{"id":1798,"date":"2016-02-29T09:41:09","date_gmt":"2016-02-29T07:41:09","guid":{"rendered":"http:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=1798"},"modified":"2016-02-29T11:15:55","modified_gmt":"2016-02-29T09:15:55","slug":"formation-restructuration-et-rapprochement-des-associations-aspects-juridiques-et-fiscaux-3","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/formation-restructuration-et-rapprochement-des-associations-aspects-juridiques-et-fiscaux-3\/","title":{"rendered":"FORMATION &#8211; Restructuration et rapprochement des associations (aspects juridiques et fiscaux)"},"content":{"rendered":"<h1>FORMATION &#8211; Restructuration et rapprochement des associations (aspects juridiques et fiscaux)<\/h1>\n<div class=\"contenu\">\n<h5>Strat\u00e9gie et d\u00e9veloppement des ISBL<\/h5>\n<p>Le vendredi 11 mars 2016 aura lieu \u00e0 LYON une formation Atelier-D\u00e9bat ISBL CONSULTANTS intitul\u00e9e : \u00ab\u00a0<a href=\"http:\/\/www.isbl-consultants.fr\/restructuration_et_rapprochement_des_associa_s_aspects_juridiques_et_fiscaux5bb.html?PHPSESSID=33189484712667a8e10b52adab882fab\">Restructuration et rapprochement des associations (aspects juridiques et fiscaux)<\/a>\u00ab\u00a0.<\/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.isbl-consultants.com\/user_files\/\/bulletin_dinscription_-_11032016.pdf\">bulletin d\u2019inscription <\/a>ci-joints).<\/p>\n<hr \/>\n<p><strong>Intervenant : <\/strong><a href=\"http:\/\/www.isbl-consultants.fr\/colas_amblard_.html\">Colas AMBLARD<\/a>, 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>Les \u00e9volutions pr\u00e9vues par la loi d&rsquo;Economie sociale et solidaire du 31 juillet 2014 et ses d\u00e9crets d&rsquo;application de 2015.<\/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<li>Aspects li\u00e9s \u00e0 la mise en \u0153uvre de la nouvelle carte de r\u00e9gionalisation (Loi NOtre)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\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\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>&nbsp;<\/p>\n<p>III- Enjeux strat\u00e9giques<\/p>\n<ul>\n<li>Comment conduire un rapprochement d\u2019associations : modalit\u00e9s pratiques, aspects juridiques financiers et comptables, optimisation \ufb01scale<\/li>\n<li>Comment optimiser la \ufb01lialisation d\u2019une activit\u00e9 lucrative associative : revoir le projet associatif, 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>Quelles modifications apport\u00e9es par la loi d\u2019\u00e9conomie sociale et solidaire du 31 juillet 2014 et ses d\u00e9crets d&rsquo;application de juillet et ao\u00fbt 2015\u00a0?<\/li>\n<li>Quel r\u00e9gime fiscal applicable en mati\u00e8re de restructuration depuis les instructions fiscales du 13 juin 2014 ?<\/li>\n<li>Mutualisation et nouveau r\u00e9gime de TVA applicable au 1er janvier 2016 en mati\u00e8re de services aux membres (BOFIP-Imp\u00f4ts)<\/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 : F\u00e9d\u00e9rations associative, CROS, 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 style=\"text-align: center;\">***<\/p>\n<p><strong>Renseignements<\/strong> : Valentina RICCI &#8211; ISBL CONSULTANTS, 7 rue D\u00e9sir\u00e9e &#8211; 69001 Lyon &#8211; contact@isbl-consultants.fr<\/p>\n<p><strong>Horaires<\/strong>\u00a0: 9H30\/12h30 &#8211; repas avec l&rsquo;intervenant &#8211; 13h30\/17H30<\/p>\n<p><strong>Lieu<\/strong>\u00a0: Tour Oxyg\u00e8ne, Lyon Part-Dieu<\/p>\n<p>Les Ateliers-D\u00e9bats ISBL CONSULTANTS sont organis\u00e9s en partenariat avec les \u00c9ditions Wolters Kluwer France &#8211; Lamy Associations. Remise gratuite du bulletin Lamy Associations Actualit\u00e9s lors des journ\u00e9es Ateliers &#8211; D\u00e9bats.<\/p>\n<p>Pour en savoir plus :<\/p>\n<p><strong>Inscription Atelier-D\u00e9bat du\u00a0\u00a011\/03\/2016<\/strong>\u00a0:\u00a0<a href=\"http:\/\/www.isbl-consultants.com\/user_files\/\/bulletin_dinscription_-_11032016.pdf\">Je r\u00e9serve maintenant<\/a><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"clear\"><\/div>\n<hr \/>\n<h1 align=\"center\">Documents joints<\/h1>\n<table border=\"0\" width=\"98%\">\n<tbody>\n<tr class=\"bordure\">\n<td width=\"91%\"><a href=\"http:\/\/www.isbl-consultants.com\/user_files\/\/cond_gener_vente13645437.pdf\" target=\"_blanck\">Conditions g\u00e9n\u00e9rales de vente<\/a><\/td>\n<td width=\"31%\"><img decoding=\"async\" src=\"http:\/\/www.isbl-consultants.fr\/images\/pdf-d7486.png\" alt=\"\" border=\"0\" \/><\/td>\n<\/tr>\n<tr class=\"bordure\">\n<td width=\"91%\"><a href=\"http:\/\/www.isbl-consultants.com\/user_files\/\/bulletin_dinscription_-_11032016.pdf\" target=\"_blanck\">Bulletin d&rsquo;inscription<\/a><\/td>\n<td width=\"31%\"><img decoding=\"async\" src=\"http:\/\/www.isbl-consultants.fr\/images\/pdf-d7486.png\" alt=\"\" border=\"0\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>FORMATION &#8211; Restructuration et rapprochement des associations (aspects juridiques et fiscaux) Strat\u00e9gie et d\u00e9veloppement des ISBL Le vendredi 11 mars 2016 aura lieu \u00e0 LYON une formation Atelier-D\u00e9bat ISBL CONSULTANTS intitul\u00e9e : \u00ab\u00a0Restructuration et rapprochement des associations (aspects juridiques et fiscaux)\u00ab\u00a0. Cette formation est organis\u00e9e en partenariat avec la Soci\u00e9t\u00e9 d\u2019\u00e9ditions Wolters-Kluwer Lamy Associations. R\u00e9servez [&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":[105],"tags":[215,250,269,114],"class_list":["post-1798","post","type-post","status-publish","format-standard","hentry","category-formation-2","tag-apport-partiel-dactif-entre-associations","tag-avocat-et-fusion-dasociations","tag-avocat-et-sport","tag-fusion-dassociations"],"_links":{"self":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1798","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=1798"}],"version-history":[{"count":1,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1798\/revisions"}],"predecessor-version":[{"id":1799,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/1798\/revisions\/1799"}],"wp:attachment":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/media?parent=1798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/categories?post=1798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/tags?post=1798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}