[{"text": "Principe du transfert de charge", "anchor": "principe"}, {"text": "Les comptes 791 et 796", "anchor": "comptes"}, {"text": "Cas pratique : refacturation de frais", "anchor": "refacturation"}, {"text": "Mise à disposition de personnel", "anchor": "personnel"}, {"text": "Transfert de charge ou prestation de services ?", "anchor": "distinction"}, {"text": "Impact fiscal et TVA", "anchor": "fiscal"}]