
}
|
|
1497
|
+
]
|
|
1498
|
+
}
|
|
1499
|
+
]
|
|
1500
|
+
}
|
|
1501
|
+
]
|
|
1502
|
+
}
|
|
1503
|
+
]
|
|
1504
|
+
},
|
|
1505
|
+
{
|
|
1506
|
+
"type": "element",
|
|
1507
|
+
"name": "Rangée",
|
|
1508
|
+
"attributes": {
|
|
1509
|
+
"type": "normal"
|
|
1510
|
+
},
|
|
1511
|
+
"children": [
|
|
1512
|
+
{
|
|
1513
|
+
"type": "element",
|
|
1514
|
+
"name": "Cellule",
|
|
1515
|
+
"children": [
|
|
1516
|
+
{
|
|
1517
|
+
"type": "element",
|
|
1518
|
+
"name": "Paragraphe",
|
|
1519
|
+
"children": [
|
|
1520
|
+
{
|
|
1521
|
+
"type": "text",
|
|
1522
|
+
"text": "Logement neuf en Corse"
|
|
1523
|
+
}
|
|
1524
|
+
]
|
|
1525
|
+
}
|
|
1526
|
+
]
|
|
1527
|
+
},
|
|
1528
|
+
{
|
|
1529
|
+
"type": "element",
|
|
1530
|
+
"name": "Cellule",
|
|
1531
|
+
"children": [
|
|
1532
|
+
{
|
|
1533
|
+
"type": "element",
|
|
1534
|
+
"name": "Paragraphe",
|
|
1535
|
+
"children": [
|
|
1536
|
+
{
|
|
1537
|
+
"type": "element",
|
|
1538
|
+
"name": "Valeur",
|
|
1539
|
+
"children": [
|
|
1540
|
+
{
|
|
1541
|
+
"type": "text",
|
|
1542
|
+
"text": "10 %"
|
|
1543
|
+
}
|
|
1544
|
+
]
|
|
1545
|
+
}
|
|
1546
|
+
]
|
|
1547
|
+
}
|
|
1548
|
+
]
|
|
1549
|
+
}
|
|
1550
|
+
]
|
|
1551
|
+
},
|
|
1552
|
+
{
|
|
1553
|
+
"type": "element",
|
|
1554
|
+
"name": "Rangée",
|
|
1555
|
+
"attributes": {
|
|
1556
|
+
"type": "normal"
|
|
1557
|
+
},
|
|
1558
|
+
"children": [
|
|
1559
|
+
{
|
|
1560
|
+
"type": "element",
|
|
1561
|
+
"name": "Cellule",
|
|
1562
|
+
"children": [
|
|
1563
|
+
{
|
|
1564
|
+
"type": "element",
|
|
1565
|
+
"name": "Paragraphe",
|
|
1566
|
+
"children": [
|
|
1567
|
+
{
|
|
1568
|
+
"type": "text",
|
|
1569
|
+
"text": "Logement locatif social financé par un prêt locatif aidé d'intégration (PLAi) dont le destinataire est bénéficiaire d'aides ou prêts ouvrant droit à l'aide personnalisée au logement (APL)"
|
|
1570
|
+
}
|
|
1571
|
+
]
|
|
1572
|
+
}
|
|
1573
|
+
]
|
|
1574
|
+
},
|
|
1575
|
+
{
|
|
1576
|
+
"type": "element",
|
|
1577
|
+
"name": "Cellule",
|
|
1578
|
+
"children": [
|
|
1579
|
+
{
|
|
1580
|
+
"type": "element",
|
|
1581
|
+
"name": "Paragraphe",
|
|
1582
|
+
"children": [
|
|
1583
|
+
{
|
|
1584
|
+
"type": "element",
|
|
1585
|
+
"name": "Valeur",
|
|
1586
|
+
"children": [
|
|
1587
|
+
{
|
|
1588
|
+
"type": "text",
|
|
1589
|
+
"text": "5,50 %"
|
|
1590
|
+
}
|
|
1591
|
+
]
|
|
1592
|
+
}
|
|
1593
|
+
]
|
|
1594
|
+
}
|
|
1595
|
+
]
|
|
1596
|
+
}
|
|
1597
|
+
]
|
|
1598
|
+
},
|
|
1599
|
+
{
|
|
1600
|
+
"type": "element",
|
|
1601
|
+
"name": "Rangée",
|
|
1602
|
+
"attributes": {
|
|
1603
|
+
"type": "normal"
|
|
1604
|
+
},
|
|
1605
|
+
"children": [
|
|
1606
|
+
{
|
|
1607
|
+
"type": "element",
|
|
1608
|
+
"name": "Cellule",
|
|
1609
|
+
"children": [
|
|
1610
|
+
{
|
|
1611
|
+
"type": "element",
|
|
1612
|
+
"name": "Paragraphe",
|
|
1613
|
+
"children": [
|
|
1614
|
+
{
|
|
1615
|
+
"type": "text",
|
|
1616
|
+
"text": "Logement locatif social financé par un prêt locatif à usage social et relevant de la politique de renouvellement urbain dont le destinataire est bénéficiaire d'aides ou prêts ouvrant droit à l'APL"
|
|
1617
|
+
}
|
|
1618
|
+
]
|
|
1619
|
+
}
|
|
1620
|
+
]
|
|
1621
|
+
},
|
|
1622
|
+
{
|
|
1623
|
+
"type": "element",
|
|
1624
|
+
"name": "Cellule",
|
|
1625
|
+
"children": [
|
|
1626
|
+
{
|
|
1627
|
+
"type": "element",
|
|
1628
|
+
"name": "Paragraphe",
|
|
1629
|
+
"children": [
|
|
1630
|
+
{
|
|
1631
|
+
"type": "element",
|
|
1632
|
+
"name": "Valeur",
|
|
1633
|
+
"children": [
|
|
1634
|
+
{
|
|
1635
|
+
"type": "text",
|
|
1636
|
+
"text": "5,50 %"
|
|
1637
|
+
}
|
|
1638
|
+
]
|
|
1639
|
+
}
|
|
1640
|
+
]
|
|
1641
|
+
}
|
|
1642
|
+
]
|
|
1643
|
+
}
|
|
1644
|
+
]
|
|
1645
|
+
},
|
|
1646
|
+
{
|
|
1647
|
+
"type": "element",
|
|
1648
|
+
"name": "Rangée",
|
|
1649
|
+
"attributes": {
|
|
1650
|
+
"type": "normal"
|
|
1651
|
+
},
|
|
1652
|
+
"children": [
|
|
1653
|
+
{
|
|
1654
|
+
"type": "element",
|
|
1655
|
+
"name": "Cellule",
|
|
1656
|
+
"children": [
|
|
1657
|
+
{
|
|
1658
|
+
"type": "element",
|
|
1659
|
+
"name": "Paragraphe",
|
|
1660
|
+
"children": [
|
|
1661
|
+
{
|
|
1662
|
+
"type": "text",
|
|
1663
|
+
"text": "Autre logement locatif social dont le destinataire est bénéficiaire d'aides ou prêts ouvrant droit à l'APL"
|
|
1664
|
+
}
|
|
1665
|
+
]
|
|
1666
|
+
}
|
|
1667
|
+
]
|
|
1668
|
+
},
|
|
1669
|
+
{
|
|
1670
|
+
"type": "element",
|
|
1671
|
+
"name": "Cellule",
|
|
1672
|
+
"children": [
|
|
1673
|
+
{
|
|
1674
|
+
"type": "element",
|
|
1675
|
+
"name": "Paragraphe",
|
|
1676
|
+
"children": [
|
|
1677
|
+
{
|
|
1678
|
+
"type": "element",
|
|
1679
|
+
"name": "Valeur",
|
|
1680
|
+
"children": [
|
|
1681
|
+
{
|
|
1682
|
+
"type": "text",
|
|
1683
|
+
"text": "10 %"
|
|
1684
|
+
}
|
|
1685
|
+
]
|
|
1686
|
+
}
|
|
1687
|
+
]
|
|
1688
|
+
}
|
|
1689
|
+
]
|
|
1690
|
+
}
|
|
1691
|
+
]
|
|
1692
|
+
},
|
|
1693
|
+
{
|
|
1694
|
+
"type": "element",
|
|
1695
|
+
"name": "Rangée",
|
|
1696
|
+
"attributes": {
|
|
1697
|
+
"type": "normal"
|
|
1698
|
+
},
|
|
1699
|
+
"children": [
|
|
1700
|
+
{
|
|
1701
|
+
"type": "element",
|
|
1702
|
+
"name": "Cellule",
|
|
1703
|
+
"children": [
|
|
1704
|
+
{
|
|
1705
|
+
"type": "element",
|
|
1706
|
+
"name": "Paragraphe",
|
|
1707
|
+
"children": [
|
|
1708
|
+
{
|
|
1709
|
+
"type": "text",
|
|
1710
|
+
"text": "Local faisant l'objet d'une acquisition-amélioration financé par un prêt locatif aidé d'intégration (PLAi) ou un prêt locatif à usage social (PLUS) ou un prêt locatif social (PLS)"
|
|
1711
|
+
}
|
|
1712
|
+
]
|
|
1713
|
+
}
|
|
1714
|
+
]
|
|
1715
|
+
},
|
|
1716
|
+
{
|
|
1717
|
+
"type": "element",
|
|
1718
|
+
"name": "Cellule",
|
|
1719
|
+
"children": [
|
|
1720
|
+
{
|
|
1721
|
+
"type": "element",
|
|
1722
|
+
"name": "Paragraphe",
|
|
1723
|
+
"children": [
|
|
1724
|
+
{
|
|
1725
|
+
"type": "element",
|
|
1726
|
+
"name": "Valeur",
|
|
1727
|
+
"children": [
|
|
1728
|
+
{
|
|
1729
|
+
"type": "text",
|
|
1730
|
+
"text": "5,50 %"
|
|
1731
|
+
}
|
|
1732
|
+
]
|
|
1733
|
+
}
|
|
1734
|
+
]
|
|
1735
|
+
}
|
|
1736
|
+
]
|
|
1737
|
+
}
|
|
1738
|
+
]
|
|
1739
|
+
},
|
|
1740
|
+
{
|
|
1741
|
+
"type": "element",
|
|
1742
|
+
"name": "Rangée",
|
|
1743
|
+
"attributes": {
|
|
1744
|
+
"type": "normal"
|
|
1745
|
+
},
|
|
1746
|
+
"children": [
|
|
1747
|
+
{
|
|
1748
|
+
"type": "element",
|
|
1749
|
+
"name": "Cellule",
|
|
1750
|
+
"children": [
|
|
1751
|
+
{
|
|
1752
|
+
"type": "element",
|
|
1753
|
+
"name": "Paragraphe",
|
|
1754
|
+
"children": [
|
|
1755
|
+
{
|
|
1756
|
+
"type": "text",
|
|
1757
|
+
"text": "Logement social où les travaux réalisés ont rendu l'immeuble à l'état neuf"
|
|
1758
|
+
}
|
|
1759
|
+
]
|
|
1760
|
+
}
|
|
1761
|
+
]
|
|
1762
|
+
},
|
|
1763
|
+
{
|
|
1764
|
+
"type": "element",
|
|
1765
|
+
"name": "Cellule",
|
|
1766
|
+
"children": [
|
|
1767
|
+
{
|
|
1768
|
+
"type": "element",
|
|
1769
|
+
"name": "Paragraphe",
|
|
1770
|
+
"children": [
|
|
1771
|
+
{
|
|
1772
|
+
"type": "element",
|
|
1773
|
+
"name": "Valeur",
|
|
1774
|
+
"children": [
|
|
1775
|
+
{
|
|
1776
|
+
"type": "text",
|
|
1777
|
+
"text": "5,50 %"
|
|
1778
|
+
}
|
|
1779
|
+
]
|
|
1780
|
+
}
|
|
1781
|
+
]
|
|
1782
|
+
}
|
|
1783
|
+
]
|
|
1784
|
+
}
|
|
1785
|
+
]
|
|
1786
|
+
},
|
|
1787
|
+
{
|
|
1788
|
+
"type": "element",
|
|
1789
|
+
"name": "Rangée",
|
|
1790
|
+
"attributes": {
|
|
1791
|
+
"type": "normal"
|
|
1792
|
+
},
|
|
1793
|
+
"children": [
|
|
1794
|
+
{
|
|
1795
|
+
"type": "element",
|
|
1796
|
+
"name": "Cellule",
|
|
1797
|
+
"children": [
|
|
1798
|
+
{
|
|
1799
|
+
"type": "element",
|
|
1800
|
+
"name": "Paragraphe",
|
|
1801
|
+
"children": [
|
|
1802
|
+
{
|
|
1803
|
+
"type": "text",
|
|
1804
|
+
"text": "Logement assimilé à un logement locatif social destiné à être occupé à titre de résidence principale par des ménages sous conditions de ressources et situé dans un quartier faisant l'objet d'une convention de rénovation urbaine ou d'une convention de renouvellement urbain ou situé à moins de 300 m de ces quartiers"
|
|
1805
|
+
}
|
|
1806
|
+
]
|
|
1807
|
+
}
|
|
1808
|
+
]
|
|
1809
|
+
},
|
|
1810
|
+
{
|
|
1811
|
+
"type": "element",
|
|
1812
|
+
"name": "Cellule",
|
|
1813
|
+
"children": [
|
|
1814
|
+
{
|
|
1815
|
+
"type": "element",
|
|
1816
|
+
"name": "Paragraphe",
|
|
1817
|
+
"children": [
|
|
1818
|
+
{
|
|
1819
|
+
"type": "element",
|
|
1820
|
+
"name": "Valeur",
|
|
1821
|
+
"children": [
|
|
1822
|
+
{
|
|
1823
|
+
"type": "text",
|
|
1824
|
+
"text": "10 %"
|
|
1825
|
+
}
|
|
1826
|
+
]
|
|
1827
|
+
}
|
|
1828
|
+
]
|
|
1829
|
+
}
|
|
1830
|
+
]
|
|
1831
|
+
}
|
|
1832
|
+
]
|
|
1833
|
+
},
|
|
1834
|
+
{
|
|
1835
|
+
"type": "element",
|
|
1836
|
+
"name": "Rangée",
|
|
1837
|
+
"attributes": {
|
|
1838
|
+
"type": "normal"
|
|
1839
|
+
},
|
|
1840
|
+
"children": [
|
|
1841
|
+
{
|
|
1842
|
+
"type": "element",
|
|
1843
|
+
"name": "Cellule",
|
|
1844
|
+
"children": [
|
|
1845
|
+
{
|
|
1846
|
+
"type": "element",
|
|
1847
|
+
"name": "Paragraphe",
|
|
1848
|
+
"children": [
|
|
1849
|
+
{
|
|
1850
|
+
"type": "text",
|
|
1851
|
+
"text": "Logement faisant l'objet d'un contrat d'accession à la propriété ou destiné à être occupé par un titulaire de contrat de location-accession et situé dans un quartier faisant l'objet d'une convention de rénovation urbaine ou dans un quartier prioritaire de la politique de la ville ou situé à moins de 300m de ces quartiers"
|
|
1852
|
+
}
|
|
1853
|
+
]
|
|
1854
|
+
}
|
|
1855
|
+
]
|
|
1856
|
+
},
|
|
1857
|
+
{
|
|
1858
|
+
"type": "element",
|
|
1859
|
+
"name": "Cellule",
|
|
1860
|
+
"children": [
|
|
1861
|
+
{
|
|
1862
|
+
"type": "element",
|
|
1863
|
+
"name": "Paragraphe",
|
|
1864
|
+
"children": [
|
|
1865
|
+
{
|
|
1866
|
+
"type": "element",
|
|
1867
|
+
"name": "Valeur",
|
|
1868
|
+
"children": [
|
|
1869
|
+
{
|
|
1870
|
+
"type": "text",
|
|
1871
|
+
"text": "5,50 %"
|
|
1872
|
+
}
|
|
1873
|
+
]
|
|
1874
|
+
}
|
|
1875
|
+
]
|
|
1876
|
+
}
|
|
1877
|
+
]
|
|
1878
|
+
}
|
|
1879
|
+
]
|
|
1880
|
+
}
|
|
1881
|
+
]
|
|
1882
|
+
}
|
|
1883
|
+
]
|
|
1884
|
+
},
|
|
1885
|
+
{
|
|
1886
|
+
"type": "element",
|
|
1887
|
+
"name": "Cas",
|
|
1888
|
+
"children": [
|
|
1889
|
+
{
|
|
1890
|
+
"type": "element",
|
|
1891
|
+
"name": "Titre",
|
|
1892
|
+
"children": [
|
|
1893
|
+
{
|
|
1894
|
+
"type": "text",
|
|
1895
|
+
"text": "Terrain à bâtir"
|
|
1896
|
+
}
|
|
1897
|
+
]
|
|
1898
|
+
},
|
|
1899
|
+
{
|
|
1900
|
+
"type": "element",
|
|
1901
|
+
"name": "Tableau",
|
|
1902
|
+
"children": [
|
|
1903
|
+
{
|
|
1904
|
+
"type": "element",
|
|
1905
|
+
"name": "Titre",
|
|
1906
|
+
"children": [
|
|
1907
|
+
{
|
|
1908
|
+
"type": "text",
|
|
1909
|
+
"text": "Taux de TVA selon la nature et la situation du terrain à bâtir"
|
|
1910
|
+
}
|
|
1911
|
+
]
|
|
1912
|
+
},
|
|
1913
|
+
{
|
|
1914
|
+
"type": "element",
|
|
1915
|
+
"name": "Colonne",
|
|
1916
|
+
"attributes": {
|
|
1917
|
+
"largeur": "10",
|
|
1918
|
+
"type": "normal"
|
|
1919
|
+
}
|
|
1920
|
+
},
|
|
1921
|
+
{
|
|
1922
|
+
"type": "element",
|
|
1923
|
+
"name": "Colonne",
|
|
1924
|
+
"attributes": {
|
|
1925
|
+
"largeur": "10",
|
|
1926
|
+
"type": "normal"
|
|
1927
|
+
}
|
|
1928
|
+
},
|
|
1929
|
+
{
|
|
1930
|
+
"type": "element",
|
|
1931
|
+
"name": "Rangée",
|
|
1932
|
+
"attributes": {
|
|
1933
|
+
"type": "normal"
|
|
1934
|
+
},
|
|
1935
|
+
"children": [
|
|
1936
|
+
{
|
|
1937
|
+
"type": "element",
|
|
1938
|
+
"name": "Cellule",
|
|
1939
|
+
"children": [
|
|
1940
|
+
{
|
|
1941
|
+
"type": "element",
|
|
1942
|
+
"name": "Paragraphe",
|
|
1943
|
+
"children": [
|
|
1944
|
+
{
|
|
1945
|
+
"type": "element",
|
|
1946
|
+
"name": "MiseEnEvidence"
|
|
1947
|
+
},
|
|
1948
|
+
{
|
|
1949
|
+
"type": "element",
|
|
1950
|
+
"name": "MiseEnEvidence",
|
|
1951
|
+
"children": [
|
|
1952
|
+
{
|
|
1953
|
+
"type": "text",
|
|
1954
|
+
"text": "Secteurs ou terrains concernés"
|
|
1955
|
+
}
|
|
1956
|
+
]
|
|
1957
|
+
}
|
|
1958
|
+
]
|
|
1959
|
+
}
|
|
1960
|
+
]
|
|
1961
|
+
},
|
|
1962
|
+
{
|
|
1963
|
+
"type": "element",
|
|
1964
|
+
"name": "Cellule",
|
|
1965
|
+
"children": [
|
|
1966
|
+
{
|
|
1967
|
+
"type": "element",
|
|
1968
|
+
"name": "Paragraphe",
|
|
1969
|
+
"children": [
|
|
1970
|
+
{
|
|
1971
|
+
"type": "element",
|
|
1972
|
+
"name": "MiseEnEvidence",
|
|
1973
|
+
"children": [
|
|
1974
|
+
{
|
|
1975
|
+
"type": "text",
|
|
1976
|
+
"text": "Taux de "
|
|
1977
|
+
},
|
|
1978
|
+
{
|
|
1979
|
+
"type": "element",
|
|
1980
|
+
"name": "LienInterne",
|
|
1981
|
+
"attributes": {
|
|
1982
|
+
"LienPublication": "R24379",
|
|
1983
|
+
"type": "Sigle"
|
|
1984
|
+
},
|
|
1985
|
+
"children": [
|
|
1986
|
+
{
|
|
1987
|
+
"type": "text",
|
|
1988
|
+
"text": "TVA"
|
|
1989
|
+
}
|
|
1990
|
+
]
|
|
1991
|
+
}
|
|
1992
|
+
]
|
|
1993
|
+
}
|
|
1994
|
+
]
|
|
1995
|
+
}
|
|
1996
|
+
]
|
|
1997
|
+
}
|
|
1998
|
+
]
|
|
1999
|
+
},
|
|
2000
|
+
{
|
|
2001
|
+
"type": "element",
|
|
2002
|
+
"name": "Rangée",
|
|
2003
|
+
"attributes": {
|
|
2004
|
+
"type": "normal"
|
|
2005
|
+
},
|
|
2006
|
+
"children": [
|
|
2007
|
+
{
|
|
2008
|
+
"type": "element",
|
|
2009
|
+
"name": "Cellule",
|
|
2010
|
+
"children": [
|
|
2011
|
+
{
|
|
2012
|
+
"type": "element",
|
|
2013
|
+
"name": "Paragraphe",
|
|
2014
|
+
"children": [
|
|
2015
|
+
{
|
|
2016
|
+
"type": "text",
|
|
2017
|
+
"text": "Terrain à bâtir - Cas général"
|
|
2018
|
+
}
|
|
2019
|
+
]
|
|
2020
|
+
}
|
|
2021
|
+
]
|
|
2022
|
+
},
|
|
2023
|
+
{
|
|
2024
|
+
"type": "element",
|
|
2025
|
+
"name": "Cellule",
|
|
2026
|
+
"children": [
|
|
2027
|
+
{
|
|
2028
|
+
"type": "element",
|
|
2029
|
+
"name": "Paragraphe",
|
|
2030
|
+
"children": [
|
|
2031
|
+
{
|
|
2032
|
+
"type": "element",
|
|
2033
|
+
"name": "Valeur",
|
|
2034
|
+
"children": [
|
|
2035
|
+
{
|
|
2036
|
+
"type": "text",
|
|
2037
|
+
"text": "20 %"
|
|
2038
|
+
}
|
|
2039
|
+
]
|
|
2040
|
+
}
|
|
2041
|
+
]
|
|
2042
|
+
}
|
|
2043
|
+
]
|
|
2044
|
+
}
|
|
2045
|
+
]
|
|
2046
|
+
},
|
|
2047
|
+
{
|
|
2048
|
+
"type": "element",
|
|
2049
|
+
"name": "Rangée",
|
|
2050
|
+
"attributes": {
|
|
2051
|
+
"type": "normal"
|
|
2052
|
+
},
|
|
2053
|
+
"children": [
|
|
2054
|
+
{
|
|
2055
|
+
"type": "element",
|
|
2056
|
+
"name": "Cellule",
|
|
2057
|
+
"children": [
|
|
2058
|
+
{
|
|
2059
|
+
"type": "element",
|
|
2060
|
+
"name": "Paragraphe",
|
|
2061
|
+
"children": [
|
|
2062
|
+
{
|
|
2063
|
+
"type": "text",
|
|
2064
|
+
"text": "Terrain à bâtir en Corse"
|
|
2065
|
+
}
|
|
2066
|
+
]
|
|
2067
|
+
}
|
|
2068
|
+
]
|
|
2069
|
+
},
|
|
2070
|
+
{
|
|
2071
|
+
"type": "element",
|
|
2072
|
+
"name": "Cellule",
|
|
2073
|
+
"children": [
|
|
2074
|
+
{
|
|
2075
|
+
"type": "element",
|
|
2076
|
+
"name": "Paragraphe",
|
|
2077
|
+
"children": [
|
|
2078
|
+
{
|
|
2079
|
+
"type": "element",
|
|
2080
|
+
"name": "Valeur",
|
|
2081
|
+
"children": [
|
|
2082
|
+
{
|
|
2083
|
+
"type": "text",
|
|
2084
|
+
"text": "10 %"
|
|
2085
|
+
}
|
|
2086
|
+
]
|
|
2087
|
+
}
|
|
2088
|
+
]
|
|
2089
|
+
}
|
|
2090
|
+
]
|
|
2091
|
+
}
|
|
2092
|
+
]
|
|
2093
|
+
},
|
|
2094
|
+
{
|
|
2095
|
+
"type": "element",
|
|
2096
|
+
"name": "Rangée",
|
|
2097
|
+
"attributes": {
|
|
2098
|
+
"type": "normal"
|
|
2099
|
+
},
|
|
2100
|
+
"children": [
|
|
2101
|
+
{
|
|
2102
|
+
"type": "element",
|
|
2103
|
+
"name": "Cellule",
|
|
2104
|
+
"children": [
|
|
2105
|
+
{
|
|
2106
|
+
"type": "element",
|
|
2107
|
+
"name": "Paragraphe",
|
|
2108
|
+
"children": [
|
|
2109
|
+
{
|
|
2110
|
+
"type": "text",
|
|
2111
|
+
"text": "Terrain à bâtir destiné à la construction de locaux faisant l'objet d'une opération taxable au taux réduit lorsque l'acheteur atteste de cette destination dans l'acte de vente"
|
|
2112
|
+
}
|
|
2113
|
+
]
|
|
2114
|
+
}
|
|
2115
|
+
]
|
|
2116
|
+
},
|
|
2117
|
+
{
|
|
2118
|
+
"type": "element",
|
|
2119
|
+
"name": "Cellule",
|
|
2120
|
+
"children": [
|
|
2121
|
+
{
|
|
2122
|
+
"type": "element",
|
|
2123
|
+
"name": "Paragraphe",
|
|
2124
|
+
"children": [
|
|
2125
|
+
{
|
|
2126
|
+
"type": "element",
|
|
2127
|
+
"name": "Valeur",
|
|
2128
|
+
"children": [
|
|
2129
|
+
{
|
|
2130
|
+
"type": "text",
|
|
2131
|
+
"text": "10 %"
|
|
2132
|
+
}
|
|
2133
|
+
]
|
|
2134
|
+
}
|
|
2135
|
+
]
|
|
2136
|
+
}
|
|
2137
|
+
]
|
|
2138
|
+
}
|
|
2139
|
+
]
|
|
2140
|
+
}
|
|
2141
|
+
]
|
|
2142
|
+
}
|
|
2143
|
+
]
|
|
2144
|
+
}
|
|
2145
|
+
]
|
|
2146
|
+
}
|
|
2147
|
+
]
|
|
2148
|
+
}
|
|
2149
|
+
]
|
|
2150
|
+
},
|
|
2151
|
+
{
|
|
2152
|
+
"type": "element",
|
|
2153
|
+
"name": "VoirAussi",
|
|
2154
|
+
"attributes": {
|
|
2155
|
+
"important": "non"
|
|
2156
|
+
},
|
|
2157
|
+
"children": [
|
|
2158
|
+
{
|
|
2159
|
+
"type": "element",
|
|
2160
|
+
"name": "Dossier",
|
|
2161
|
+
"attributes": {
|
|
2162
|
+
"ID": "N23245",
|
|
2163
|
+
"audience": "Particuliers"
|
|
2164
|
+
},
|
|
2165
|
+
"children": [
|
|
2166
|
+
{
|
|
2167
|
+
"type": "element",
|
|
2168
|
+
"name": "Titre",
|
|
2169
|
+
"children": [
|
|
2170
|
+
{
|
|
2171
|
+
"type": "text",
|
|
2172
|
+
"text": "Achat ou vente d'un logement"
|
|
2173
|
+
}
|
|
2174
|
+
]
|
|
2175
|
+
},
|
|
2176
|
+
{
|
|
2177
|
+
"type": "element",
|
|
2178
|
+
"name": "Theme",
|
|
2179
|
+
"attributes": {
|
|
2180
|
+
"ID": "N19808"
|
|
2181
|
+
},
|
|
2182
|
+
"children": [
|
|
2183
|
+
{
|
|
2184
|
+
"type": "element",
|
|
2185
|
+
"name": "Titre",
|
|
2186
|
+
"children": [
|
|
2187
|
+
{
|
|
2188
|
+
"type": "text",
|
|
2189
|
+
"text": "Logement"
|
|
2190
|
+
}
|
|
2191
|
+
]
|
|
2192
|
+
}
|
|
2193
|
+
]
|
|
2194
|
+
}
|
|
2195
|
+
]
|
|
2196
|
+
}
|
|
2197
|
+
]
|
|
2198
|
+
},
|
|
2199
|
+
{
|
|
2200
|
+
"type": "element",
|
|
2201
|
+
"name": "OuSAdresser",
|
|
2202
|
+
"attributes": {
|
|
2203
|
+
"ID": "R2488",
|
|
2204
|
+
"sve": "non",
|
|
2205
|
+
"type": "Local personnalisable"
|
|
2206
|
+
},
|
|
2207
|
+
"children": [
|
|
2208
|
+
{
|
|
2209
|
+
"type": "element",
|
|
2210
|
+
"name": "Titre",
|
|
2211
|
+
"children": [
|
|
2212
|
+
{
|
|
2213
|
+
"type": "text",
|
|
2214
|
+
"text": "Service des impôts des entreprises (SIE)"
|
|
2215
|
+
}
|
|
2216
|
+
]
|
|
2217
|
+
},
|
|
2218
|
+
{
|
|
2219
|
+
"type": "element",
|
|
2220
|
+
"name": "PivotLocal",
|
|
2221
|
+
"children": [
|
|
2222
|
+
{
|
|
2223
|
+
"type": "text",
|
|
2224
|
+
"text": "sie"
|
|
2225
|
+
}
|
|
2226
|
+
]
|
|
2227
|
+
},
|
|
2228
|
+
{
|
|
2229
|
+
"type": "element",
|
|
2230
|
+
"name": "RessourceWeb",
|
|
2231
|
+
"attributes": {
|
|
2232
|
+
"URL": "https://www.impots.gouv.fr/portail/contacts"
|
|
2233
|
+
}
|
|
2234
|
+
}
|
|
2235
|
+
]
|
|
2236
|
+
},
|
|
2237
|
+
{
|
|
2238
|
+
"type": "element",
|
|
654
2239
|
"name": "OuSAdresser",
|
|
655
2240
|
"attributes": {
|
|
656
2241
|
"ID": "R18478",
|
|
@@ -700,6 +2285,50 @@
|
|
|
700
2285
|
}
|
|
701
2286
|
]
|
|
702
2287
|
},
|
|
2288
|
+
{
|
|
2289
|
+
"type": "element",
|
|
2290
|
+
"name": "Reference",
|
|
2291
|
+
"attributes": {
|
|
2292
|
+
"type": "Texte de référence",
|
|
2293
|
+
"URL": "https://bofip.impots.gouv.fr/bofip/2478-PGP.html/identifiant=BOI-TVA-IMM-10-10-10-20200122",
|
|
2294
|
+
"ID": "R65357"
|
|
2295
|
+
},
|
|
2296
|
+
"children": [
|
|
2297
|
+
{
|
|
2298
|
+
"type": "element",
|
|
2299
|
+
"name": "Titre",
|
|
2300
|
+
"children": [
|
|
2301
|
+
{
|
|
2302
|
+
"type": "text",
|
|
2303
|
+
"text": "Bofip-impôts n°BOI-TVA-IMM-10-10-10 relatif à la définition des opérations soumises à la TVA immobilière"
|
|
2304
|
+
}
|
|
2305
|
+
]
|
|
2306
|
+
},
|
|
2307
|
+
{
|
|
2308
|
+
"type": "element",
|
|
2309
|
+
"name": "Source",
|
|
2310
|
+
"attributes": {
|
|
2311
|
+
"ID": "R30612"
|
|
2312
|
+
},
|
|
2313
|
+
"children": [
|
|
2314
|
+
{
|
|
2315
|
+
"type": "text",
|
|
2316
|
+
"text": "Ministère chargé des finances"
|
|
2317
|
+
}
|
|
2318
|
+
]
|
|
2319
|
+
},
|
|
2320
|
+
{
|
|
2321
|
+
"type": "element",
|
|
2322
|
+
"name": "Complement",
|
|
2323
|
+
"children": [
|
|
2324
|
+
{
|
|
2325
|
+
"type": "text",
|
|
2326
|
+
"text": "Ventes soumises à la TVA immobilière"
|
|
2327
|
+
}
|
|
2328
|
+
]
|
|
2329
|
+
}
|
|
2330
|
+
]
|
|
2331
|
+
},
|
|
703
2332
|
{
|
|
704
2333
|
"type": "element",
|
|
705
2334
|
"name": "Reference",
|
|
@@ -725,7 +2354,7 @@
|
|
|
725
2354
|
"children": [
|
|
726
2355
|
{
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"type": "text",
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-
"text": "Taux de TVA en fonction de la transaction"
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"text": "Article 257 : Taux de TVA immobilière en fonction de la transaction"
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"text": "Transactions exonérées"
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"text": "Transactions exonérées de TVA immobilière"
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"text": "TVA au taux normal"
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"text": "TVA immobilière au taux normal"
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}
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"type": "Texte de référence",
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"URL": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006191654",
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"ID": "R22410"
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{
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"type": "text",
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"text": "Code général des impôts : articles 278-0 bis à 279 bis"
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{
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"type": "text",
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"text": "Articles 278 sexies et 278 sexies-0 A : TVA immobilière au taux réduit"
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"URL": "http://
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"ID": "
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"URL": "http://www.legifrance.gouv.fr/affichCode.do?idSectionTA=LEGISCTA000006179980&cidTexte=LEGITEXT000006069577",
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"ID": "R32780"
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"text": "Code général des impôts : article 297"
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{
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"type": "text",
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"text": "TVA immobilière applicable en Corse"
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"attributes": {
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"ID": "R14660",
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"URL": "https://www.impots.gouv.fr/portail/formulaire/3310-ca3-sd/tva-et-taxes-assimilees-regime-du-reel-normal-mini-reel",
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"numerocerfa": "10963",
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"autrenumero": "3310-CA3-SD",
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"type": "Formulaire"
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},
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{
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"type": "text",
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"text": "Déclaration de la taxe sur la valeur ajoutée (TVA) - Taxe sur la valeur ajoutée et taxes assimilées - Régime réel normal-mini réel"
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}
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"ID": "R30612"
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{
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"type": "text",
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"text": "Ministère chargé des finances"
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}
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"name": "Definition",
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"ID": "R1038"
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{
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"type": "text",
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"text": "Soulte"
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}
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{
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"type": "text",
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"text": "Somme d'argent devant être versée à l'occasion d'un partage par une personne recevant une part ou un bien d'une valeur plus élevée que celle à laquelle ses droits lui permettent de prétendre"
|
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"attributes": {
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"ID": "R24379",
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{
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"type": "text",
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|
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"text": "TVA"
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|
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}
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|
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]
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},
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{
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|
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|
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{
|
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|
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"type": "text",
|
|
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|
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"text": "Taxe sur la valeur ajoutée"
|
|
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|
+
}
|
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|
+
]
|
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|
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|
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{
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|