{"id":2552,"date":"2019-01-10T19:13:33","date_gmt":"2019-01-10T17:13:33","guid":{"rendered":"http:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=2552"},"modified":"2019-01-10T19:13:33","modified_gmt":"2019-01-10T17:13:33","slug":"modeles-associatifs-hybrides-attention-au-risque-dabus-de-confiance","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/modeles-associatifs-hybrides-attention-au-risque-dabus-de-confiance\/","title":{"rendered":"Mod\u00e8les associatifs hybrides : attention au risque d\u2019abus de confiance"},"content":{"rendered":"
\n
\"Colas<\/a><\/div>\n
r\u00e9dig\u00e9 par Colas AMBLARD <\/a><\/div>\n
\n

lien vers sa fiche<\/a> lien vers ses formations<\/a><\/p>\n

<\/form>\n<\/div>\n<\/div>\n
\n

Le secteur associatif adopte de plus en plus souvent des modes d\u2019organisation hybrides ce qui implique que des dirigeants occupent des postes \u00e0 \u00ab\u00a0double emploi\u00a0<\/em>\u00bb. Dans de tel sch\u00e9ma, les associations doivent \u00eatre particuli\u00e8rement vigilantes face au risque d\u2019abus de confiance auquel elles peuvent \u00eatre expos\u00e9es.<\/strong><\/p>\n

En l\u2019esp\u00e8ce<\/a>, une association exploitait une radio ind\u00e9pendante imbriqu\u00e9e avec une autre association et une soci\u00e9t\u00e9 filiale. \u00c0 la suite du contr\u00f4le par l\u2019administration fiscale, le dirigeant commun \u00e0 ces groupements a \u00e9t\u00e9 condamn\u00e9 pour abus de confiance. A cette occasion, ont \u00e9t\u00e9 r\u00e9v\u00e9l\u00e9s de nombreux actes commis par ce m\u00eame dirigeant au d\u00e9triment desdites associations. Ce dernier utilisait en effet la carte bancaire des associations \u00e0 son profit personnel sans se pr\u00e9occuper du paiement des droits dus \u00e0 la Sacem. Par ailleurs, l\u2019existence d\u2019un passif tr\u00e8s importants au niveau des deux associations ont conduit l\u2019administrateur provisoire d\u00e9sign\u00e9 \u00e0 soup\u00e7onner un d\u00e9tournement des fonds des associations au profit de la soci\u00e9t\u00e9. Ce soup\u00e7on a \u00e9t\u00e9 est confirm\u00e9 par les juges. Ces derniers ont caract\u00e9ris\u00e9 des d\u00e9tournement de fonds des deux associations, sans justification, au profit de la soci\u00e9t\u00e9 par le virement d\u2019une somme de 48\u00a0000 euros, cette soci\u00e9t\u00e9 servant quasi exclusivement \u00e0 r\u00e9mun\u00e9rer le dirigeant. Par ailleurs, la d\u00e9monstration a \u00e9t\u00e9 faite que ce dernier utilisait \u00e0 des fins personnelles les cartes bancaires des associations. Pour les juges, les sommes pr\u00e9lev\u00e9es par virement auraient d\u00fb \u00eatre affect\u00e9es au paiement des dettes des associations et les r\u00e9mun\u00e9rations vers\u00e9es irr\u00e9guli\u00e8rement au dirigeant (100\u00a0000 euros par an) \u00e9taient manifestement excessives au regard de la situation financi\u00e8re des associations dont il avait la charge. Dans ces conditions, l\u2019int\u00e9ress\u00e9 a bien commis des faits d\u2019abus confiance (C. p\u00e9nal, art. 314-1) [1], p\u00e9nalement r\u00e9pr\u00e9hensibles.<\/p>\n

 <\/p>\n

Colas AMBLARD <\/strong><\/p>\n

Docteur en droit<\/strong><\/p>\n

Avocat associ\u00e9 du Cabinet NPS CONSULTING<\/strong><\/p>\n

[1] C. p\u00e9n. art. 314-1\u00a0: \u00ab\u00a0L\u2019abus de confiance est le fait par une personne de d\u00e9tourner, au pr\u00e9judice d\u2019autrui, des fonds, des valeurs ou un bien quelconque qui lui ont \u00e9t\u00e9 remis et qu\u2019elle a accept\u00e9s \u00e0 charge de les rendre, de les repr\u00e9senter ou d\u2019en faire un usage d\u00e9termin\u00e9<\/em><\/p>\n

En savoir plus :\u00a0<\/strong><\/p>\n

Cour de cassation, crim., 12 septembre 2018,<\/u> n\u00b017-85.825<\/a><\/p>\n<\/div>\n

\u00a0<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

r\u00e9dig\u00e9 par Colas AMBLARD lien vers sa fiche lien vers ses formations Le secteur associatif adopte de plus en plus souvent des modes d\u2019organisation hybrides ce qui implique que des dirigeants occupent des postes \u00e0 \u00ab\u00a0double emploi\u00a0\u00bb. Dans de tel sch\u00e9ma, les associations doivent \u00eatre particuli\u00e8rement vigilantes face au risque d\u2019abus de confiance auquel elles […]<\/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":[3,283],"tags":[390,10,363],"class_list":["post-2552","post","type-post","status-publish","format-standard","hentry","category-actualites","category-article","tag-abus-de-confiance","tag-association","tag-modele-economique-associatif"],"_links":{"self":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/2552","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=2552"}],"version-history":[{"count":2,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/2552\/revisions"}],"predecessor-version":[{"id":2554,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/2552\/revisions\/2554"}],"wp:attachment":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/media?parent=2552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/categories?post=2552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/tags?post=2552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}