{"id":1034,"date":"2013-06-03T12:02:19","date_gmt":"2013-06-03T10:02:19","guid":{"rendered":"http:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=1034"},"modified":"2013-12-18T17:15:12","modified_gmt":"2013-12-18T15:15:12","slug":"fiscalite-des-dons-manuels-la-revelation-doit-resulter-dune-demarche-volontaire","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/fiscalite-des-dons-manuels-la-revelation-doit-resulter-dune-demarche-volontaire\/","title":{"rendered":"Fiscalit\u00e9 des dons manuels : la r\u00e9v\u00e9lation doit r\u00e9sulter d&rsquo;une d\u00e9marche volontaire !"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>En application de l\u2019article 757 du Code g\u00e9n\u00e9ral des imp\u00f4ts, les dons manuels b\u00e9n\u00e9ficiant aux associations (autres que celles d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral) sont soumis aux droits de mutation \u00e0 titre on\u00e9reux\u00a0 au taux de 60%, d\u00e8s lors qu\u2019ils font l\u2019objet d\u2019une r\u00e9v\u00e9lation \u00e0 l\u2019administration fiscale.<\/strong><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\">Cette derni\u00e8re notion est sujette \u00e0 interpr\u00e9tation depuis un arr\u00eat de la Cour de cassation du 5 octobre 2004 (Cass. com. n\u00b003-15.709).\u00a0A cette occasion, la juridiction supr\u00eame avait valid\u00e9 la position de l\u2019administration fiscale, laquelle consid\u00e9rait que la d\u00e9couverte d\u2019un don manuel \u00e0 l\u2019occasion de la v\u00e9rification de la comptabilit\u00e9 d\u2019une association valait \u00ab\u00a0<em>r\u00e9v\u00e9lation\u00a0<\/em>\u00bb au sens de l\u2019article 757 pr\u00e9cit\u00e9. Critiquant cette conception extensive\u00a0de la notion de r\u00e9v\u00e9lation, les associations \u00ab\u00a0<em>T\u00e9moins de J\u00e9hovah<\/em> \u00bb ont saisi la Cour europ\u00e9enne des droits de l\u2019homme (CEDH, 30 juin 2011, n\u00b08916\/05) et obtenu la condamnation de l\u2019Etat fran\u00e7ais et d\u2019importantes indemnisations pour atteinte \u00e0 la libert\u00e9 de conscience. C\u2019est dans ce contexte qu\u2019intervient la derni\u00e8re d\u00e9cision de la Cour de cassation en date du 15 janvier 2013 (Cass. com. n\u00b012-11.642) appel\u00e9 une nouvelle fois \u00e0 se prononcer &#8230;<\/p>\n<p style=\"text-align: justify;\"><strong>Colas Amblard<\/strong><\/p>\n<p style=\"text-align: justify;\">Ma\u00eetre de conf\u00e9rence associ\u00e9 \u00e0 l&rsquo;Universit\u00e9 Jean Moulin Lyon III<\/p>\n<p style=\"text-align: justify;\">Docteur en droit &#8211; Avocat associ\u00e9<\/p>\n<p style=\"text-align: justify;\">NPS consulting<\/p>\n<p style=\"text-align: justify;\">Cet article a fait l&rsquo;objet d&rsquo;une publication dans la Revue Associations Mode d&rsquo;Emploi n\u00b0150, juin 2013 (Edito).<\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>En application de l\u2019article 757 du Code g\u00e9n\u00e9ral des imp\u00f4ts, les dons manuels b\u00e9n\u00e9ficiant aux associations (autres que celles d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral) sont soumis aux droits de mutation \u00e0 titre on\u00e9reux\u00a0 au taux de 60%, d\u00e8s lors qu\u2019ils font l\u2019objet d\u2019une r\u00e9v\u00e9lation \u00e0 l\u2019administration fiscale.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","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":"","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":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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