{"id":552,"date":"2013-12-26T23:11:05","date_gmt":"2013-12-26T23:11:05","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=552"},"modified":"2013-12-26T23:11:05","modified_gmt":"2013-12-26T23:11:05","slug":"location-meublee-effectuee-par-une-societe-de-personnes-precisions","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=552","title":{"rendered":"Location meubl\u00e9e effectu\u00e9e par une soci\u00e9t\u00e9 de personnes : pr\u00e9cisions"},"content":{"rendered":"<p>La condition d&rsquo;inscription au registre du commerce et des soci\u00e9t\u00e9s (RCS) en qualit\u00e9 de loueur en meubl\u00e9 professionnel \u00e9tant appr\u00e9ci\u00e9e au niveau de la soci\u00e9t\u00e9 de personnes exer\u00e7ant cette activit\u00e9, l&rsquo;associ\u00e9 unique d&rsquo;une EURL non inscrite en cette qualit\u00e9 au RCS ne peut pas imputer sur son revenu global les d\u00e9ficits r\u00e9alis\u00e9s.<\/p>\n<p><em>CE 9-10-2013 n\u00b0 346046<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La condition d&rsquo;inscription au registre du commerce et des soci\u00e9t\u00e9s (RCS) en qualit\u00e9 de loueur en meubl\u00e9 professionnel \u00e9tant appr\u00e9ci\u00e9e au niveau de la soci\u00e9t\u00e9 de personnes exer\u00e7ant cette activit\u00e9, l&rsquo;associ\u00e9 unique d&rsquo;une EURL non inscrite en cette qualit\u00e9 au RCS ne peut pas imputer sur son revenu global les d\u00e9ficits r\u00e9alis\u00e9s. CE 9-10-2013 n\u00b0 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,5],"tags":[],"class_list":["post-552","post","type-post","status-publish","format-standard","hentry","category-fiscalite","category-strategiepatrimoniale"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/552","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=552"}],"version-history":[{"count":1,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/552\/revisions"}],"predecessor-version":[{"id":553,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/552\/revisions\/553"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}