{"id":2531,"date":"2012-11-25T18:38:57","date_gmt":"2012-11-25T16:38:57","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=2531"},"modified":"2012-11-25T18:46:30","modified_gmt":"2012-11-25T16:46:30","slug":"presentation-obligatoire-de-la-comptabilite-sous-forme-dematerialisee-dans-le-cadre-dune-verification-de-comptabilite","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=2531","title":{"rendered":"Pr\u00e9sentation obligatoire de la comptabilit\u00e9 sous forme d\u00e9mat\u00e9rialis\u00e9e dans le cadre d\u2019une v\u00e9rification de comptabilit\u00e9"},"content":{"rendered":"<p style=\"text-align: justify;\">A compter des contr\u00f4les fiscaux ouverts en 2014, les entreprises qui tiennent une comptabilit\u00e9 d\u00e9mat\u00e9rialis\u00e9e devront la pr\u00e9senter sous cette forme sous peine d&#8217;une amende de 1 500 \u20ac par exercice contr\u00f4l\u00e9. C&#8217;est une des nouvelles dispositions pr\u00e9vue par le projet de Loi de finances rectificative pour 2012 (article 11) en vu de lutter contre la fraude fiscale. Comme par le pass\u00e9, le contribuable aura la possibilit\u00e9 de demander la restitution de la copie des donn\u00e9es transmises \u00e0 l&#8217;Administration en fin de proc\u00e9dure.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2012\/11\/Logo-Administration-fiscale.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2532\" title=\"Logo Administration fiscale\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2012\/11\/Logo-Administration-fiscale.jpg\" alt=\"Logo Administration fiscale\" width=\"293\" height=\"172\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">L&#8217;application en 2014 doit laisser le temps n\u00e9cessaire \u00e0 l&#8217;Administration et aux \u00e9diteurs de logiciels de d\u00e9finir de nouvelles normes de transmission des donn\u00e9es comptables.<\/p>\n<p>Le vote d\u00e9finitif de la Loi de finances rectificative par l&#8217;Assembl\u00e9e Nationale est pr\u00e9vu pour fin d\u00e9cembre 2012.<\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Pr%C3%A9sentation%20obligatoire%20de%20la%20comptabilit%C3%A9%20sous%20forme%20d%C3%A9mat%C3%A9rialis%C3%A9e%20dans%20le%20cadre%20d%E2%80%99une%20v%C3%A9rification%20de%20comptabilit%C3%A9\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>A compter des contr\u00f4les fiscaux ouverts en 2014, les entreprises qui tiennent une comptabilit\u00e9 d\u00e9mat\u00e9rialis\u00e9e devront la pr\u00e9senter sous cette forme sous peine d&#8217;une amende de 1 500 \u20ac par exercice contr\u00f4l\u00e9. C&#8217;est une des nouvelles dispositions pr\u00e9vue par le projet de Loi de finances rectificative pour 2012 (article 11) en vu de lutter contre &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=2531\" class=\"more-link\">Continue reading &lsquo;Pr\u00e9sentation obligatoire de la comptabilit\u00e9 sous forme d\u00e9mat\u00e9rialis\u00e9e dans le cadre d\u2019une v\u00e9rification de comptabilit\u00e9&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Pr%C3%A9sentation%20obligatoire%20de%20la%20comptabilit%C3%A9%20sous%20forme%20d%C3%A9mat%C3%A9rialis%C3%A9e%20dans%20le%20cadre%20d%E2%80%99une%20v%C3%A9rification%20de%20comptabilit%C3%A9\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[7,717],"tags":[1116,1113,510,1117,1115,1114],"class_list":["post-2531","post","type-post","status-publish","format-standard","hentry","category-breves","category-comptes-annuels","tag-administration-fiscale","tag-comptabilite-dematerialisee","tag-controle-fiscal","tag-donnees-comptables","tag-fraude-fiscale","tag-loi-de-finances"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/2531","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2531"}],"version-history":[{"count":4,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/2531\/revisions"}],"predecessor-version":[{"id":2535,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/2531\/revisions\/2535"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2531"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2531"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2531"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}