{"id":1620,"date":"2015-09-04T15:14:21","date_gmt":"2015-09-04T13:14:21","guid":{"rendered":"http:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=1620"},"modified":"2015-09-04T15:14:21","modified_gmt":"2015-09-04T13:14:21","slug":"seuil-declenchant-le-recours-a-un-commissaire-aux-apports-pour-les-operations-de-restructuration-des-associations-et-des-fondations","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/seuil-declenchant-le-recours-a-un-commissaire-aux-apports-pour-les-operations-de-restructuration-des-associations-et-des-fondations\/","title":{"rendered":"Seuil d\u00e9clenchant le recours \u00e0 un commissaire aux apports pour les op\u00e9rations de restructuration des associations et des fondations"},"content":{"rendered":"

Le d\u00e9cret n\u00b0 2015-1017 du 18 ao\u00fbt 2015 publi\u00e9 au JO du 20 ao\u00fbt 2015, fixe le montant au-del\u00e0 duquel les op\u00e9rations\u00a0de restructuration des associations et des fondations\u00a0devront \u00eatre pr\u00e9c\u00e9d\u00e9es de l’examen d’un rapport d’un commissaire aux apports et d\u00e9finit les \u00e9l\u00e9ments d\u00e9terminant ce montant.<\/h4>\n
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Les articles 71<\/a>, 72<\/a> et 86<\/a> de la loi n\u00b0 2014-856 du 31 juillet 2014 relative \u00e0 l’\u00e9conomie sociale et solidaire ont pr\u00e9vu que les op\u00e9rations de fusion, scission, apport partiel d’actif entre associations et fondations dot\u00e9es de la personnalit\u00e9 morale devront \u00eatre pr\u00e9c\u00e9d\u00e9es, au-del\u00e0 d’un seuil, de l’examen d’un rapport \u00e9tabli par un commissaire \u00e0 la fusion, \u00e0 la scission ou aux apports.<\/p>\n

Le d\u00e9cret fixe ce montant \u00e0 1 550 000 euros<\/strong>. Ce montant se d\u00e9termine au regard de la somme des \u00e9l\u00e9ments d’actifs transmis lors de l’op\u00e9ration.<\/p>\n

Le d\u00e9cret s\u2019applique \u00e9galement aux associations d\u2019Alsace et Moselle r\u00e9gies par la loi d\u2019Empire de 1908, en application de l\u2019\u00a0<\/a>article 72 de la loi ESS (les fusions d\u2019associations en version alsaco mosellane)\u00a0et aux fondations, en application de l\u2019\u00a0article 86 de la loi ESS \u00a0(de la fusion de fondations).<\/p>\n

Le\u00a0texte entre en vigueur le 1er octobre 2015.<\/p>\n

En savoir plus :<\/strong><\/p>\n

Pour en savoir plus\u00a0: \u00a0cliquez ici<\/a><\/p>\n

\n

\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Le d\u00e9cret n\u00b0 2015-1017 du 18 ao\u00fbt 2015 publi\u00e9 au JO du 20 ao\u00fbt 2015, fixe le montant au-del\u00e0 duquel les op\u00e9rations\u00a0de restructuration des associations et des fondations\u00a0devront \u00eatre pr\u00e9c\u00e9d\u00e9es de l’examen d’un rapport d’un commissaire aux apports et d\u00e9finit les \u00e9l\u00e9ments d\u00e9terminant ce montant. Les articles 71, 72 et 86 de la loi n\u00b0 […]<\/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":[137,230,231,229,114,226,228,227],"class_list":["post-1620","post","type-post","status-publish","format-standard","hentry","category-actualites","tag-avocat-specialise-dans-le-secteur-associatif","tag-avocat-specialise-dans-les-fondations","tag-avocat-specialise-dans-les-fonds-de-dotation","tag-decret-n2005-1017-du-18-aout-2015","tag-fusion-dassociations","tag-fusions-de-fondations","tag-loi-du-31-juillet-2014-relative-a-leconomie-sociale-et-solidaire","tag-restructuration-des-associations-et-fondations"],"_links":{"self":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1620","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=1620"}],"version-history":[{"count":2,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1620\/revisions"}],"predecessor-version":[{"id":1622,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1620\/revisions\/1622"}],"wp:attachment":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/media?parent=1620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/categories?post=1620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/tags?post=1620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}