{"id":1625,"date":"2015-10-28T16:00:52","date_gmt":"2015-10-28T14:00:52","guid":{"rendered":"http:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=1625"},"modified":"2015-10-28T17:27:39","modified_gmt":"2015-10-28T15:27:39","slug":"retrouvez-le-prochain-article-de-colas-amblard-chez-juris-associations","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/retrouvez-le-prochain-article-de-colas-amblard-chez-juris-associations\/","title":{"rendered":"Le fonds de dotation fait-il (vraiment) partie de l&rsquo;ESS ?"},"content":{"rendered":"<p><strong>Article de Colas Amblard\u00a0publi\u00e9 aux \u00e9ditions\u00a0Juris-associations (Dalloz), n\u00b0526, 15 oct. 2015, pp. 37-39, rubrique Juridique.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>La loi du 31 juillet 2014 relative \u00e0 l\u2019Economie sociale et solidaire (ESS) contient plusieurs articles applicables aux fonds de dotation (FDD). Pour autant, cette personne morale \u00e0 but non lucratif entre-t-elle dans le champ d\u2019application de l\u2019ESS\u00a0? A priori non, m\u00eame si la \u00ab\u00a0plasticit\u00e9\u00a0\u00bb de la loi du 04 ao\u00fbt 2008 devrait permettre aux FDD d\u2019acc\u00e9der au p\u00e9rim\u00e8tre de l\u2019ESS.<\/strong><\/p>\n<p>Instaur\u00e9 par la loi de modernisation de l\u2019\u00e9conomie du 4 ao\u00fbt 2008<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a>, aux articles 140 et 141, le FDD<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a> est entr\u00e9 en vigueur le 6 ao\u00fbt de la m\u00eame ann\u00e9e. Il a pour objectif de financer des activit\u00e9s d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral ou\/et des organismes sans but lucratif exer\u00e7ant des activit\u00e9s d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral. A l\u2019instar des fondations, des associations, mais \u00e9galement des mutuelles et des coop\u00e9ratives, cette nouvelle personne morale de droit priv\u00e9 s\u2019organise autour du principe de propri\u00e9t\u00e9 impartageable des b\u00e9n\u00e9fices. Pour autant, peut-elle faire partie du p\u00e9rim\u00e8tre de l\u2019ESS\u00a0?<\/p>\n<p><em>(&#8230;)<\/em><\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> L. 2008-776 du 4 ao\u00fbt 2008 (JO du 06 ao\u00fbt), art. 140 et 141<\/p>\n<p><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> C. Amblard, Le fonds de dotation\u00a0: cr\u00e9ation, gestion, optimisation, Ed. Lamy, Collec. Axe Droit, 2<sup>\u00e8me<\/sup> \u00e9dition<\/p>\n<p>Pour lire l&rsquo;article complet : <a href=\"http:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-content\/uploads\/2015\/09\/JA526_33_35.pdf\"><strong>cliquez ici<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Article de Colas Amblard\u00a0publi\u00e9 aux \u00e9ditions\u00a0Juris-associations (Dalloz), n\u00b0526, 15 oct. 2015, pp. 37-39, rubrique Juridique. &nbsp; La loi du 31 juillet 2014 relative \u00e0 l\u2019Economie sociale et solidaire (ESS) contient plusieurs articles applicables aux fonds de dotation (FDD). Pour autant, cette personne morale \u00e0 but non lucratif entre-t-elle dans le champ d\u2019application de l\u2019ESS\u00a0? A [&hellip;]<\/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":[164,146,179,235,79,236],"class_list":["post-1625","post","type-post","status-publish","format-standard","hentry","category-actualites","tag-avocat-et-entreprises-de-leconomie-sociale-et-solidaire","tag-avocat-et-fonds-de-dotation","tag-avocat-et-loi-deconomie-sociale-et-solidaire","tag-ess","tag-fonds-de-dotation","tag-re"],"_links":{"self":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1625","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=1625"}],"version-history":[{"count":5,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1625\/revisions"}],"predecessor-version":[{"id":1654,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1625\/revisions\/1654"}],"wp:attachment":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/media?parent=1625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/categories?post=1625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/tags?post=1625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}