{"id":2040,"date":"2016-09-30T14:51:00","date_gmt":"2016-09-30T12:51:00","guid":{"rendered":"http:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=2040"},"modified":"2017-02-17T17:34:55","modified_gmt":"2017-02-17T15:34:55","slug":"fusion-entre-associations-le-transfert-des-deficits-fiscaux-juris-associations-n545-01102016","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/fusion-entre-associations-le-transfert-des-deficits-fiscaux-juris-associations-n545-01102016\/","title":{"rendered":"Fusion entre associations : le transfert des d\u00e9ficits fiscaux (Juris-associations, n\u00b0545, 01\/10\/2016)"},"content":{"rendered":"<h3 style=\"text-align: center;\">Fusion entre associations : le transfert des d\u00e9ficit fiscaux<\/h3>\n<p style=\"text-align: center;\">Retrouvez notre dernier article paru\u00a0<em>in<\/em> Juris-associations, 01\/10\/2016, n\u00b0 545, p. 37-39<\/p>\n<p>&nbsp;<\/p>\n<p>L&rsquo;optimisation d&rsquo;une op\u00e9ration de fusion entre associations fiscalis\u00e9es n\u00e9cessite de proc\u00e9der \u00e0 un grand nombre de v\u00e9rifications particuli\u00e8res, parmi lesquelles celle portant sur le transfert d&rsquo;\u00e9ventuels d\u00e9ficits fiscaux. Toutefois, cette facult\u00e9 offertes par la loi passe par la mise en oeuvre d&rsquo;une proc\u00e9dure mal adapt\u00e9e au secteur associatif. D\u00e9cryptage.<\/p>\n<p><!--more--><\/p>\n<p>Pour en savoir plus : <a href=\"http:\/\/www.juriseditions.fr\/juris-associations.htm\">cliquez ici<\/a><\/p>\n<p>Pour t\u00e9l\u00e9charger l&rsquo;article : <a href=\"http:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-content\/uploads\/2016\/09\/37_39_fiscal_fusion.pdf\">cliquez ici<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fusion entre associations : le transfert des d\u00e9ficit fiscaux Retrouvez notre dernier article paru\u00a0in Juris-associations, 01\/10\/2016, n\u00b0 545, p. 37-39 &nbsp; L&rsquo;optimisation d&rsquo;une op\u00e9ration de fusion entre associations fiscalis\u00e9es n\u00e9cessite de proc\u00e9der \u00e0 un grand nombre de v\u00e9rifications particuli\u00e8res, parmi lesquelles celle portant sur le transfert d&rsquo;\u00e9ventuels d\u00e9ficits fiscaux. Toutefois, cette facult\u00e9 offertes par la [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2179,"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":[283],"tags":[313,323,241,160],"class_list":["post-2040","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-article","tag-avocat-en-droit-des-associations","tag-deficits-fiscaux","tag-fusion-entre-associations","tag-juris-associations"],"_links":{"self":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/2040","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=2040"}],"version-history":[{"count":5,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/2040\/revisions"}],"predecessor-version":[{"id":2083,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/2040\/revisions\/2083"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/media\/2179"}],"wp:attachment":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/media?parent=2040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/categories?post=2040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/tags?post=2040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}