{"id":205,"date":"2025-09-27T09:25:09","date_gmt":"2025-09-27T09:25:09","guid":{"rendered":"https:\/\/www.mbjustitia.com\/?p=205"},"modified":"2025-11-04T08:55:09","modified_gmt":"2025-11-04T08:55:09","slug":"memento-professions-liberales","status":"publish","type":"post","link":"https:\/\/www.mbjustitia.com\/ar\/memento-professions-liberales\/","title":{"rendered":"M\u00e9mento professions lib\u00e9rales"},"content":{"rendered":"\n<p>Ce M\u00e9mento expose avec clart\u00e9 les r\u00e8gles applicables aux professions lib\u00e9rales dans les domaines :<\/p>\n\n\n\n<p><br><strong>&#8211;&nbsp;juridique<\/strong>&nbsp;: d\u00e9finition et organisation des professions lib\u00e9rales, modes d\u2019exercice (SCM, SCP, SEL, SPFPL\u2026), responsabilit\u00e9 professionnelle,<\/p>\n\n\n\n<p><br><strong>&#8211;&nbsp;fiscal<\/strong>&nbsp;: imp\u00f4t sur le revenu, TVA, contribution \u00e9conomique territoriale, fiscalit\u00e9 patrimoniale, contr\u00f4le fiscal,<\/p>\n\n\n\n<p><br><strong>&#8211;&nbsp;social<\/strong>&nbsp;: protection sociale (maladie, maternit\u00e9, retraite, d\u00e9c\u00e8s-invalidit\u00e9, etc.), relations de travail avec les salari\u00e9s,<\/p>\n\n\n\n<p><br><strong>&#8211;&nbsp;comptable<\/strong>&nbsp;: comptabilit\u00e9 de tr\u00e9sorerie, comptabilit\u00e9 de type commercial, dispositions sp\u00e9cifiques \u00e0 certaines professions, aux soci\u00e9t\u00e9s et groupements\u2026<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ce M\u00e9mento expose avec clart\u00e9 les r\u00e8gles applicables aux professions lib\u00e9rales dans les domaines : &#8211;&nbsp;juridique&nbsp;: d\u00e9finition et organisation des professions lib\u00e9rales, modes d\u2019exercice (SCM, SCP, SEL, SPFPL\u2026), responsabilit\u00e9 professionnelle, &#8211;&nbsp;fiscal&nbsp;: imp\u00f4t sur le revenu, TVA, contribution \u00e9conomique territoriale, fiscalit\u00e9 patrimoniale, contr\u00f4le fiscal, &#8211;&nbsp;social&nbsp;: protection sociale (maladie, maternit\u00e9, retraite, d\u00e9c\u00e8s-invalidit\u00e9, etc.), relations de travail avec [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":262,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-205","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-our-publications","entry"],"_links":{"self":[{"href":"https:\/\/www.mbjustitia.com\/ar\/wp-json\/wp\/v2\/posts\/205","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mbjustitia.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mbjustitia.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mbjustitia.com\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mbjustitia.com\/ar\/wp-json\/wp\/v2\/comments?post=205"}],"version-history":[{"count":1,"href":"https:\/\/www.mbjustitia.com\/ar\/wp-json\/wp\/v2\/posts\/205\/revisions"}],"predecessor-version":[{"id":206,"href":"https:\/\/www.mbjustitia.com\/ar\/wp-json\/wp\/v2\/posts\/205\/revisions\/206"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mbjustitia.com\/ar\/wp-json\/wp\/v2\/media\/262"}],"wp:attachment":[{"href":"https:\/\/www.mbjustitia.com\/ar\/wp-json\/wp\/v2\/media?parent=205"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mbjustitia.com\/ar\/wp-json\/wp\/v2\/categories?post=205"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mbjustitia.com\/ar\/wp-json\/wp\/v2\/tags?post=205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}