{"id":2290,"date":"2023-03-01T08:00:16","date_gmt":"2023-03-01T07:00:16","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=2290"},"modified":"2023-05-09T16:12:43","modified_gmt":"2023-05-09T14:12:43","slug":"activite-partielle-liee-a-la-hausse-du-prix-de-l-energie","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=2290","title":{"rendered":"Activit\u00e9 partielle li\u00e9e \u00e0 la hausse du prix de l\u2019\u00e9nergie"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2290\" class=\"elementor elementor-2290\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8dc7dfe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8dc7dfe\" data-element_type=\"section\" data-e-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-98a9150\" data-id=\"98a9150\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c5a50ad elementor-widget elementor-widget-heading\" data-id=\"c5a50ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">L'actualit\u00e9 du mois de mars 2023<\/h1>\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2893e5b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2893e5b\" data-element_type=\"section\" data-e-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-6f78c70\" data-id=\"6f78c70\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52c7ba5 elementor-widget elementor-widget-heading\" data-id=\"52c7ba5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Actualit\u00e9s sociales<\/h2>\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0dc9249 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0dc9249\" data-element_type=\"section\" data-e-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-31c1f8d\" data-id=\"31c1f8d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-89c4ba4 elementor-widget elementor-widget-heading\" data-id=\"89c4ba4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Activit\u00e9 partielle li\u00e9e \u00e0 la hausse du prix de l'\u00e9nergie<\/h3>\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a153084 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a153084\" data-element_type=\"section\" data-e-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-63673c9\" data-id=\"63673c9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cdb726b elementor-widget elementor-widget-text-editor\" data-id=\"cdb726b\" data-element_type=\"widget\" data-e-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\t\t<p class=\"MsoNormal\" style=\"text-align: justify;line-height: 150%;margin: 7.5pt 0cm 7.5pt 0cm\"><span style=\"font-size: 9.0pt;line-height: 150%;font-family: 'Arial',sans-serif;color: #222222\">Les entreprises fortement affect\u00e9es par la hausse des prix du gaz et\/ou de l\u2019\u00e9lectricit\u00e9, peuvent \u00eatre \u00e9ligibles au b\u00e9n\u00e9fice de l\u2019activit\u00e9 partielle et pour le motif \u00ab toutes autres circonstances exceptionnelles \u00bb.\u202f\u00a0<\/span><\/p><p class=\"MsoNormal\" style=\"text-align: justify;line-height: 150%;margin: 7.5pt 0cm 7.5pt 0cm\"><span style=\"font-size: 9.0pt;line-height: 150%;font-family: 'Arial',sans-serif;color: #222222\">\u00c0 ce titre, la hausse des prix du gaz et de l\u2019\u00e9lectricit\u00e9 peut \u00eatre retenue aux conditions cumulatives\u202f:\u00a0\u00a0<\/span><\/p><ul style=\"margin-top: 0cm\" type=\"disc\"><li class=\"MsoNormal\" style=\"color: #222222;margin-top: 7.5pt;margin-bottom: 7.5pt;text-align: justify;line-height: 150%\"><span style=\"font-size: 9.0pt;line-height: 150%;font-family: 'Arial',sans-serif\">D\u2019avoir des achats de gaz et\/ou d\u2019\u00e9lectricit\u00e9 atteignant au moins 3 % de son chiffre d\u2019affaires,\u00a0<\/span><\/li><li class=\"MsoNormal\" style=\"color: #222222;margin-top: 7.5pt;margin-bottom: 7.5pt;text-align: justify;line-height: 150%\"><span style=\"font-size: 9.0pt;line-height: 150%;font-family: 'Arial',sans-serif\">De subir une baisse d\u2019exc\u00e9dent brut d\u2019exploitation (EBE), \u00e0 la date de d\u00e9p\u00f4t de la demande (\u00e9tant pr\u00e9cis\u00e9 que pour\u202fles demandes relatives \u00e0 l\u2019ann\u00e9e 2023 cette baisse doit \u00eatre constat\u00e9e par rapport \u00e0 l\u2019EBE 2022).\u202f\u00a0<\/span><\/li><\/ul><p class=\"MsoNormal\" style=\"text-align: justify;line-height: 150%;margin: 7.5pt 0cm 7.5pt 0cm\"><span style=\"font-size: 9.0pt;line-height: 150%;font-family: 'Arial',sans-serif;color: #222222\">Le respect de ces conditions doit \u00eatre attest\u00e9 par un document \u00e9tabli par un tiers de confiance (expert-comptable ou commissaire aux comptes), d\u00e9pos\u00e9 par l\u2019entreprise lors de la demande d\u2019activit\u00e9 partielle, et accompagn\u00e9 des documents comptables ayant permis au tiers de confiance d\u2019\u00e9tablir cette attestation.\u00a0<\/span><\/p><p class=\"MsoNormal\" style=\"text-align: justify;line-height: 150%;margin: 7.5pt 0cm 7.5pt 0cm\"><u><span style=\"font-size: 9.0pt;line-height: 150%;font-family: 'Arial',sans-serif;color: #222222\">Dur\u00e9e maximale de recours \u00e0 l\u2019activit\u00e9 partielle<\/span><\/u><span style=\"font-size: 9.0pt;line-height: 150%;font-family: 'Arial',sans-serif;color: #222222\">\u202f:\u00a0<\/span><\/p><p class=\"MsoNormal\" style=\"text-align: justify;line-height: 150%;margin: 7.5pt 0cm 7.5pt 0cm\"><span style=\"font-size: 9.0pt;line-height: 150%;font-family: 'Arial',sans-serif;color: #222222\">La dur\u00e9e maximale est de 3 mois renouvelable une fois, (soit 6 mois) sur une p\u00e9riode de 12 mois cons\u00e9cutifs.\u00a0<\/span><\/p><p><span style=\"font-size: 9.0pt;font-family: 'Arial',sans-serif;color: #222222\">Cette p\u00e9riode est appr\u00e9ci\u00e9e de mani\u00e8re glissante. Ainsi, il convient de\u202f<strong>se placer au dernier jour de la p\u00e9riode d\u2019autorisation demand\u00e9e<\/strong>\u202fafin de v\u00e9rifier que, sur les 12 mois pr\u00e9c\u00e9dant cette date, l\u2019entreprise n\u2019a pas b\u00e9n\u00e9fici\u00e9 de plus de 6 mois d\u2019autorisation de placement en activit\u00e9 partielle (en tenant compte des p\u00e9riodes d\u2019autorisation qui font l\u2019objet de la demande de validation).\u00a0<\/span><\/p>\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b9a3be7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b9a3be7\" data-element_type=\"section\" data-e-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-0c47436\" data-id=\"0c47436\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e219d7a elementor-widget elementor-widget-image\" data-id=\"e219d7a\" data-element_type=\"widget\" data-e-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 decoding=\"async\" width=\"261\" height=\"144\" src=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/03\/Capture-decran-2023-03-14-073619.png\" class=\"attachment-large size-large wp-image-2300\" alt=\"\" \/>\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<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&rsquo;actualit\u00e9 du mois de mars 2023 Actualit\u00e9s sociales Activit\u00e9 partielle li\u00e9e \u00e0 la hausse du prix de l&rsquo;\u00e9nergie Les entreprises fortement affect\u00e9es par la hausse des prix du gaz et\/ou de l\u2019\u00e9lectricit\u00e9, peuvent \u00eatre \u00e9ligibles au b\u00e9n\u00e9fice de l\u2019activit\u00e9 partielle et pour le motif \u00ab toutes autres circonstances exceptionnelles \u00bb.\u202f\u00a0 \u00c0 ce titre, la hausse [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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