{"id":5137,"date":"2014-07-10T09:40:22","date_gmt":"2014-07-10T07:40:22","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=5137"},"modified":"2014-07-10T09:40:22","modified_gmt":"2014-07-10T07:40:22","slug":"projet-de-loi-de-finances-rectificative-pour-2014-durcissement-des-sanctions-pour-defaut-de-presentation-de-la-comptabilite-informatisee-sur-support-dematerialise","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=5137","title":{"rendered":"Projet de loi de finances rectificative pour 2014 : durcissement des sanctions pour d\u00e9faut de pr\u00e9sentation de la comptabilit\u00e9 informatis\u00e9e sur support d\u00e9mat\u00e9rialis\u00e9"},"content":{"rendered":"<p style=\"text-align: justify;\">Les d\u00e9put\u00e9s ont durci, dans le cadre de l\u2019adoption du projet de loi de finances rectificative pour 2014 le 1er juillet dernier, le r\u00e9gime des sanctions pour d\u00e9faut de pr\u00e9sentation de la comptabilit\u00e9 informatis\u00e9e sur support d\u00e9mat\u00e9rialis\u00e9 (actuellement de 1 500 \u20ac) :<\/p>\n<ul>\n<li>Il serait sanctionn\u00e9 par une amende \u00e9gale \u00e0 5 000 \u20ac ou, en cas de rectification et si le montant est plus \u00e9lev\u00e9, d&#8217;une majoration de 10 % des droits mis \u00e0 la charge du contribuable (article 5 undecies) ;<\/li>\n<li>En cas de d\u00e9faut de pr\u00e9sentation de la comptabilit\u00e9 analytique ou des comptes consolid\u00e9s dans le cadre d&#8217;une v\u00e9rification de comptabilit\u00e9 en infraction aux dispositions de l&#8217;article L 13 du LPF, l&#8217;amende encourue serait port\u00e9e \u00e0 20 000 \u20ac (article 5 duodecies).<\/li>\n<\/ul>\n<p>A suivre&#8230;<\/p>\n<p><em>Tous savoir sur le <a title=\"Tous les articles en rapport avec le Fichier des Ecritures Comptables\" href=\"http:\/\/www.auditsi.eu\/?tag=fec\">Fichier des Ecritures Comptables (FEC)<\/a>&#8230;<\/em><\/p>\n<p style=\"text-align: justify;\">\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=\"Projet%20de%20loi%20de%20finances%20rectificative%20pour%202014%20%3A%20durcissement%20des%20sanctions%20pour%20d%C3%A9faut%20de%20pr%C3%A9sentation%20de%20la%20comptabilit%C3%A9%20informatis%C3%A9e%20sur%20support%20d%C3%A9mat%C3%A9rialis%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>Les d\u00e9put\u00e9s ont durci, dans le cadre de l\u2019adoption du projet de loi de finances rectificative pour 2014 le 1er juillet dernier, le r\u00e9gime des sanctions pour d\u00e9faut de pr\u00e9sentation de la comptabilit\u00e9 informatis\u00e9e sur support d\u00e9mat\u00e9rialis\u00e9 (actuellement de 1 500 \u20ac) : Il serait sanctionn\u00e9 par une amende \u00e9gale \u00e0 5 000 \u20ac ou, &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=5137\" class=\"more-link\">Continue reading &lsquo;Projet de loi de finances rectificative pour 2014 : durcissement des sanctions pour d\u00e9faut de pr\u00e9sentation de la comptabilit\u00e9 informatis\u00e9e sur support d\u00e9mat\u00e9rialis\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=\"Projet%20de%20loi%20de%20finances%20rectificative%20pour%202014%20%3A%20durcissement%20des%20sanctions%20pour%20d%C3%A9faut%20de%20pr%C3%A9sentation%20de%20la%20comptabilit%C3%A9%20informatis%C3%A9e%20sur%20support%20d%C3%A9mat%C3%A9rialis%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":[800],"tags":[1116,1340,1213,1113,941,510,1210,1211,1114],"class_list":["post-5137","post","type-post","status-publish","format-standard","hentry","category-cycle-fiscalite","tag-administration-fiscale","tag-cfci","tag-cgi","tag-comptabilite-dematerialisee","tag-controle-des-comptabilites-informatisees","tag-controle-fiscal","tag-fec","tag-fichier-des-ecritures-comptables","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\/5137","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=5137"}],"version-history":[{"count":1,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/5137\/revisions"}],"predecessor-version":[{"id":5138,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/5137\/revisions\/5138"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}