{"id":1438,"date":"2014-12-05T10:59:33","date_gmt":"2014-12-05T08:59:33","guid":{"rendered":"http:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=1438"},"modified":"2015-02-23T16:10:37","modified_gmt":"2015-02-23T14:10:37","slug":"save-the-date-04-decembre-2014-loi-ess-le-nouveau-regime-des-fusions-des-associations-et-fondations","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/save-the-date-04-decembre-2014-loi-ess-le-nouveau-regime-des-fusions-des-associations-et-fondations\/","title":{"rendered":"Intervention sur le th\u00e8me \u00ab Loi ESS : le nouveau r\u00e9gime des fusions des associations et fondations \u00bb"},"content":{"rendered":"

\u00ab Loi ESS : le nouveau r\u00e9gime des fusions des associations et fondations \u00bb<\/p>\n

N\u00e9es de la pratique, les op\u00e9rations de fusion, scission et apport partiel d\u2019actif au sein du secteur non marchand ont aujourd\u2019hui un cadre l\u00e9gal. La loi du 31 juillet 2014 vient notamment pr\u00e9ciser les modalit\u00e9s des fusions entre les associations et entre les fondations, encourageant ainsi la mutualisation des actions et des moyens, dans un contexte de rationalisation des financements publics.<\/p>\n

Vous souhaitez comprendre les enjeux de ce nouveau cadre juridique et \u00e9valuer son int\u00e9r\u00eat pour votre structure ?<\/p>\n

C’est devant pr\u00e8s de 70 participants (associations et fondations, avocats, experts comptables et \u00e9tudiants) que Colas Amblard (Cabinet NPS consulting) accompagn\u00e9 de Catherine Larrod\u00e9, Avocats au Barreau de Lyon, membres de la Commission Droit des associations et des fondations, ont pr\u00e9sent\u00e9 le nouveau dispositif issu de la loi ESS. Ils se sont attard\u00e9s sur les opportunit\u00e9s qu\u2019apportent de telles op\u00e9rations pour le secteur des Organismes sans but Lucratif ainsi que la marche \u00e0 suivre pour les mener \u00e0 bien. Ils ont \u00e9galement pu expliciter \u00e0 cette occasion le nouveau r\u00e9gime fiscal des fusions, scissions et apports partiels d’actifs entre associations en application des instructions fiscales du 13 juin 2014.<\/p>\n

Ce Petit-D\u00e9jeuner d\u00e9bats \u00e9tait organis\u00e9 par la Commission Droit des associations du Barreau de Lyon.<\/p>\n

Voir le bulletin d’inscription : cliquez ici<\/a><\/p>\n

Voir l’invitation : cliquez ici<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\u00ab Loi ESS : le nouveau r\u00e9gime des fusions des associations et fondations \u00bb N\u00e9es de la pratique, les op\u00e9rations de fusion, scission et apport partiel d\u2019actif au sein du secteur non marchand ont aujourd\u2019hui un cadre l\u00e9gal. La loi du 31 juillet 2014 vient notamment pr\u00e9ciser les modalit\u00e9s des fusions entre les associations et […]<\/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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[105],"tags":[10,137,138,139,140,15,126,121],"class_list":["post-1438","post","type-post","status-publish","format-standard","hentry","category-formation-2","tag-association","tag-avocat-specialise-dans-le-secteur-associatif","tag-droit-des-associations","tag-droit-des-fondations","tag-droit-des-fonds-de-dotation","tag-economie-sociale-et-solidaire","tag-fiscalite-des-associations","tag-loi-deconomie-sociale-et-solidaire"],"_links":{"self":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1438","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/comments?post=1438"}],"version-history":[{"count":7,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1438\/revisions"}],"predecessor-version":[{"id":1478,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1438\/revisions\/1478"}],"wp:attachment":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/media?parent=1438"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/categories?post=1438"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/tags?post=1438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}