{"id":532,"date":"2021-09-30T07:06:38","date_gmt":"2021-09-30T05:06:38","guid":{"rendered":"http:\/\/valluis-avocats.com\/?p=532"},"modified":"2025-01-31T11:17:07","modified_gmt":"2025-01-31T10:17:07","slug":"et-si-lifu-etait-une-formidable-opportunite-2","status":"publish","type":"post","link":"https:\/\/valluis-avocats.com\/index.php\/2021\/09\/30\/et-si-lifu-etait-une-formidable-opportunite-2\/","title":{"rendered":"L&rsquo;IFU : une opportunit\u00e9 ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"532\" class=\"elementor elementor-532\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea57bfb elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"ea57bfb\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-47ce83a\" data-id=\"47ce83a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76f4a3b elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"76f4a3b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"6912\" height=\"2400\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/IFU-BANNER_V2.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/IFU-BANNER_V2.png 6912w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/IFU-BANNER_V2-300x104.png 300w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/IFU-BANNER_V2-1024x356.png 1024w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/IFU-BANNER_V2-768x267.png 768w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/IFU-BANNER_V2-1536x533.png 1536w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/IFU-BANNER_V2-2048x711.png 2048w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/IFU-BANNER_V2-1200x417.png 1200w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/IFU-BANNER_V2-1980x688.png 1980w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1568b88 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"1568b88\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"1080\" height=\"1080\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/ifu_Image.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/ifu_Image.png 1080w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/ifu_Image-300x300.png 300w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/ifu_Image-1024x1024.png 1024w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/ifu_Image-150x150.png 150w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/ifu_Image-768x768.png 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-086ec28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"086ec28\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f0088ea\" data-id=\"f0088ea\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dfbdb4f elementor-widget elementor-widget-text-editor\" data-id=\"dfbdb4f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Nathalie Valluis, Avocate &#8211; Janvier 2025<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4f6d83 elementor-widget elementor-widget-image\" data-id=\"a4f6d83\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"580\" height=\"580\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/SI_Image-1024x1024.png\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/SI_Image-1024x1024.png 1024w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/SI_Image-300x300.png 300w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/SI_Image-150x150.png 150w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/SI_Image-768x768.png 768w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/SI_Image.png 1200w\" sizes=\"(max-width: 580px) 100vw, 580px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c61b99 elementor-widget elementor-widget-spacer\" data-id=\"1c61b99\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.e-container.e-container--row .elementor-spacer-inner{width:var(--spacer-size)}.e-container.e-container--column .elementor-spacer-inner,.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f4d7981 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4d7981\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-77c19fc\" data-id=\"77c19fc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2795ef9 elementor-widget elementor-widget-spacer\" data-id=\"2795ef9\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-433d593 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"433d593\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h3 class=\"elementor-heading-title elementor-size-default\">L\u2019IMPORTANCE DU SYSTEME D\u2019INFORMATION (SI)\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cd68c9 elementor-widget elementor-widget-spacer\" data-id=\"4cd68c9\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a629ffb elementor-widget elementor-widget-text-editor\" data-id=\"a629ffb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Dans un \u00e9tablissement financier, la bande IFU n\u2019est pas faite \u00e0 la main entre\u00a0le 1er et le 15 f\u00e9vrier. Les flux sont g\u00e9r\u00e9s par le SI selon un param\u00e9trage\u00a0pr\u00e9d\u00e9fini en fonction&nbsp;:<\/p>\n\n&nbsp;\n<ul>\n \t<li><strong>des clients<\/strong> (personne physique, personne morale, r\u00e9sident, non r\u00e9sident&#8230;),<\/li>\n \t<li><strong>des comptes<\/strong> (personnel, professionnel, simple, joint, indivision&#8230;), des revenus (dividendes, int\u00e9r\u00eats, plus-values, instruments financiers \u00e0 terme\u2026)<\/li>\n \t<li><strong>des \u00e9v\u00e8nements particuliers<\/strong> (changement de r\u00e9sidence fiscale, d\u00e9c\u00e8s&#8230;)<\/li>\n \t<li><strong>de la fiscalit\u00e9<\/strong> (pr\u00e9l\u00e8vement forfaitaire non lib\u00e9ratoire, pr\u00e9l\u00e8vements\u00a0sociaux, retenue \u00e0 la source&#8230;)<\/li>\n<\/ul>\n<p>\n<strong>La qualit\u00e9 des param\u00e9trages est au c\u0153ur de la fiabilit\u00e9. <\/strong>\n<\/p>\n\n<p>Une fois d\u00e9finis, ceux-ci s&rsquo;appliquent \u00e0 tous les produits \/ clients \/ traitements du m\u00eame type, cr\u00e9ant un effet volume pour le meilleur ou pour le pire.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1adc044 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1adc044\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-59d5f78\" data-id=\"59d5f78\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e36c109 elementor-widget elementor-widget-spacer\" data-id=\"e36c109\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d597c12 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"d597c12\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">LA COOP\u00c9RATION AU C\u0152UR DE LA R\u00c9USSITE\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55571ea elementor-widget elementor-widget-spacer\" data-id=\"55571ea\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4930817 elementor-widget elementor-widget-text-editor\" data-id=\"4930817\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Ma\u00eetriser l\u2019aspect fiscal des SI implique une coop\u00e9ration \u00e9troite entre\u00a0:<\/strong><\/p><ul><li><strong>le back office, le middle office\u00a0<\/strong>: premier rempart contre les erreurs (gestion quotidienne des op\u00e9rations, connaissance des flux\u2026)<\/li><li><strong>les informaticiens\u00a0<\/strong>: d\u00e9veloppement et mise \u00e0 jour des syst\u00e8mes<\/li><li><strong>les fiscalistes\u00a0<\/strong>: alertes sur les nouveaut\u00e9s fiscales, r\u00e9ponse aux interrogations des M\u00e9tiers&#8230;<\/li><\/ul><p>\u00c9changer, d\u00e9velopper des outils efficaces et \u00e0 jour (guides, tableaux de synth\u00e8se&#8230;), former, comprendre les contraintes et obligations de chacun (d\u00e9lais, conformit\u00e9, ressources&#8230;) permet de\u00a0:<\/p><ul><li><strong>diminuer significativement le risque commercial et fiscal<\/strong><\/li><li><strong>r\u00e9pondre aux attentes des clients et am\u00e9liorer l\u2019image de marque de la soci\u00e9t\u00e9<\/strong> (documents d&rsquo;aide \u00e0 la d\u00e9claration, notes explicatives&#8230;).<\/li><\/ul><p>En poussant chacun \u00e0 cr\u00e9er un langage commun pour optimiser des comp\u00e9tences diff\u00e9rentes, l\u2019IFU est une belle opportunit\u00e9 de d\u00e9velopper coordination et \u00e9changes entre services.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5fc0a22 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5fc0a22\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-21b3155\" data-id=\"21b3155\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cddf2f5 elementor-widget elementor-widget-spacer\" data-id=\"cddf2f5\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cea3476 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"cea3476\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">L\u2019IFU, UN PROJET \u00c0 PART ENTI\u00c8RE\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2af2ef1 elementor-widget elementor-widget-spacer\" data-id=\"2af2ef1\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5e4674 elementor-widget elementor-widget-text-editor\" data-id=\"b5e4674\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>\u00c9mettre un IFU exact suppose de piloter cette obligation en mode \u00abprojet\u00bb.<\/strong><br \/>Il faut en effet\u00a0:<\/p><ul><li><strong>ma\u00eetriser les r\u00e8gles fiscales<\/strong> et la m\u00e9canique \u00e9conomique des produits financiers<\/li><li><strong>analyser le Cahier des charges informatique<\/strong><\/li><li><strong>traiter les op\u00e9rations sur titres<\/strong> classiques (distribution de dividendes, cession de titres&#8230;) et g\u00e9rer les plus atypiques (spin off ou dividendes en actions \u00e9trangers&#8230;)<\/li><li><strong>effectuer la recette informatique<\/strong> des d\u00e9veloppements annuels.<\/li><\/ul><p>La compr\u00e9hension des contraintes de chacun (d\u00e9lais, conformit\u00e9, impacts commerciaux, organisation des d\u00e9partements&#8230;) est au c\u0153ur du processus.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-85762ef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"85762ef\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-b220431\" data-id=\"b220431\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-82571e5 elementor-widget elementor-widget-spacer\" data-id=\"82571e5\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a705d52 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"a705d52\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">S\u2019ACCORDER SUR LES TERMES, LE PREMIER PAS\n\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abca8ac elementor-widget elementor-widget-spacer\" data-id=\"abca8ac\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1813d9 elementor-widget elementor-widget-text-editor\" data-id=\"d1813d9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Dans les \u00e9tablissements, les int\u00e9r\u00eats des d\u00e9p\u00f4ts \u00e0 terme et comptes sur livrets sont, souvent, consid\u00e9r\u00e9s op\u00e9rationnellement comme des <strong>produits d\u2019\u00ab\u00c9pargne\u00bb<\/strong>, quand les obligations et les titres de cr\u00e9ances n\u00e9gociables (TCN) rel\u00e8vent des<strong> \u00abTitres\u00bb<\/strong>.<\/p>\n<p><br><\/p>\n<p>Fiscalement, les produits de ces supports sont tous qualifi\u00e9s d\u2019int\u00e9r\u00eats et suivent un traitement IFU unique.<\/p>\n<p><br><\/p>\n<p><strong>Ce qu\u2019un fiscaliste va ici r\u00e9sumer en un seul mot&#8230; correspond \u00e0 de multiples activit\u00e9s.<\/strong><\/p>\n<p><br><\/p>\n<p><strong>Conna\u00eetre ces (ses) diff\u00e9rences facilite les remont\u00e9es d\u2019informations, l\u2019exactitude et l\u2019exhaustivit\u00e9 des d\u00e9veloppements informatiques et la d\u00e9tection des anomalies.<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Nathalie Valluis, Avocate &#8211; Janvier 2025 L\u2019IMPORTANCE DU SYSTEME D\u2019INFORMATION (SI) Dans un \u00e9tablissement financier, la bande IFU n\u2019est pas faite \u00e0 la main entre\u00a0le 1er et le 15 f\u00e9vrier. Les flux sont g\u00e9r\u00e9s par le SI selon un param\u00e9trage\u00a0pr\u00e9d\u00e9fini en fonction&nbsp;: &nbsp; des clients (personne physique, personne morale, r\u00e9sident, non r\u00e9sident&#8230;), des comptes (personnel, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":501,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":[],"categories":[1,5],"tags":[6],"_links":{"self":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/532"}],"collection":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/comments?post=532"}],"version-history":[{"count":81,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/532\/revisions"}],"predecessor-version":[{"id":3472,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/532\/revisions\/3472"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/media\/501"}],"wp:attachment":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/media?parent=532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/categories?post=532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/tags?post=532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}