{"id":5439,"date":"2014-09-14T11:58:07","date_gmt":"2014-09-14T09:58:07","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=5439"},"modified":"2014-09-14T11:58:07","modified_gmt":"2014-09-14T09:58:07","slug":"durcissement-des-sanctions-pour-defaut-de-presentation-de-la-comptabilite-informatisee-sur-support-dematerialise-de-comptes-consolides-et-de-la-comptabilite-analytique","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=5439","title":{"rendered":"Durcissement des sanctions pour d\u00e9faut de pr\u00e9sentation de la comptabilit\u00e9 informatis\u00e9e sur support d\u00e9mat\u00e9rialis\u00e9, de comptes consolid\u00e9s et de la comptabilit\u00e9 analytique"},"content":{"rendered":"<p style=\"text-align: justify;\">Le durcissement des sanctions pour pour d\u00e9faut de pr\u00e9sentation de la <strong>comptabilit\u00e9 informatis\u00e9e sur support d\u00e9mat\u00e9rialis\u00e9<\/strong> annonc\u00e9 dans le projet de loi de finances rectificative a \u00e9t\u00e9 adopt\u00e9 (articles 23 et 24 de la Loi de finances rectificative 2014, adopt\u00e9e le 23 juillet 2014).<\/p>\n<p style=\"text-align: justify;\">Le montant de l&#8217;amende est d\u00e9sormais \u00e9gal \u00e0 :<\/p>\n<ul>\n<li>5 000 \u20ac<\/li>\n<li>ou, en cas de rectification et si le montant est plus \u00e9lev\u00e9, \u00e0 une majoration de 10 % des droits mis \u00e0 la charge du contribuable.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Par ailleurs, le d\u00e9faut de pr\u00e9sentation de la <strong>comptabilit\u00e9 analytique<\/strong> ou des <strong>comptes consolid\u00e9s<\/strong> est d\u00e9sormais passible d\u2019une amende \u00e9gale \u00e0 20 000 \u20ac.<\/p>\n<p style=\"text-align: justify;\">Les d\u00e9fauts de pr\u00e9sentation de comptes relev\u00e9s lors de v\u00e9rifications de comptabilit\u00e9 signifi\u00e9es \u00e0 compter du lendemain de la publication de la Loi de finances au Journal Officiel seront sanctionn\u00e9s selon ces nouvelles modalit\u00e9s.<\/p>\n<p style=\"text-align: justify;\"><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>\u2026<\/em><\/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=\"Durcissement%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%2C%20de%20comptes%20consolid%C3%A9s%20et%20de%20la%20comptabilit%C3%A9%20analytique\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Le durcissement des sanctions pour pour d\u00e9faut de pr\u00e9sentation de la comptabilit\u00e9 informatis\u00e9e sur support d\u00e9mat\u00e9rialis\u00e9 annonc\u00e9 dans le projet de loi de finances rectificative a \u00e9t\u00e9 adopt\u00e9 (articles 23 et 24 de la Loi de finances rectificative 2014, adopt\u00e9e le 23 juillet 2014). Le montant de l&#8217;amende est d\u00e9sormais \u00e9gal \u00e0 : 5 000 &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=5439\" class=\"more-link\">Continue reading &lsquo;Durcissement des sanctions pour d\u00e9faut de pr\u00e9sentation de la comptabilit\u00e9 informatis\u00e9e sur support d\u00e9mat\u00e9rialis\u00e9, de comptes consolid\u00e9s et de la comptabilit\u00e9 analytique&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=\"Durcissement%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%2C%20de%20comptes%20consolid%C3%A9s%20et%20de%20la%20comptabilit%C3%A9%20analytique\";<\/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":[7,1535,324,800],"tags":[1116,1340,1213,1654,1113,1645,941,510,1210,1211,1114],"class_list":["post-5439","post","type-post","status-publish","format-standard","hentry","category-breves","category-comptabilite-analytique","category-comptes-consolides","category-cycle-fiscalite","tag-administration-fiscale","tag-cfci","tag-cgi","tag-comptabilite-analytique","tag-comptabilite-dematerialisee","tag-comptes-consolides","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\/5439","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=5439"}],"version-history":[{"count":4,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/5439\/revisions"}],"predecessor-version":[{"id":5443,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/5439\/revisions\/5443"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}