{"id":218277,"date":"2024-10-31T10:47:50","date_gmt":"2024-10-31T09:47:50","guid":{"rendered":"https:\/\/groupe-reussite.fr\/ressources\/?page_id=218277"},"modified":"2025-06-17T16:59:51","modified_gmt":"2025-06-17T15:59:51","slug":"programme-dcg-ue4","status":"publish","type":"page","link":"https:\/\/groupe-reussite.fr\/ressources\/programme-dcg-ue4\/","title":{"rendered":"Programme UE4 DCG Droit fiscal"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"218277\" class=\"elementor elementor-218277\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\n\t\t<script type=\"text\/javascript\">\n\t\t\tjQuery(document).ready(function() {\n\n\t\t\t\tjQuery(\".elementor-element-65c992c5\").prepend('<div class=\"aepro-section-bs\"><div class=\"aepro-section-bs-inner\"><\/div><\/div>');\n\t\t\t\tvar bgimage = '';\n\t\t\t\tif ('' == 'yes') {\n\n\t\t\t\t\t\/\/if(bgimage == ''){\n\t\t\t\t\t\/\/    var 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bgoverlay,\n\t\t\t\t\tcover: true,\n\t\t\t\t\tdelay: 5000,\n\t\t\t\t\ttimer: true\t\t\t\t});\n\t\t\t\tif ('' == 'yes') {\n\t\t\t\t\tjQuery(\".elementor-element-65c992c5\").children('.aepro-section-bs').children('.aepro-section-bs-inner').children('.vegas-overlay').css('background-image', '');\n\t\t\t\t}\n\t\t\t});\n\t\t<\/script>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-65c992c5 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"65c992c5\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-59af73d9 ae-bg-gallery-type-default\" data-id=\"59af73d9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-59f9990c elementor-widget elementor-widget-text-editor\" data-id=\"59f9990c\" 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\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h1>Programme UE4 DCG : Droit fiscal<\/h1>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4207fe6c elementor-widget elementor-widget-text-editor\" data-id=\"4207fe6c\" 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\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h2 style=\"text-align: center\"><span style=\"color: #ffffff\">Programme d\u00e9taill\u00e9 en Droit fiscal au DCG<\/span><\/h2>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bde738b elementor-align-center elementor-widget elementor-widget-button\" data-id=\"bde738b\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/groupe-reussite.fr\/ressources\/programme-dcg\/\" class=\"elementor-button-link elementor-button elementor-size-md elementor-animation-grow\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Retrouvez tous les programmes du concours DCG<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-4494ac84 elementor-section-full_width elementor-reverse-mobile elementor-section-stretched elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"4494ac84\" 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\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-62488504 ae-bg-gallery-type-default\" data-id=\"62488504\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-inner-section elementor-element elementor-element-14566dc elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"14566dc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-44bfb28 hide_col ae-bg-gallery-type-default\" data-id=\"44bfb28\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f1e3654 strick_col ae-bg-gallery-type-default\" data-id=\"f1e3654\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a1ca282 elementor-widget elementor-widget-heading\" data-id=\"a1ca282\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/groupe-reussite.fr\/ressources\/programmes-lycee\/\">Programme du DCG<\/a><\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d9a02b elementor-widget elementor-widget-heading\" data-id=\"0d9a02b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Programme de DCG<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5d4503 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"b5d4503\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/groupe-reussite.fr\/ressources\/programme-dcg-ue1\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Programme UE1 Fondamentaux du Droit au DCG<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\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-0aaa6f6 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"0aaa6f6\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/groupe-reussite.fr\/ressources\/programme-dcg-ue2\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Programme UE2 Droit des soci\u00e9t\u00e9s et des groupements d'affaires<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\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-e126dab elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"e126dab\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/groupe-reussite.fr\/ressources\/programme-dcg-ue3\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Programme UE3 Droit social<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\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-61f2091 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"61f2091\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/groupe-reussite.fr\/ressources\/programme-dcg-ue4\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Programme UE4 Droit fiscal<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\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-01b5d70 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"01b5d70\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/groupe-reussite.fr\/ressources\/programme-dcg-ue5\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Programme UE5 \u00c9conomie contemporaine<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\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-4b9c945 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"4b9c945\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/groupe-reussite.fr\/ressources\/programme-dcg-ue6\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Programme UE6 Finance d'entreprise<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\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-1f985ea elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"1f985ea\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/groupe-reussite.fr\/ressources\/programme-dcg-ue7\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Programme UE7 Management<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\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-a76697e elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"a76697e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/groupe-reussite.fr\/ressources\/programme-dcg-ue8\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Programme UE8 Syst\u00e8mes d'information de gestion<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\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-de5ccec elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"de5ccec\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/groupe-reussite.fr\/ressources\/programme-dcg-ue9\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Programme UE9 Comptabilit\u00e9<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\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-153230d elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"153230d\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/groupe-reussite.fr\/ressources\/programme-dcg-ue10\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Programme UE10 Comptabilit\u00e9 approfondie<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\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-b84f7ae elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"b84f7ae\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/groupe-reussite.fr\/ressources\/programme-dcg-ue11\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Programme UE11 Contr\u00f4le de gestion<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\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-81b3ac5 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"81b3ac5\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/groupe-reussite.fr\/ressources\/programme-dcg-ue12\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Programme UE12 Anglais des affaires<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\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-2d43362 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"2d43362\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/groupe-reussite.fr\/ressources\/programme-dcg-ue13\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Programme UE13 Communication professionnelle<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\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-eafa268 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"eafa268\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/groupe-reussite.fr\/ressources\/programme-dcg-ue14\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Programme UE14 Langue vivante \u00e9trang\u00e8re<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\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-00dab18 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"00dab18\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/groupe-reussite.fr\/nous-contacter\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">CONTACTEZ-NOUS<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<article class=\"has_ae_slider elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3f65d80a ae-bg-gallery-type-default\" data-id=\"3f65d80a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-inner-section elementor-element elementor-element-64df05e9 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"64df05e9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-4edf3d12 ae-bg-gallery-type-default\" data-id=\"4edf3d12\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1083e92 elementor-widget elementor-widget-heading\" data-id=\"1083e92\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Programme de l'UE4 DCG : Droit fiscal\u200b <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e79e34a elementor-widget elementor-widget-text-editor\" data-id=\"e79e34a\" 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\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p style=\"text-align: justify;\">L&rsquo;<strong>UE4 du DCG<\/strong> porte sur le <strong>droit fiscal<\/strong> et est cruciale pour fournir aux \u00e9tudiants une compr\u00e9hension approfondie du syst\u00e8me fiscal fran\u00e7ais. Elle est compos\u00e9e de plusieurs volets fondamentaux, permettant de ma\u00eetriser la fiscalit\u00e9 sous ses diverses formes. Cet enseignement est essentiel pour toute personne souhaitant exceller dans le domaine de la comptabilit\u00e9, de la gestion ou des conseils fiscaux.<\/p><p>\u00a0<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18b5e55 elementor-widget elementor-widget-heading\" data-id=\"18b5e55\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Objectifs g\u00e9n\u00e9raux du programme UE4 DCG<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01cb278 elementor-widget elementor-widget-text-editor\" data-id=\"01cb278\" 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\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>Le programme de l&rsquo;UE4 au DCG vise \u00e0 d\u00e9velopper chez les \u00e9tudiants les comp\u00e9tences n\u00e9cessaires pour comprendre et appliquer le <strong>droit fiscal fran\u00e7ais<\/strong> dans diff\u00e9rents contextes, que ce soit pour les particuliers ou les entreprises. Il offre une introduction solide aux bases constitutionnelles de l&rsquo;imp\u00f4t et aux multiples classifications fiscales existantes. L\u2019accent est mis sur la recherche et l\u2019analyse des textes de lois, des conventions fiscales internationales et des autres sources r\u00e9glementaires.<\/p><p>Quant aux <strong>comp\u00e9tences cl\u00e9s attendues au programme UE4 DCG<\/strong>, vous devez pouvoir :<\/p><ul><li>Identifier les principales sources du droit fiscal.<\/li><li>D\u00e9terminer les pr\u00e9l\u00e8vements obligatoires, que ce soit pour les personnes ou les entreprises.<\/li><li>Analyser et interpr\u00e9ter les d\u00e9cisions fiscales pour des situations sp\u00e9cifiques.<\/li><\/ul><p>\u00a0<\/p><p>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"213415\" class=\"elementor elementor-213415\">\n\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-inner-section elementor-element elementor-element-3604b54d elementor-section-content-bottom full_width elementor-section-full_width elementor-section-height-min-height elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"3604b54d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-narrow\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-27b9b86d ae-bg-gallery-type-default\" data-id=\"27b9b86d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4396ef31 elementor-widget elementor-widget-heading\" data-id=\"4396ef31\" data-element_type=\"widget\" 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\">PROFS DE DROIT<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30d56f41 elementor-widget elementor-widget-heading\" data-id=\"30d56f41\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Les meilleurs professeurs de droit <\/b>.<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7391806c elementor-widget elementor-widget-heading\" data-id=\"7391806c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Maitrisez les lois et la m\u00e9thode<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-763b8f78 elementor-align-left elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"763b8f78\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/groupe-reussite.fr\/cours-particuliers\/droit\/tous-niveaux\/france\/\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-md\" role=\"button\" id=\"CTA_PRD_CP\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Cours de droit<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\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-6f2dd9ef elementor-widget elementor-widget-text-editor\" data-id=\"6f2dd9ef\" 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\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p style=\"text-align: left\"><b>Avis Google France <\/b><span style=\"color: #e5a430\"><b>\u2605\u2605\u2605\u2605\u2605<\/b><\/span><b> 4,9 sur 5<\/b><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-3ec7d4d4 ae-bg-gallery-type-default\" data-id=\"3ec7d4d4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-201b792 elementor-widget elementor-widget-heading\" data-id=\"201b792\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9tails du programme UE4 DCG en droit fiscal<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08a2a8a elementor-widget elementor-widget-text-editor\" data-id=\"08a2a8a\" 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\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>Le programme UE4 DCG est divis\u00e9 en plusieurs blocs th\u00e9matiques pour couvrir les diff\u00e9rents aspects de la fiscalit\u00e9.<\/p><h3>Introduction g\u00e9n\u00e9rale au droit fiscal (5 heures)<\/h3><p>Cette section pr\u00e9sente les <strong>bases constitutionnelles du droit fiscal<\/strong> et explore les diff\u00e9rentes sources l\u00e9gales, qu&rsquo;elles soient nationales ou internationales. Les \u00e9tudiants apprendront \u00e0 distinguer les imp\u00f4ts directs et indirects, ainsi que les contributions sociales.<\/p><h3>L\u2019imp\u00f4t sur le revenu des personnes physiques (IR) (20 heures)<\/h3><p>Ce module traite en d\u00e9tail des <strong>principes de l&rsquo;imp\u00f4t<\/strong> sur le revenu, notamment l\u2019imposition au niveau du foyer fiscal, la d\u00e9termination des revenus imposables, et les m\u00e9canismes de r\u00e9duction d\u2019imp\u00f4t. Il inclut \u00e9galement des cas pratiques sur le calcul du revenu imposable et la d\u00e9claration fiscale.<\/p><h3>Pr\u00e9l\u00e8vements sociaux (5 heures)<\/h3><p>Les <strong>pr\u00e9l\u00e8vements sociaux<\/strong> tels que la CSG et la CRDS sont analys\u00e9s. Les \u00e9tudiants apprendront \u00e0 calculer ces pr\u00e9l\u00e8vements, et \u00e0 les int\u00e9grer dans le revenu global imposable.<\/p><h3>Imposition des r\u00e9sultats des entreprises (60 heures)<\/h3><p>Ce bloc traite de l\u2019<strong>imposition des entreprises individuelles et des soci\u00e9t\u00e9s<\/strong>. Il couvre les b\u00e9n\u00e9fices industriels et commerciaux (BIC), ainsi que les r\u00e8gles fiscales relatives aux soci\u00e9t\u00e9s soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS). Une attention particuli\u00e8re est accord\u00e9e aux r\u00e9gimes simplifi\u00e9s pour les petites entreprises et aux traitements sp\u00e9cifiques pour les plus-values professionnelles.<\/p><h3>La TVA (Taxe sur la Valeur Ajout\u00e9e) (35 heures)<\/h3><p>La <strong>TVA<\/strong> est l&rsquo;un des imp\u00f4ts les plus importants dans le syst\u00e8me fiscal fran\u00e7ais, tant pour les entreprises que pour les consommateurs. Ce module vise \u00e0 expliquer le champ d\u2019application de la TVA, ses m\u00e9canismes de d\u00e9duction, ainsi que les obligations de d\u00e9claration et de paiement.<\/p><h3>Contr\u00f4le fiscal et contentieux (5 heures)<\/h3><p>Ce module examine les <strong>diff\u00e9rentes formes de contr\u00f4le fiscal<\/strong> auxquelles les contribuables et les entreprises peuvent \u00eatre soumis. Il couvre \u00e9galement les sanctions fiscales, les d\u00e9lais de prescription, et les proc\u00e9dures de recours en cas de contentieux avec l\u2019administration fiscale.<\/p><p><img loading=\"lazy\" class=\"size-full wp-image-218279 aligncenter\" src=\"https:\/\/groupe-reussite.fr\/ressources\/wp-content\/uploads\/2024\/09\/programme-ue4-dcg.jpg\" alt=\"programme ue4 dcg\" width=\"740\" height=\"498\" srcset=\"https:\/\/groupe-reussite.fr\/ressources\/wp-content\/uploads\/2024\/09\/programme-ue4-dcg.jpg 740w, https:\/\/groupe-reussite.fr\/ressources\/wp-content\/uploads\/2024\/09\/programme-ue4-dcg-300x202.jpg 300w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22efca3 elementor-widget elementor-widget-heading\" data-id=\"22efca3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment r\u00e9ussir le programme de l'UE4 au DCG ?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c058957 elementor-widget elementor-widget-text-editor\" data-id=\"c058957\" 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\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>Voici quelques conseils cl\u00e9s pour maximiser vos chances de succ\u00e8s au programme de l&rsquo;UE4 DCG :<\/p><ul><li><strong>Ma\u00eetriser les fondamentaux<\/strong> : l&rsquo;UE4 couvre un large \u00e9ventail de sujets, dont l&rsquo;<strong>imp\u00f4t sur le revenu des personnes physiques<\/strong>, la <strong>TVA<\/strong>, les <strong>pr\u00e9l\u00e8vements sociaux<\/strong> et l&rsquo;<strong>imposition des entreprises<\/strong>. Pour bien r\u00e9ussir :<ol><li>Comprendre les <strong>bases constitutionnelles<\/strong> du droit fiscal, notamment le r\u00f4le de l&rsquo;\u00c9tat et des collectivit\u00e9s dans la collecte des imp\u00f4ts.<\/li><li><strong>\u00c9tudier les diff\u00e9rents types d&rsquo;impositions<\/strong> : IR, IS, TVA, pr\u00e9l\u00e8vements sociaux. Il est crucial de savoir les appliquer et comprendre les modalit\u00e9s de calcul.<\/li><li>Utilisez des <strong>fiches de r\u00e9vision<\/strong> pour chaque imp\u00f4t, en y incluant les bases l\u00e9gales, les m\u00e9thodes de calcul et les exceptions importantes.<\/li><\/ol><\/li><li><strong>S&rsquo;entra\u00eener aux cas pratiques<\/strong> : le droit fiscal n\u2019est pas qu\u2019une mati\u00e8re th\u00e9orique. L\u2019\u00e9preuve comporte des <strong>cas pratiques<\/strong> qui testent la capacit\u00e9 \u00e0 appliquer les r\u00e8gles fiscales \u00e0 des situations r\u00e9elles :<ul><li>R\u00e9visez r\u00e9guli\u00e8rement les <strong>exercices<\/strong> de d\u00e9termination de l&rsquo;imp\u00f4t (imp\u00f4t sur le revenu, TVA, IS) et simulez des calculs de d\u00e9clarations fiscales.<\/li><li>Familiarisez-vous avec les <strong>bar\u00e8mes<\/strong> et taux d&rsquo;imposition actualis\u00e9s.\u00a0<\/li><li>R\u00e9p\u00e9tez les <strong>annales<\/strong> des \u00e9preuves de l&rsquo;UE4 DCG des ann\u00e9es pr\u00e9c\u00e9dentes. Cela vous permettra de rep\u00e9rer les types de questions r\u00e9currentes et de vous entra\u00eener \u00e0 r\u00e9pondre rapidement.<\/li><\/ul><\/li><li><strong>Suivre l&rsquo;actualit\u00e9 fiscale<\/strong> : le droit fiscal \u00e9volue constamment. Il est crucial de se tenir \u00e0 jour sur les derni\u00e8res r\u00e9formes fiscales et les nouveaut\u00e9s l\u00e9gislatives :<ul><li>Consultez les <strong>Bulletins Officiels des Finances Publiques<\/strong> (BOFIP) pour les actualit\u00e9s.<\/li><li>Restez attentif aux <strong>modifications<\/strong> des taux d\u2019imposition, aux nouveaux cr\u00e9dits d\u2019imp\u00f4t, ou encore aux <strong>\u00e9volutions<\/strong> de la r\u00e9glementation sur la TVA.\u00a0<\/li><li>Installez une alerte sur les <strong>principaux sites d&rsquo;information fiscale<\/strong> pour recevoir les derni\u00e8res mises \u00e0 jour.<\/li><\/ul><\/li><li><strong>D\u00e9velopper une bonne m\u00e9thode de travail<\/strong> : l&rsquo;\u00e9preuve d&rsquo;UE4 n\u00e9cessite de l&rsquo;organisation et une m\u00e9thode efficace. Voici quelques conseils m\u00e9thodologiques :<ul><li><strong>Savoir lire et analyser les documents fiscaux<\/strong> (textes de loi, conventions fiscales, documents de l&rsquo;administration fiscale).<\/li><li><strong>Structurer vos r\u00e9ponses<\/strong> : pour chaque question, commencez par rappeler les r\u00e8gles fiscales applicables, avant d\u2019argumenter et d\u2019appliquer ces r\u00e8gles au cas pratique.<\/li><li><strong>G\u00e9rer le temps<\/strong> : lors de l\u2019\u00e9preuve, il est essentiel de r\u00e9partir votre temps en fonction des diff\u00e9rentes questions afin de ne pas \u00eatre pris de court.<\/li><\/ul><\/li><li><strong>R\u00e9viser en groupe ou avec un professeur particulier<\/strong> : \u00e9tudier en groupe permet d\u2019\u00e9changer sur des notions difficiles et de mieux comprendre certains m\u00e9canismes gr\u00e2ce aux explications d&rsquo;autres \u00e9tudiants. Si vous avez des difficult\u00e9s avec certaines parties du programme, un <a href=\"https:\/\/groupe-reussite.fr\/cours-particuliers\/droit\/tous-niveaux\/paris\/\">professeur de droit particuliee \u00e0 Paris<\/a>\u00a0peut vous apporter un soutien personnalis\u00e9.\u00a0<\/li><li><strong>Simuler les conditions d&rsquo;examen<\/strong> : pour \u00eatre pr\u00eat le jour J, il est important de vous mettre dans les conditions r\u00e9elles d\u2019examen :<ul><li>Faites des <strong>examens blancs<\/strong> en respectant le temps imparti pour vous habituer \u00e0 la pression.<\/li><li>Utilisez uniquement les <strong>ressources autoris\u00e9es<\/strong> (par exemple, les codes fiscaux) pour vous entra\u00eener \u00e0 les consulter rapidement.<\/li><\/ul><\/li><li><strong>G\u00e9rer le stress<\/strong> : les \u00e9preuves du DCG, notamment l\u2019UE4, sont exigeantes. Il est essentiel de rester calme et concentr\u00e9. Prenez soin de votre hygi\u00e8ne de vie (sommeil, alimentation, pauses r\u00e9guli\u00e8res) pour arriver \u00e0 l\u2019examen dans les meilleures conditions.<\/li><\/ul>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd4e7a6 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"bd4e7a6\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Programme DCG<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Programme UE4 DCG : Droit fiscal Programme d\u00e9taill\u00e9 en Droit fiscal au DCG Retrouvez tous les programmes du concours DCG Programme du DCG Programme de DCG Programme UE1 Fondamentaux du Droit au DCG Programme UE2 Droit des soci\u00e9t\u00e9s et des groupements d&rsquo;affaires Programme UE3 Droit social Programme UE4 Droit fiscal Programme UE5 \u00c9conomie contemporaine Programme [&hellip;]<\/p>\n","protected":false},"author":81,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.2.1 - 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