{"id":1514,"date":"2015-05-01T12:00:31","date_gmt":"2015-05-01T10:00:31","guid":{"rendered":"http:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=1514"},"modified":"2015-05-04T17:06:43","modified_gmt":"2015-05-04T15:06:43","slug":"formation-du-6-novembre-2015-restructuration-et-rapprochement-des-associations-aspects-juridiques-et-fiscaux","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/formation-du-6-novembre-2015-restructuration-et-rapprochement-des-associations-aspects-juridiques-et-fiscaux\/","title":{"rendered":"Formation du 6 novembre 2015 &#8211; Restructuration et rapprochement des associations (aspects juridiques et fiscaux)"},"content":{"rendered":"<p>Le vendredi 6 NOVEMBRE 2015 aura lieu \u00e0 LYON une formation Atelier-D\u00e9bat ISBL CONSULTANTS intitul\u00e9e : \u00ab\u00a0Restructuration et rapprochement des associations (aspects juridiques et fiscaux)\u00a0\u00bb.<\/p>\n<p>Cette formation est organis\u00e9e en partenariat avec la Soci\u00e9t\u00e9 d\u2019\u00e9ditions <a href=\"http:\/\/www.wkf.fr\/fiche-produit\/editions-lamy\/secteur-public-associations\/302-lamy-associations.html\">Wolters-Kluwer Lamy Associations<\/a>.<\/p>\n<p>R\u00e9servez d\u00e8s maintenant votre Atelier-D\u00e9bat (programme et<a href=\"http:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-content\/uploads\/2015\/05\/bulletin-dinscription-06112015.pdf\"> bulletin d\u2019inscription <\/a>ci-joints).<\/p>\n<p><!--more--><\/p>\n<p><strong>Intervenant :<\/strong>\u00a0Colas AMBLARD, Docteur en droit, avocat associ\u00e9, Soci\u00e9t\u00e9 d\u2019avocats NPS CONSULTING, Directeur des Publications ISBL CONSULTANTS.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Objectifs :<\/strong><\/p>\n<ul>\n<li>Appr\u00e9hender les hypoth\u00e8ses de restructuration des associations.<\/li>\n<li>Conna\u00eetre le ph\u00e9nom\u00e8ne et identi\ufb01er les diff\u00e9rentes causes de restructuration et de rapprochement des associations en France ; comprendre les diff\u00e9rentes modalit\u00e9s envisageables en mati\u00e8re de restructuration et de rapprochement des associations ; ma\u00eetriser les enjeux strat\u00e9giques li\u00e9s aux op\u00e9rations de restructuration ou de rapprochement ; optimiser les aspects juridiques et \ufb01scaux li\u00e9s \u00e0 ces diff\u00e9rentes op\u00e9rations.<\/li>\n<li><strong>Les \u00e9volutions pr\u00e9vues par la loi d&rsquo;Economie sociale et solidaire.<\/strong><\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Programme :<\/strong><\/p>\n<p>I- Pr\u00e9sentation du ph\u00e9nom\u00e8ne et des causes du rapprochement ou de la restructuration des associations<\/p>\n<ul>\n<li>Les diff\u00e9rentes causes<\/li>\n<li>Les diff\u00e9rents modes de rapprochement et de restructuration<\/li>\n<li>Pr\u00e9sentation des enjeux strat\u00e9giques<\/li>\n<\/ul>\n<p>II- Pourquoi et comment envisager une restructuration ou un rapprochement d\u2019associations ?<\/p>\n<ul>\n<li>Pr\u00e9sentation des diff\u00e9rents modes de rapprochement possibles<\/li>\n<\/ul>\n<ol>\n<li>L\u2019\u00e9change de services : le mandat, la mise \u00e0 disposition, la prestation de services\u2026<\/li>\n<li>La mise en commun de moyens humains et mat\u00e9riels : cr\u00e9ation d\u2019un GIE, d\u2019une association, d\u2019un GCSMS dans le domaine \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0sanitaire et social\u2026<\/li>\n<li>L\u2019articulation d\u2019une politique commune : cr\u00e9ation d\u2019une f\u00e9d\u00e9ration ou d\u2019une union d\u2019associations<\/li>\n<li>Le regroupement : la fusion absorption ou le transfert d\u2019activit\u00e9s entre associations<\/li>\n<\/ol>\n<ul>\n<li>Pr\u00e9sentation des diff\u00e9rents modes de restructuration fiscale<\/li>\n<\/ul>\n<ol>\n<li>La sectorisation des activit\u00e9s lucratives des associations<\/li>\n<li>La cr\u00e9ation d\u2019une \ufb01liale commerciale<\/li>\n<\/ol>\n<p>III- Enjeux strat\u00e9giques<\/p>\n<ul>\n<li>Comment conduire un rapprochement d\u2019associations : modalit\u00e9s pratiques, aspects strat\u00e9giques, optimisation \ufb01scale<\/li>\n<li>Comment optimiser la \ufb01lialisation d\u2019une activit\u00e9 lucrative associative : savoir faire un \u00e9tat des lieux de la situation \ufb01scale de son association, d\u00e9terminer le mode de gestion et de d\u00e9tention de capital de la \ufb01liale, modalit\u00e9s pratique de la \ufb01lialisation, optimisation \ufb01scale<\/li>\n<li><strong>Quelles modifications apport\u00e9es par la loi d\u2019\u00e9conomie sociale et solidaire ?<\/strong><\/li>\n<li><strong>Quel r\u00e9gime fiscal applicable en mati\u00e8re de restructuration depuis les instructions fiscales du 13 juin 2014 ?<\/strong><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Public vis\u00e9 :<\/strong>\u00a0Tout acteur concern\u00e9 par les restructurations et le rapprochement des associations : dirigeants associatifs, repr\u00e9sentants des collectivit\u00e9s ou acteurs d\u00e9concentr\u00e9s de l\u2019Etat, \ufb01nanceurs publics et priv\u00e9s. Professionnels du secteur associatif : avocats, experts-comptables, consultants\u2026<\/p>\n<p>&nbsp;<\/p>\n<p>Nombre de places limit\u00e9.<\/p>\n<p>&nbsp;<\/p>\n<p>Pour r\u00e9server son inscription :\u00a0<a href=\"http:\/\/www.isbl-consultants.fr\/restructuration_et_rapprochement_des_associa_s_aspects_juridiques_et_fiscaux5bb.html\">cliquez ici<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le vendredi 6 NOVEMBRE 2015 aura lieu \u00e0 LYON une formation Atelier-D\u00e9bat ISBL CONSULTANTS intitul\u00e9e : \u00ab\u00a0Restructuration et rapprochement des associations (aspects juridiques et fiscaux)\u00a0\u00bb. Cette formation est organis\u00e9e en partenariat avec la Soci\u00e9t\u00e9 d\u2019\u00e9ditions Wolters-Kluwer Lamy Associations. R\u00e9servez d\u00e8s maintenant votre Atelier-D\u00e9bat (programme et bulletin d\u2019inscription ci-joints).<\/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":[3],"tags":[192,52,191,11],"class_list":["post-1514","post","type-post","status-publish","format-standard","hentry","category-actualites","tag-aspects-juridiques-fiscaux","tag-associations","tag-rapprochement","tag-restructuration"],"_links":{"self":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1514","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=1514"}],"version-history":[{"count":5,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1514\/revisions"}],"predecessor-version":[{"id":1538,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1514\/revisions\/1538"}],"wp:attachment":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/media?parent=1514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/categories?post=1514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/tags?post=1514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}