{"id":265,"date":"2012-09-16T22:04:11","date_gmt":"2012-09-16T22:04:11","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=265"},"modified":"2012-09-16T22:06:55","modified_gmt":"2012-09-16T22:06:55","slug":"durcissement-des-possibilites-de-transfert-des-deficits-et-creation-de-nouveaux-cas-de-perte-du-droit-au-report-des-deficits","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=265","title":{"rendered":"Durcissement des possibilit\u00e9s de transfert des d\u00e9ficits et cr\u00e9ation de nouveaux cas de perte du droit au report des d\u00e9ficits"},"content":{"rendered":"<p>L&rsquo;article 15 de la loi n\u00b02012-958 du 16 ao\u00fbt 2012 restreint les possibilit\u00e9s de transfert des d\u00e9ficits sur agr\u00e9ment en cas d&rsquo;op\u00e9rations de restructuration et d\u00e9finit le <strong>changement r\u00e9el d&rsquo;activit\u00e9<\/strong> ce qui aboutit \u00e0 \u00e9largir les cas de perte du droit au report des d\u00e9ficits. Ces mesures sont applicables aux exercices clos \u00e0 compter du 4 juillet 2012.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;article 15 de la loi n\u00b02012-958 du 16 ao\u00fbt 2012 restreint les possibilit\u00e9s de transfert des d\u00e9ficits sur agr\u00e9ment en cas d&rsquo;op\u00e9rations de restructuration et d\u00e9finit le changement r\u00e9el d&rsquo;activit\u00e9 ce qui aboutit \u00e0 \u00e9largir les cas de perte du droit au report des d\u00e9ficits. Ces mesures sont applicables aux exercices clos \u00e0 compter du [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-265","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/265","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=265"}],"version-history":[{"count":2,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/265\/revisions"}],"predecessor-version":[{"id":267,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/265\/revisions\/267"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}