{"version":"1.0","provider_name":"Le Blog GERESO","provider_url":"https:\/\/www.gereso.com\/actualites","author_name":"Damien P\u00e9an","author_url":"https:\/\/www.gereso.com\/actualites\/author\/d-pean\/","title":"Renonciation \u00e0 l\u2019option pour l\u2019IS - Le Blog GERESO","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"MwAnacUdDJ\"><a href=\"https:\/\/www.gereso.com\/actualites\/2019\/07\/12\/renonciation-option-is\/\">Renonciation \u00e0 l\u2019option pour l\u2019IS<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.gereso.com\/actualites\/2019\/07\/12\/renonciation-option-is\/embed\/#?secret=MwAnacUdDJ\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Renonciation \u00e0 l\u2019option pour l\u2019IS\u00a0\u00bb &#8212; Le Blog GERESO\" data-secret=\"MwAnacUdDJ\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.gereso.com\/actualites\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"La loi de finances pour 2019 permet aux soci\u00e9t\u00e9s de personnes de renoncer \u00e0 leur option pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Un d\u00e9cret d\u2019application et les commentaires de l\u2019administration fiscale sont venus pr\u00e9ciser les modalit\u00e9s d\u2019application de cette mesure. Une option en principe irr\u00e9vocable En principe, les soci\u00e9t\u00e9s de personnes (SNC, EURL avec associ\u00e9 unique [&hellip;]"}