eprintid: 50361
rev_number: 11
eprint_status: archive
userid: 107
dir: disk0/00/05/03/61
datestamp: 2025-02-03 13:17:26
lastmod: 2025-02-03 13:19:36
status_changed: 2025-02-03 13:17:26
type: article
metadata_visibility: show
creators_name: Bissy, Arnaud de
creators_id: Arnaud.De-bissy@ut-capitole.fr
creators_idrefppn: 03485858X
creators_halaffid: 480289
title: Le capital social imaginaire : le cas de l’entreprise individuelle ayant opté pour son assimilation à une EURL (ou une EARL)
ispublished: pub
subjects: subjects_DROIT44
abstract: Le législateur a donné aux entrepreneurs individuels la possibilité d'être assimilés à des EURL au plan fiscal, ce qui, notamment, leur ouvre les portes de l'IS. Or, l'absence de capital social dans les structures individuelles soulève un certain nombre de difficultés qui sont abordées dans l'article.
date: 2024-04-12
date_type: published
publisher: SPPS Société de publications et de publicité pour les sociétés
official_url: https://www.jss.fr/SERIE_%C2%AD%C2%AB_LE_CAPITAL_SOCIAL_%C2%BB_(8)._Le_capital_social_imaginaire__le_cas_de_l%27entreprise_individuelle_assimilee_a_une_EURL_(ou_a_une_EARL)-4470.awp
faculty: droit
divisions: CDA
french_keywords: Capital social
french_keywords: Droit fiscal
french_keywords: Fiction juridique
french_keywords: Assimilation à une société
language: fr
has_fulltext: FALSE
view_date_year: 2024
full_text_status: none
publication: Journal Spécial des Sociétés
place_of_pub: Paris
pagerange: 17-33
refereed: TRUE
issn: 2491-1879
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citation:   Bissy, Arnaud de <https://www.idref.fr/03485858X>  (2024) Le capital social imaginaire : le cas de l’entreprise individuelle ayant opté pour son assimilation à une EURL (ou une EARL).    Journal Spécial des Sociétés.  pp. 17-33.