{"id":3482,"date":"2024-05-30T07:06:48","date_gmt":"2024-05-30T05:06:48","guid":{"rendered":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=3482"},"modified":"2025-02-14T08:28:10","modified_gmt":"2025-02-14T06:28:10","slug":"activite-economique-pourquoi-les-associations-ne-sont-pas-souvent-des-concurrentes-deloyales-2","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/activite-economique-pourquoi-les-associations-ne-sont-pas-souvent-des-concurrentes-deloyales-2\/","title":{"rendered":"Activit\u00e9 \u00e9conomique : pourquoi les associations ne sont pas (souvent) des concurrentes d\u00e9loyales"},"content":{"rendered":"<section class=\"container-wrap main-title alternate-color border-bottom breadcrumbs-container\">\n<div class=\"container\"><strong style=\"font-size: 16px;\">Sur fond de crise, les questions de de\u0301mocratie e\u0301conomique et de pluralisme entrepreneurial n\u2019ont jamais e\u0301te\u0301 autant d\u2019actualite\u0301 en France et en Europe. Dans ce contexte, d\u2019autres modes d\u2019organisation peuvent-ils supplanter l\u2019entreprise capitalistique traditionnelle sans e\u0302tre syste\u0301matiquement taxe\u0301s de concurrents de\u0301loyaux<\/strong><span class=\"footnote_referrer\" style=\"font-size: 16px;\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_1\" class=\"footnote_plugin_tooltip_text\">[1]<\/sup><\/a><\/span><strong style=\"font-size: 16px;\">\u00a0?<\/strong><\/div>\n<\/section>\n<section class=\"container-wrap main-color\">\n<div id=\"main-container\" class=\"container\">\n<div class=\"row\">\n<div class=\"template-page col-sm-12 tpl-no with-meta\">\n<div class=\"wrap-content\">\n<article id=\"post-901108227\" class=\"clearfix post-901108227 post type-post status-publish format-standard has-post-thumbnail hentry category-actualites category-edito tag-activite-commerciale tag-activite-economique tag-association tag-but-non-lucratif tag-concurrence tag-ess tag-interet-generale tag-isbl tag-osbl tag-utilite-sociale\">\n<div class=\"article-content print-only\">\n<div class=\"pf-content\">\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><strong>La re\u0301ponse a\u0300 cette question tient a\u0300 l\u2019approche conceptuelle que nous souhaitons avoir de la notion d\u2019entreprise en lien direct avec le ro\u0302le important que joue la notion d\u2019activite\u0301 e\u0301conomique.<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<h4><\/h4>\n<h4><strong>Quand l\u2019activite\u0301 e\u0301conomique supplante l\u2019activite\u0301 commerciale<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p><strong>Le concept d\u2019activite\u0301 e\u0301conomique est plus large<\/strong>\u00a0que celui d\u2019activite\u0301 commerciale<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_2\" class=\"footnote_plugin_tooltip_text\">[2]<\/sup><\/a><\/span>\u00a0: en d\u2019autres termes, si toute activite\u0301 commerciale est e\u0301conomique, l\u2019inverse n\u2019est pas vrai<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_3\" class=\"footnote_plugin_tooltip_text\">[3]<\/sup><\/a><\/span>\u00a0! D\u2019apparence the\u0301orique, cette question est absolument centrale dans la mesure ou\u0300 les associations comme les autres entreprises de l\u2019e\u0301conomie sociale et solidaire (ESS) voient ainsi s\u2019ouvrir a\u0300 elles un \u00ab\u00a0<em>terrain de jeu<\/em>\u00a0\u00bb mieux adapte\u0301 a\u0300 leurs spe\u0301cificite\u0301s consistant principalement a\u0300 exercer des missions<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_4\" class=\"footnote_plugin_tooltip_text\">[4]<\/sup><\/a><\/span>\u00a0e\u0301conomiques d\u2019utilite\u0301 sociale (\u00ab re\u0300gle des 4P \u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_5\" class=\"footnote_plugin_tooltip_text\">[5]<\/sup><\/a><\/span>), a\u0300 savoir :<\/p>\n<ul>\n<li>accomplir des activite\u0301s qui tendent \u00ab\u00a0<em>a\u0300 satisfaire un besoin qui n\u2019est pas pris en compte par le marche\u0301 ou qui l\u2019est de fac\u0327on peu satisfaisante<\/em>\u00a0\u00bb, ou re\u0301aliser des actes payants \u00ab\u00a0<em>principalement au profit de personnes justifiant l\u2019octroi d\u2019avantages particuliers au vu de leur situation e\u0301conomique et sociale (cho\u0302meurs, personnes handicape\u0301es notamment, etc.)<\/em>\u00a0\u00bb, me\u0302me si l\u2019administration fiscale pre\u0301cise imme\u0301diatement que \u00ab\u00a0<em>ce crite\u0300re ne doit pas s\u2019entendre des seules situations de de\u0301tresse physique ou morale<\/em>\u00a0\u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_6\" class=\"footnote_plugin_tooltip_text\">[6]<\/sup><\/a><\/span>\u00a0;<\/li>\n<li>et pratiquer des prix permettant \u00ab\u00a0<em>d\u2019e\u0301valuer si les efforts faits par l\u2019organisme pour faciliter l\u2019acce\u0300s du public se distinguent<\/em><span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_7\" class=\"footnote_plugin_tooltip_text\">[7]<\/sup><\/a><\/span>\u00a0<em>de ceux accomplis par les entreprises du secteur lucratif<\/em>\u00a0\u00bb .<\/li>\n<\/ul>\n<p>Ces spe\u0301cificite\u0301s, auxquelles il faut ajouter celle de gestion de\u0301sinte\u0301resse\u0301e<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_8\" class=\"footnote_plugin_tooltip_text\">[8]<\/sup><\/a><\/span>, permettent cumulativement aux associations concerne\u0301es<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_9\" class=\"footnote_plugin_tooltip_text\">[9]<\/sup><\/a><\/span>\u00a0de :<\/p>\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<ul>\n<li>conserver leur statut d\u2019organisme globalement non assujetti aux impo\u0302ts commerciaux \u2013 a\u0300 savoir impo\u0302t sur les socie\u0301te\u0301s (IS)<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_10\" class=\"footnote_plugin_tooltip_text\">[10]<\/sup><\/a><\/span>, taxe sur la valeur ajoute\u0301e (TVA) et contribution e\u0301conomique territoriale (CET) \u2013 quel que soit le niveau de leurs recettes d\u2019exploitation ;<\/li>\n<li>be\u0301ne\u0301ficier d\u2019une \u00ab\u00a0<em>franchise commerciale<\/em>\u00a0\u00bb pour leurs activite\u0301s lucratives accessoires dans la limite annuelle de 78 596 euros (pour 2024)<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_11\" class=\"footnote_plugin_tooltip_text\">[11]<\/sup><\/a><\/span>.<\/li>\n<\/ul>\n<p>Cette diffe\u0301renciation entre activite\u0301 \u00ab<em>\u00a0e\u0301conomique<\/em>\u00a0\u00bb et \u00ab\u00a0<em>commerciale<\/em>\u00a0\u00bb ouvre e\u0301galement la possibilite\u0301 pour ces organismes sans but lucratif (OSBL) de construire de nouveaux mode\u0300les socio-e\u0301conomiques<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_12\" class=\"footnote_plugin_tooltip_text\">[12]<\/sup><\/a><\/span>\u00a0pour une prise en charge collective de besoins sociaux insatisfaits, que ni l\u2019E\u0301tat ni le marche\u0301 ne peuvent ou ne veulent traiter. Or, si ces mode\u0300les demeurent e\u0301conomiquement viables et financie\u0300rement pe\u0301rennes, y compris lorsqu\u2019ils interviennent sur des segments de marche\u0301 a\u0300 faible valeur ajoute\u0301e, voire non rentables, cela ne peut s\u2019expliquer que gra\u0302ce a\u0300 leurs particularismes :<\/p>\n<ul>\n<li>pre\u0301sence de dirigeants be\u0301ne\u0301voles<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_13\" class=\"footnote_plugin_tooltip_text\">[13]<\/sup><\/a><\/span>\u00a0;<\/li>\n<li>absence d\u2019imposition dont be\u0301ne\u0301ficient par principe les organismes sans but lucratif en contrepartie de leur utilite\u0301 sociale<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_14\" class=\"footnote_plugin_tooltip_text\">[14]<\/sup><\/a><\/span>\u00a0;<\/li>\n<li>interdiction d\u2019appropriation privative des re\u0301sultats et des moyens de production<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_15\" class=\"footnote_plugin_tooltip_text\">[15]<\/sup><\/a><\/span>\u00a0;<\/li>\n<li>obligation de re\u0301affectation des exce\u0301dents dans la structure au be\u0301ne\u0301fice du plus grand nombre (membres, salarie\u0301s, be\u0301ne\u0301ficiaires tiers)<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_16\" class=\"footnote_plugin_tooltip_text\">[16]<\/sup><\/a><\/span>\u00a0;<\/li>\n<li>capacite\u0301s spe\u0301cifiques en matie\u0300re d\u2019hybridation de ressources mone\u0301taires \u2013 financement public (subventions)<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_17\" class=\"footnote_plugin_tooltip_text\">[17]<\/sup><\/a><\/span>\u00a0ou prive\u0301 (me\u0301ce\u0301nat)<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_18\" class=\"footnote_plugin_tooltip_text\">[18]<\/sup><\/a><\/span>\u00a0\u2013 et non mone\u0301taires (be\u0301ne\u0301volat), la re\u0301alisation d\u2019activite\u0301s commerciales ne constituant qu\u2019un moyen au service d\u2019un but non lucratif<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_19\" class=\"footnote_plugin_tooltip_text\">[19]<\/sup><\/a><\/span>.<\/li>\n<\/ul>\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>C\u2019est pre\u0301cise\u0301ment en raison de ces particularismes que nous aimons qualifier ces organismes d\u2019\u00ab\u00a0<em><strong>entreprises socialement inte\u0301resse\u0301es<\/strong><\/em>\u00a0\u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_20\" class=\"footnote_plugin_tooltip_text\">[20]<\/sup><\/a><\/span>\u00a0:<\/p>\n<ul>\n<li>non seulement parce que depuis la promulgation de la loi du 31 juillet 2014 relative a\u0300 l\u2019ESS<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_21\" class=\"footnote_plugin_tooltip_text\">[21]<\/sup><\/a><\/span>, ils sont (encore plus) le\u0301gitimes a\u0300 intervenir dans la sphe\u0300re socio-e\u0301conomique par la mise en \u0153uvre de pratiques de gestion visant a\u0300 maximiser leurs ressources, avec pour objectif principal de re\u0301pondre a\u0300 une demande sociale qui explose litte\u0301ralement<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_22\" class=\"footnote_plugin_tooltip_text\">[22]<\/sup><\/a><\/span> ; mais aussi parce que, politiquement, les associations et entreprises de l\u2019ESS ont de\u0301sormais pris pleinement conscience de leurs capacite\u0301s transformatrices et refusent de plus en plus d\u2019e\u0302tre simplement cantonne\u0301es dans une sphe\u0300re de re\u0301paration d\u2019un syste\u0300me capitaliste mortife\u0300re<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_23\" class=\"footnote_plugin_tooltip_text\">[23]<\/sup><\/a><\/span>.<\/li>\n<\/ul>\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>Enfin, cette diffe\u0301renciation marque\u0301e entre activite\u0301 \u00ab\u00a0<em>e\u0301conomique<\/em>\u00a0\u00bb et \u00ab\u00a0<em>commerciale<\/em>\u00a0\u00bb explique pourquoi ces organismes a\u0300 \u00ab\u00a0<em>but non lucratif<\/em>\u00a0\u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_24\" class=\"footnote_plugin_tooltip_text\">[24]<\/sup><\/a><\/span>\u00a0comme ceux a\u0300 \u00ab\u00a0<em>lucrativite\u0301 limite\u0301e<\/em>\u00a0\u00bb (coope\u0301rative, SCIC, etc.) s\u2019imposent comme des alternatives cre\u0301dibles face a\u0300 ce mode\u0300le e\u0301conomique dominant, au point qu\u2019aujourd\u2019hui ils revendiquent de devenir \u00ab<em>\u00a0la norme de l\u2019e\u0301conomie de demain<\/em>\u00a0\u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_25\" class=\"footnote_plugin_tooltip_text\">[25]<\/sup><\/a><\/span>.<\/p>\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><strong>Le concept d\u2019activite\u0301 e\u0301conomique est plus objectif<\/strong>\u00a0que celui d\u2019activite\u0301 commerciale : si le premier repose sur une base juridique objective (\u00ab offrir des biens ou des services sur un marche\u0301 donne\u0301 \u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_26\" class=\"footnote_plugin_tooltip_text\">[26]<\/sup><\/a><\/span>), le second, au contraire, se fonde sur une approche arbitraire \u00ab dont les normes sont la construction d\u2019usages peu a\u0300 peu e\u0301tablis et non une construction fonde\u0301e sur la raison \u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_27\" class=\"footnote_plugin_tooltip_text\">[27]<\/sup><\/a><\/span>. En effet, l\u2019activite\u0301 commerciale se de\u0301finit a\u0300 partir du concept d\u2019actes de commerce<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_28\" class=\"footnote_plugin_tooltip_text\">[28]<\/sup><\/a><\/span> qui en re\u0301alite\u0301 se borne a\u0300 isoler, dans la sphe\u0300re e\u0301conomique initiale, une liste d\u2019activite\u0301s parmi les plus rentables (banque, achat-revente de biens meubles et immeubles, construction, assurance, entreprise de fourniture ou de manufacture, etc.). Or l\u2019existence juridique de ce sous-ensemble d\u2019activite\u0301s e\u0301conomiques ne trouve a\u0300 s\u2019expliquer qu\u2019a\u0300 travers un double objectif poursuivi par le le\u0301gislateur de l\u2019e\u0301poque :<\/p>\n<ul>\n<li>d\u2019une part, de\u0301finir un pe\u0301rime\u0300tre lucratif<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_29\" class=\"footnote_plugin_tooltip_text\">[29]<\/sup><\/a><\/span>\u00a0a\u0300 partir de quelques domaines d\u2019activite\u0301 pre\u0301empte\u0301s dans le but d\u2019e\u0301laborer un monopole commerc\u0327ant<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_30\" class=\"footnote_plugin_tooltip_text\">[30]<\/sup><\/a><\/span>\u00a0;<\/li>\n<li>d\u2019autre part, doter ce monopole de privile\u0300ges auxquels les autres modes d\u2019entreprendre n\u2019ont pas acce\u0300s (tribunaux de commerce, registre du commerce et des socie\u0301te\u0301s, preuve commerciale, baux commerciaux, prescription, location-ge\u0301rance, etc.).<\/li>\n<\/ul>\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>Par conse\u0301quent, loin d\u2019e\u0302tre des concurrentes de\u0301loyales, ce sont en re\u0301alite\u0301 les entreprises associatives et de l\u2019ESS qui, pour la plupart, sont institutionnellement place\u0301es sous l\u2019emprise d\u2019un re\u0301gime de \u00ab\u00a0<em>commercialite\u0301-sanction<\/em>\u00a0\u00bb.<\/p>\n<p>Fort heureusement, sous l\u2019influence du droit communautaire, le concept d\u2019activite\u0301 e\u0301conomique est progressivement en train de s\u2019imposer dans notre droit interne<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_31\" class=\"footnote_plugin_tooltip_text\">[31]<\/sup><\/a><\/span>, ce qui s\u2019ave\u0300re e\u0302tre extre\u0302mement profitable au de\u0301veloppement de l\u2019entrepreneuriat acapitaliste repre\u0301sente\u0301 par certaines associations prestataires et autres entreprises de l\u2019ESS.<\/p>\n<p>&nbsp;<\/p>\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<h4><strong>Pluralisme entrepreneurial : bataille range\u0301e !<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p>La pre\u0301dominance du concept d\u2019activite\u0301 e\u0301conomique sur celui d\u2019activite\u0301 commerciale constitue e\u0301galement un enjeu central pour les associations et l\u2019ESS, en ce qu\u2019elle permet d\u2019accorder la qualite\u0301 d\u2019entreprise a\u0300 toute personne morale quel que soit son statut juridique, de\u0300s lors qu\u2019elle s\u2019immisce dans la circulation des richesses<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_32\" class=\"footnote_plugin_tooltip_text\">[32]<\/sup><\/a><\/span>\u00a0ou cre\u0301ent de l\u2019emploi salarie\u0301<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_33\" class=\"footnote_plugin_tooltip_text\">[33]<\/sup><\/a><\/span>, peu importe que les prix pratique\u0301s soient infe\u0301rieurs a\u0300 celui du secteur lucratif gra\u0302ce a\u0300 l\u2019intervention de membres be\u0301ne\u0301voles<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_34\" class=\"footnote_plugin_tooltip_text\">[34]<\/sup><\/a><\/span>\u00a0ou, au contraire, que l\u2019association agisse sans but lucratif\u00a0<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_35\" class=\"footnote_plugin_tooltip_text\">[35]<\/sup><\/a><\/span>.<\/p>\n<p>Cette tendance pre\u0301dominante est fondamentale en matie\u0300re de pluralisme entrepreneurial parce que d\u2019autres formes d\u2019organisation d\u2019entreprise existent bel et bien : celles dont l\u2019activite\u0301 e\u0301conomique n\u2019entre pas en confrontation avec leur objectif social mais la comple\u0300te, celles dont les re\u0301alisations collectives priment la satisfaction d\u2019inte\u0301re\u0302ts prive\u0301s et, enfin, celles dont la de\u0301marche s\u2019inscrit dans la re\u0301solution de proble\u0301matiques complexes, obligeant a\u0300 e\u0301viter toutes solutions \u00ab\u00a0<em>court-termistes<\/em>\u00a0\u00bb, par conse\u0301quent incomple\u0300tes ou imparfaites. Cela explique que d\u2019autres modes d\u2019entreprendre s\u2019engouffrent dans l\u2019interstice laisse\u0301 vacant par le marche\u0301 (compte tenu de sa tendance naturelle a\u0300 privile\u0301gier le \u00ab\u00a0<em>tout lucratif<\/em>\u00a0\u00bb) et par l\u2019E\u0301tat (compte tenu de l\u2019appauvrissement re\u0301gulier des services publics et du repli progressif sur ses fonctions re\u0301galiennes).<\/p>\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>Mais cette entre\u0301e massive des associations et autres entreprises de l\u2019ESS dans la sphe\u0300re e\u0301conomique ne va pas sans poser de proble\u0300mes de cohabitation avec les socie\u0301te\u0301s commerciales traditionnelles, qui les suspectent re\u0301gulie\u0300rement de paracommercialisme<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_36\" class=\"footnote_plugin_tooltip_text\">[36]<\/sup><\/a><\/span>. De\u0300s lors, afin de se pre\u0301munir contre toute action en concurrence de\u0301loyale<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_37\" class=\"footnote_plugin_tooltip_text\">[37]<\/sup><\/a><\/span>, il est impe\u0301ratif que ces organismes respectent la condition impose\u0301e par l\u2019article L. 442-10 du code de commerce : \u00ab\u00a0<em>aucune association ou coope\u0301rative d\u2019entreprise ou d\u2019administration ne peut, de fac\u0327on habituelle, offrir des produits a\u0300 la vente, les vendre ou fournir des services si ces activite\u0301s ne sont pas pre\u0301vues par ses statuts<\/em>\u00a0\u00bb. Sous cette re\u0301serve, notre droit positif interne se montre en re\u0301alite\u0301 extre\u0302mement protecteur en ce qu\u2019il pre\u0301cise :<\/p>\n<ul>\n<li>d\u2019une part, qu\u2019une simple diffe\u0301rence de statut juridique entre association et socie\u0301te\u0301 commerciale ne peut e\u0302tre conside\u0301re\u0301e en elle-me\u0302me comme de nature a\u0300 fausser le libre jeu de la concurrence sur un marche\u0301<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_38\" class=\"footnote_plugin_tooltip_text\">[38]<\/sup><\/a><\/span>\u00a0;<\/li>\n<li>d\u2019autre part, qu\u2019une action de ce type ne saurait uniquement se fonder sur le non-assujettissement de principe des OSBL aux impo\u0302ts commerciaux et\/ou le be\u0301ne\u0301fice de financements publics. En effet, il pre\u0301voit, a\u0300 propos d\u2019entreprises d\u2019insertion par l\u2019e\u0301conomie, que rien n\u2019e\u0301tablit que l\u2019octroi de subventions vient fausser le jeu normal de la libre concurrence sur les marche\u0301s concerne\u0301s<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_39\" class=\"footnote_plugin_tooltip_text\">[39]<\/sup><\/a><\/span>\u00a0ou que le fait qu\u2019une association soit exempte\u0301e du paiement de l\u2019impo\u0302t ne suffit pas pour engager une proce\u0301dure en concurrence de\u0301loyale<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_40\" class=\"footnote_plugin_tooltip_text\">[40]<\/sup><\/a><\/span>.<\/li>\n<\/ul>\n<p>Sous l\u2019influence europe\u0301enne, notre e\u0301tat de droit pre\u0301sente donc des aspects particulie\u0300rement favorables au pluralisme entrepreneurial. Cela explique qu\u2019actuellement la monte\u0301e en puissance du secteur acapitaliste donne lieu a\u0300 une ve\u0301ritable \u00ab\u00a0<em>bataille range\u0301e<\/em>\u00a0\u00bb, notamment dans certaines activite\u0301s re\u0301glemente\u0301es (experts-comptables avec les associations de gestion et de comptabilite\u0301, dentistes libe\u0301raux avec les centres de sante\u0301 dentaire)<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_41\" class=\"footnote_plugin_tooltip_text\">[41]<\/sup><\/a><\/span>. A\u0300 cette occasion, il est d\u2019ailleurs inte\u0301ressant de mesurer les efforts re\u0301alise\u0301s par le \u00ab<em>\u00a0vieux monde<\/em>\u00a0\u00bb \u2013 le plus souvent, avec la complicite\u0301 des ordres professionnels qui n\u2019he\u0301sitent pas a\u0300 multiplier les proce\u0301dures judiciaires et tracas administratifs a\u0300 l\u2019encontre de ces nouveaux modes d\u2019exercice professionnel \u2013 pour tenter de sauver le peu de monopole qu\u2019il lui reste.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<div class=\"page\" title=\"Page 4\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<h4><strong>De\u0301mocratie e\u0301conomique : mettre fin a\u0300 la fe\u0301odalite\u0301 capitalistique<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p>Le rapport qu\u2019entretiennent les entreprises de l\u2019ESS \u2013 et en particulier les associations entrant dans la sphe\u0300re e\u0301conomique \u2013 avec le mode\u0300le capitaliste (encore) actuellement dominant, interroge la question de la de\u0301mocratie en e\u0301conomie comme celle du partage de la valeur ajoute\u0301e cre\u0301e\u0301e<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_42\" class=\"footnote_plugin_tooltip_text\">[42]<\/sup><\/a><\/span>. Or, de ce point de vue, et compte tenu du contexte de crise pre\u0301ce\u0301demment e\u0301voque\u0301<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_43\" class=\"footnote_plugin_tooltip_text\">[43]<\/sup><\/a><\/span>, l\u2019entrepreneuriat associatif se pre\u0301sente comme un redoutable concurrent, et ce pour plusieurs raisons :<\/p>\n<ul>\n<li>tout d\u2019abord, parce que l\u2019entre\u0301e d\u2019une association dans le pe\u0301rime\u0300tre de l\u2019ESS impose d\u2019inte\u0301grer les salarie\u0301s dans sa gouvernance<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_44\" class=\"footnote_plugin_tooltip_text\">[44]<\/sup><\/a><\/span>, inte\u0301gration par ailleurs parfaitement balise\u0301e sur le plan juridique puisque des re\u0300gles fiscales pre\u0301cises<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_45\" class=\"footnote_plugin_tooltip_text\">[45]<\/sup><\/a><\/span>\u00a0ont e\u0301te\u0301 pose\u0301es afin d\u2019e\u0301viter toute remise en cause de son statut fiscal : ses salarie\u0301s ne doivent pas occuper plus de 25 % des postes au conseil d\u2019administration ou de tout organe de\u0301libe\u0301rant qui en tient lieu et, en tout e\u0301tat de cause, ils ne peuvent pas sie\u0301ger au bureau \u2013 compose\u0301 ge\u0301ne\u0301ralement du pre\u0301sident, du tre\u0301sorier et du secre\u0301taire ;<\/li>\n<li>ensuite, parce que la multiplication des organisations d\u2019entreprise sous forme acapitaliste limite la monte\u0301e en puissance d\u2019autres formes juridiques concurrentes sur un me\u0302me marche\u0301, pratiquant un partage ine\u0301gal de leur plus-value d\u2019exploitation, en particulier les entreprises privile\u0301giant la re\u0301mune\u0301ration du capital sur le travail ;<\/li>\n<li>\u0084\u0084enfin, parce que ces \u00ab nouvelles \u00bb organisations d\u2019entreprise a\u0300 but non lucratif ont une tendance naturelle a\u0300 prote\u0301ger leur \u00ab capital social \u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_46\" class=\"footnote_plugin_tooltip_text\">[46]<\/sup><\/a><\/span>\u00a0face aux de\u0301sordres cre\u0301e\u0301s par les nouvelles formes du capitalisme (financier et nume\u0301rique), pre\u0301sente\u0301es de plus en plus souvent comme des \u00ab acce\u0301le\u0301rateurs de fe\u0301odalite\u0301 e\u0301conomique \u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_47\" class=\"footnote_plugin_tooltip_text\">[47]<\/sup><\/a><\/span>, et a\u0300 organiser la \u00ab re\u0301sistance a\u0300 la marchandisation du monde \u00bb tout en participant a\u0300 la \u00ab re\u0301gulation de\u0301mocratique du marche\u0301 \u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_48\" class=\"footnote_plugin_tooltip_text\">[48]<\/sup><\/a><\/span>.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"layoutArea\">\n<div class=\"column\">\n<h4><\/h4>\n<h4><strong>Conclusion<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p>Il apparai\u0302t donc que, loin d\u2019e\u0302tre des concurrentes de\u0301loyales be\u0301ne\u0301ficiant d\u2019un \u00ab\u00a0<em>statut privile\u0301gie\u0301<\/em>\u00a0\u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_49\" class=\"footnote_plugin_tooltip_text\">[49]<\/sup><\/a><\/span>, les associations a\u0300 caracte\u0300re e\u0301conomique sont en re\u0301alite\u0301 place\u0301es le plus souvent dans un re\u0301gime de \u00ab\u00a0<em>commercialite\u0301-sanction<\/em>\u00a0\u00bb bien peu propice a\u0300 leur de\u0301veloppement. Quant a\u0300 la notion d\u2019activite\u0301 commerciale, largement empreinte d\u2019esprit de lucre et encore trop pre\u0301sente dans notre syste\u0300me juridique, elle n\u2019est pas de nature a\u0300 inte\u0301grer l\u2019objectivite\u0301 recherche\u0301e pour caracte\u0301riser la de\u0301marche e\u0301conomique des OSBL et, surtout, l\u2019intention re\u0301elle de leurs fondateurs au moment ou\u0300 ils s\u2019immiscent dans la circulation des richesses. De\u0300s lors, pourquoi ne pourrait-on pas soutenir l\u2019effort particulier de groupements dont les \u00ab\u00a0<em>spe\u0301cificite\u0301s me\u0301ritoires<\/em>\u00a0\u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_50\" class=\"footnote_plugin_tooltip_text\">[50]<\/sup><\/a><\/span>\u00a0rejaillissent sur l\u2019ensemble de la collectivite\u0301 ? De ce point de vue, le droit fiscal ne doit-il pas continuer a\u0300 moduler sa pression selon que l\u2019organisme en question a pour finalite\u0301 d\u2019enrichir ou non ses membres, selon qu\u2019il contribue ou non a\u0300 \u0153uvrer pour l\u2019utilite\u0301 sociale ou pour l\u2019inte\u0301re\u0302t ge\u0301ne\u0301ral ? Ainsi, l\u2019ide\u0301e ge\u0301ne\u0301rale serait la suivante : plus les objectifs vise\u0301s par les entreprises sont altruistes et responsables, plus le re\u0301gime juridique doit e\u0302tre souple et le re\u0301gime fiscal favorable. Au contraire, plus l\u2019\u00ab e\u0301goi\u0308sme \u00bb des membres participant aux objectifs et aux activite\u0301s de la personne morale est ave\u0301re\u0301 et plus le re\u0301gime juridique devrait e\u0302tre contraignant et le re\u0301gime fiscal pe\u0301nalisant.<\/p>\n<div class=\"page\" title=\"Page 4\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>A\u0300 l\u2019inverse de ce qui pre\u0301domine actuellement dans notre droit interne \u2013 le Code de commerce, qui date de 1807, pourrait e\u0302tre rebaptise\u0301 \u00ab<em>\u00a0code des activite\u0301s e\u0301conomiques<\/em>\u00a0\u00bb afin d\u2019inte\u0301grer l\u2019approche privile\u0301gie\u0301e par le droit europe\u0301en -, il conviendrait dans un premier temps d\u2019envisager l\u2019organisation d\u2019un corps de re\u0300gles commun a\u0300 toutes les formes d\u2019entreprises pour e\u0301viter que certaines soient avantage\u0301es par rapport a\u0300 d\u2019autres en termes de capacite\u0301 a\u0300 intervenir sur un segment d\u2019activite\u0301 \u00ab<em>\u00a0re\u0301serve\u0301<\/em>\u00a0\u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_51\" class=\"footnote_plugin_tooltip_text\">[51]<\/sup><\/a><\/span>. Dans un second temps, une fois l\u2019e\u0301galite\u0301 des ope\u0301rateurs e\u0301conomiques assure\u0301e, rien n\u2019empe\u0302cherait que l\u2019on proce\u0300de a\u0300 des discriminations positives en faveur de ceux dont l\u2019activite\u0301 se concentre vers la satisfaction des inte\u0301re\u0302ts du plus grand nombre. En effet, l\u2019acception moderne du principe d\u2019e\u0301galite\u0301<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_52\" class=\"footnote_plugin_tooltip_text\">[52]<\/sup><\/a><\/span>\u00a0n\u2019oblige-t-elle pas a\u0300 re\u0301tablir la situation en faveur d\u2019organisations susceptibles d\u2019\u0153uvrer pour la collectivite\u0301 et l\u2019inte\u0301re\u0302t ge\u0301ne\u0301ral ? Il importe donc de de\u0301noncer sans rela\u0302che l\u2019application aveugle des re\u0300gles de concurrence aux acteurs de l\u2019ESS, qui les conduit le plus souvent a\u0300 renoncer a\u0300 leurs projets d\u2019utilite\u0301 sociale \u2013 pour rechercher une plus grande compe\u0301titivite\u0301 \u2013 ou a\u0300 banaliser leurs actions. Voila\u0300 pre\u0301cise\u0301ment la raison pour laquelle, face a\u0300 de tels risques, \u00ab<em>\u00a0les statuts, s\u2019ils ne valent pas vertu<\/em>\u00a0\u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901108227_1_53\" class=\"footnote_plugin_tooltip_text\">[53]<\/sup><\/a><\/span>, nous semblent plus que jamais constituer le meilleur des remparts en re\u0301ve\u0301lant de fac\u0327on intangible les motivations re\u0301elles des entrepreneurs.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"column\">\n<div class=\"page\" title=\"Page 4\">\n<div class=\"section\">\n<div class=\"layoutArea\"><\/div>\n<\/div>\n<\/div>\n<div class=\"abh_box abh_box_custom abh_box_business\">\n<p>&nbsp;<\/p>\n<div class=\"abh_tab_content\">\n<section class=\"vcard author abh_about_tab abh_tab\">\n<div class=\"abh_image\"><a class=\"url\" title=\"Colas Amblard\" href=\"https:\/\/institut-isbl.fr\/author\/colasamblard\/\"><img loading=\"lazy\" decoding=\"async\" class=\"avatar pp-user-avatar avatar-250 photo \" src=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2019\/04\/colas-AMBLARD-300x300.jpg\" alt=\"Colas Amblard\" width=\"250\" height=\"250\" data-del=\"avatar\" \/><\/a><\/div>\n<div class=\"abh_social\"><\/div>\n<div class=\"abh_text\">\n<div class=\"abh_name fn name\"><a class=\"url\" href=\"https:\/\/institut-isbl.fr\/author\/colasamblard\/\">Colas Amblard<\/a><\/div>\n<div class=\"description note abh_description\">Pr\u00e9sident de l&rsquo;Institut ISBL<br \/>\n<a href=\"https:\/\/institut-isbl.fr\/equipe-isbl\/colas-amblard\/?team_cpt=page-templates%2Ffull-width\">voir la fiche de l&rsquo;auteur<\/a><\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<div class=\"abh_box abh_box_custom abh_box_business\">\n<p>&nbsp;<\/p>\n<div class=\"abh_tab_content\">\n<section class=\"vcard author abh_about_tab abh_tab\">\n<div class=\"abh_image\"><a class=\"url\" title=\"J\u00e9r\u00f4me Saddier\" href=\"https:\/\/institut-isbl.fr\/author\/jeromesaddier\/\"><img decoding=\"async\" class=\"photo\" src=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/gravatar\/j%C3%A9r%C3%B4me-saddier-5-copie.jpeg\" alt=\"J\u00e9r\u00f4me Saddier\" width=\"250\" \/><\/a><\/div>\n<div class=\"abh_social\"><\/div>\n<div class=\"abh_text\">\n<div class=\"abh_name fn name\"><a class=\"url\" href=\"https:\/\/institut-isbl.fr\/author\/jeromesaddier\/\">J\u00e9r\u00f4me Saddier<\/a><\/div>\n<div class=\"description note abh_description\">J\u00e9r\u00f4me SADDIER, Pr\u00e9sident Coop FR &#8211; Pr\u00e9sident de l&rsquo;AVISE.<br \/>\n<a href=\"https:\/\/institut-isbl.fr\/equipe-isbl\/jerome-saddier\/?team_cpt=page-templates%2Ffull-width\">voir la fiche de l&rsquo;auteur<\/a><\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p><strong>En savoir plus :\u00a0<\/strong><\/p>\n<p><a href=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2024\/05\/42_45_politique_associative_concurrence.pdf\" target=\"_blank\" rel=\"noopener\">jurisassociations 698 \u2013 1er mai 2024<\/a><\/p>\n<p><a href=\"https:\/\/institut-isbl.fr\/modeles-socio-economiques-elements-strategiques\/\" target=\"_blank\" rel=\"noopener\">V. JA 2024, n\u00b0 694, p. 36, e\u0301tude C. Amblard<\/a><\/p>\n<p><a href=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2023\/06\/13_tribune_681.pdf\" target=\"_blank\" rel=\"noopener\">JA 2023, n\u00b0 681, p. 13, tribune C. Amblard<\/a><\/p>\n<p><a href=\"https:\/\/institut-isbl.fr\/et-si-lentree-massive-des-associations-dans-la-sphere-economique-signait-la-fin-du-capitalisme\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, \u00ab Et si l\u2019entre\u0301e massive des associations dans la sphe\u0300re e\u0301conomique signait la fin du capitalisme ? \u00bb, Institut ISBL, 30 oct. 2023<\/a><\/p>\n<p><a href=\"https:\/\/www.lespetitsmatins.fr\/collections\/essais\/mondes-en-transitions\/285-pour-une-economie-de-la-reconciliation-9782363833365.html\" target=\"_blank\" rel=\"noopener\">J. Saddier, Pour une e\u0301conomie de la re\u0301conciliation. Faire de l\u2019ESS la norme de l\u2019e\u0301conomie de demain, Les Petits Matins, 2022<\/a><\/p>\n<p>C. Amblard, \u00ab\u00a0<a href=\"https:\/\/institut-isbl.fr\/utilite-sociale-lavantage-competitif-des-associations\/\" target=\"_blank\" rel=\"noopener\">L\u2019utilite\u0301 sociale : l\u2019avantage compe\u0301titif des associations<\/a>\u00a0\u00bb, Institut ISBL, 26 fe\u0301vr. 2020<\/p>\n<p><a href=\"https:\/\/institut-isbl.fr\/gouvernance-entreprises-associatives-administration-fonctionnement-dalloz-juris-associations-serie-aout-2019\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, La Gouvernance de l\u2019entreprise associative, E\u0301ditions Juris \u2013 Dalloz, 2019<\/a><\/p>\n<p><a href=\"https:\/\/institut-isbl.fr\/but-non-lucratif-un-concept-incontournable-et-encore-mal-apprehende-par-les-associations\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, \u00ab But non lucratif : un concept incontournable encore mal appre\u0301hende\u0301 par les associations \u00bb, Institut ISBL, 26 juill. 2020<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"printfriendly pf-button pf-button-content pf-alignright\"><a title=\"Printer Friendly, PDF &amp; Email\" href=\"https:\/\/institut-isbl.fr\/activite-economique-pourquoi-les-associations-ne-sont-pas-souvent-des-concurrentes-deloyales\/#\" rel=\"nofollow\"><img decoding=\"async\" class=\"pf-button-img\" src=\"https:\/\/cdn.printfriendly.com\/buttons\/printfriendly-pdf-email-button-notext.png\" alt=\"Print Friendly, PDF &amp; Email\" \/><\/a><\/div>\n<\/div>\n<div class=\"speaker-mute footnotes_reference_container\">\n<div class=\"footnote_container_prepare\">\n<p>&nbsp;<\/p>\n<\/div>\n<div id=\"footnote_references_container_901108227_1\">\n<table class=\"footnotes_table footnote-reference-container\">\n<caption class=\"accessibility\">R\u00e9f\u00e9rences<\/caption>\n<tbody>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_1\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>1<\/th>\n<td class=\"footnote_plugin_text\">Medef, \u00ab Marche\u0301 unique, acteurs pluriels : pour des nouvelles re\u0300gles du jeu \u00bb, mai 2002 ; SCPC, rapp. d\u2019activite\u0301 pour l\u2019anne\u0301e 2002, juin 2002.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_2\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>2<\/th>\n<td class=\"footnote_plugin_text\">C. Amblard, \u00ab Associations et activite\u0301s e\u0301conomiques : contribution a\u0300 la the\u0301orie du tiers-secteur \u00bb, the\u0300se de droit, universite\u0301 Versailles Saint-Quentin-en-Yvelines, juin 1998.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_3\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>3<\/th>\n<td class=\"footnote_plugin_text\">Com. 25 janv. 2017, n\u00b0 15-13.013.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_4\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>4<\/th>\n<td class=\"footnote_plugin_text\">V. JA 2023, no 674, p. 36, e\u0301tude C. Amblard ; v. e\u0301gal. C. Amblard, \u00ab\u00a0<a href=\"https:\/\/institut-isbl.fr\/utilite-sociale-lavantage-competitif-des-associations\/\" target=\"_blank\" rel=\"noopener\">L\u2019utilite\u0301 sociale : l\u2019avantage compe\u0301titif des associations<\/a>\u00a0\u00bb, Institut ISBL, 26 fe\u0301vr. 2020.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_5\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>5<\/th>\n<td class=\"footnote_plugin_text\">BOFiP-Impo\u0302ts, BOI-IS-CHAMP-10-50- 10-20 du 7 juin 2017, \u00a7 590 a\u0300 620.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_6\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>6<\/th>\n<td class=\"footnote_plugin_text\">Ibid., \u00a7 610.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_7\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>7<\/th>\n<td class=\"footnote_plugin_text\">Ibid., \u00a7 650.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_8\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>8<\/th>\n<td class=\"footnote_plugin_text\">Ibid., \u00a7 50 a\u0300 510.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_9\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>9<\/th>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/gouvernance-entreprises-associatives-administration-fonctionnement-dalloz-juris-associations-serie-aout-2019\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, La Gouvernance de l\u2019entreprise associative, E\u0301ditions Juris \u2013 Dalloz, 2019<\/a>.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_10\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>10<\/th>\n<td class=\"footnote_plugin_text\">CGI, art. 206, 1 bis.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_11\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>11<\/th>\n<td class=\"footnote_plugin_text\">BOFiP-Impo\u0302ts, BOI-IS-CHAMP-10-50- 20-20 du 20 mars 2024, \u00a7 1.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_12\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>12<\/th>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/modeles-socio-economiques-elements-strategiques\/\" target=\"_blank\" rel=\"noopener\">V. JA 2024, n\u00b0 694, p. 36, e\u0301tude C. Amblard<\/a>.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_13\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>13<\/th>\n<td class=\"footnote_plugin_text\">BOFiP-Impo\u0302ts, BOI-IS-CHAMP-10-50- 10-20, pre\u0301c., \u00a7 50 et s.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_14\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>14<\/th>\n<td class=\"footnote_plugin_text\">Ibid.,\u00a71ets.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_15\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>15<\/th>\n<td class=\"footnote_plugin_text\">Ibid., \u00a7 480 a\u0300 510.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_16\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>16<\/th>\n<td class=\"footnote_plugin_text\">Ibid., \u00a7 630.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_17\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>17<\/th>\n<td class=\"footnote_plugin_text\">L. n\u00b0 2014-856 du 31 juill. 2014, JO du 1er aou\u0302t, art. 59.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_18\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>18<\/th>\n<td class=\"footnote_plugin_text\">L. n\u00b0 2003-709 du 1er aou\u0302t 2003, JO du 2 ; CGI, art.200 et 238 bis.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_19\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>19<\/th>\n<td class=\"footnote_plugin_text\">Cons. const. 25 juill. 1984, n\u00b0 84-176 DC.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_20\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>20<\/th>\n<td class=\"footnote_plugin_text\">V.\u00a0<a href=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2023\/06\/13_tribune_681.pdf\" target=\"_blank\" rel=\"noopener\">JA 2023, n\u00b0 681, p. 13, tribune C. Amblard.<\/a><\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_21\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>21<\/th>\n<td class=\"footnote_plugin_text\">L. n\u00b0 2014-856, pre\u0301c.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_22\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>22<\/th>\n<td class=\"footnote_plugin_text\">Observatoires des ine\u0301galite\u0301s, \u00ab La pauvrete\u0301 en hausse \u00bb, 22 nov. 2023.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_23\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>23<\/th>\n<td class=\"footnote_plugin_text\">V. not. T. Lepeltier, \u00ab Le capitalisme est-il mortel ? \u00bb, Sciences humaines n\u00b0 359, juin 2023 ; C. Cauvin, \u00ab L\u2019insoutenable dynamique du capitalisme financier \u00bb, Alternatives e\u0301conomiques, 1er avr. 2013 H. Kempf, Pour sauver la plane\u0300te, sortez du capitalisme, Seuil, 2009<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_24\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>24<\/th>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/but-non-lucratif-un-concept-incontournable-et-encore-mal-apprehende-par-les-associations\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, \u00ab But non lucratif : un concept incontournable encore mal appre\u0301hende\u0301 par les associations \u00bb, Institut ISBL, 26 juill. 2020<\/a>.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_25\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>25<\/th>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/www.lespetitsmatins.fr\/collections\/essais\/mondes-en-transitions\/285-pour-une-economie-de-la-reconciliation-9782363833365.html\" target=\"_blank\" rel=\"noopener\">J. Saddier, Pour une e\u0301conomie de la re\u0301conciliation. Faire de l\u2019ESS la norme de l\u2019e\u0301conomie de demain, Les Petits Matins, 2022<\/a>\u00a0;\u00a0<a href=\"https:\/\/institut-isbl.fr\/et-si-lentree-massive-des-associations-dans-la-sphere-economique-signait-la-fin-du-capitalisme\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, \u00ab Et si l\u2019entre\u0301e massive des associations dans la sphe\u0300re e\u0301conomique signait la fin du capitalisme ? \u00bb, Institut ISBL, 30 oct. 2023<\/a><\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_26\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>26<\/th>\n<td class=\"footnote_plugin_text\">CJCE 18 juin 1988, aff. 35\/96, point 36,<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_27\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>27<\/th>\n<td class=\"footnote_plugin_text\">M. Despax, L\u2019Entreprise et le Droit, LGDJ, 1957, p. 31.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_28\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>28<\/th>\n<td class=\"footnote_plugin_text\">C. com., art. L. 110-1 et L. 110-2.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_29\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>29<\/th>\n<td class=\"footnote_plugin_text\">La notion de commerc\u0327ant se de\u0301finit au travers de deux crite\u0300res cumulatifs : un crite\u0300re mate\u0301riel (re\u0301aliser des actes de commerce) et un crite\u0300re intentionnel (e\u0302tre principalement anime\u0301 par une volonte\u0301 de faire des be\u0301ne\u0301fices) ; a\u0300 rapprocher de Cass., ch. re\u0301un., 11 mars 1914<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_30\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>30<\/th>\n<td class=\"footnote_plugin_text\">C. com., art. L. 121-1.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_31\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>31<\/th>\n<td class=\"footnote_plugin_text\">C. Amblard, \u00ab Activite\u0301s e\u0301conomiques et commerciales des associations \u00bb, Lamy associations, e\u0301tude 246, fe\u0301vr. 2023.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_32\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>32<\/th>\n<td class=\"footnote_plugin_text\">Comm. eur., de\u0301cis. n\u00b0 92\/521\/CEE du 27 oct. 1992 et no 94\/601\/CE du 13 juill. 1994.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_33\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>33<\/th>\n<td class=\"footnote_plugin_text\">Civ. 1re, 12 mars 2002, n\u00b0 99-17.209 ; Paris, 9 avr. 2002, BAF 8\/02, inf. 230.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_34\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>34<\/th>\n<td class=\"footnote_plugin_text\">CJCE 29 nov. 2007, aff. 119\/06, rec. 27.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_35\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>35<\/th>\n<td class=\"footnote_plugin_text\">Ibid. ; v. e\u0301gal. Civ. 2e, 26 sept. 2013, n\u00b0 12-22.743<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_36\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>36<\/th>\n<td class=\"footnote_plugin_text\">Circ. ECOX8798378C du 12 aou\u0302t 1987.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_37\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>37<\/th>\n<td class=\"footnote_plugin_text\">C. civ., art. 1240.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_38\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>38<\/th>\n<td class=\"footnote_plugin_text\">Cons. conc., avis n\u00b0 98-A-02 du 12 fe\u0301vr. 1998.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_39\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>39<\/th>\n<td class=\"footnote_plugin_text\">Cons. conc., avis n\u00b0 94-A-01 du 5 janv. 1994<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_40\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>40<\/th>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/concurrence-et-paracommercialisme-des-associations-linfluence-de-la-methodologie-fiscale\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, \u00ab Concurrence et paracommercialisme des associations : l\u2019influence de la me\u0301thodologie fiscale. A\u0300 propos de l\u2019affaire Querido Tango, TGI Annecy, ch. civ., 2 avr. 2008, n\u00b0 06\/01809 \u00bb, Institut ISBL, 28 sept. 2008<\/a><\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_41\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>41<\/th>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/gouvernance-entreprises-associatives-administration-fonctionnement-dalloz-juris-associations-serie-aout-2019\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, La gouvernance de l\u2019entreprise associative, pre\u0301c., p. 94 a\u0300 96.<\/a><\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_42\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>42<\/th>\n<td class=\"footnote_plugin_text\">J. Dele\u0301pine, \u00ab Les superprofits ne connaissent toujours pas la crise \u00bb, Alternatives e\u0301conomiques, 21 avr. 2023.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_43\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>43<\/th>\n<td class=\"footnote_plugin_text\">I. Martinache, \u00ab Richesse et damnation ! \u00bb, Alternatives e\u0301conomiques n\u00b0 399, mars 2020 ; E. Dacheux et D. Goujon, \u00ab Cohe\u0301sion sociale et richesse e\u0301conomique \u00bb, Management &amp; Avenir 2013\/7, n\u00b0 65.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_44\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>44<\/th>\n<td class=\"footnote_plugin_text\">L. n\u00b0 2014-856, pre\u0301c., art. 1er, I, 2o.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_45\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>45<\/th>\n<td class=\"footnote_plugin_text\">BOFiP-Impo\u0302ts, BOI-IS-CHAMP-10-50- 10-20, pre\u0301c., \u00a7 450.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_46\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>46<\/th>\n<td class=\"footnote_plugin_text\">J.-L. Thie\u0301bault, \u00ab Les travaux de Robert D. Putnam sur la confiance, le capital social, l\u2019engagement civique et la poli- tique compare\u0301e \u00bb, Revue internationale de politique compare\u0301e 2003\/3, vol. 10.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_47\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>47<\/th>\n<td class=\"footnote_plugin_text\">C. Durand, Techno-fe\u0301odalisme : critique de l\u2019e\u0301conomie nume\u0301rique, Zones, 2020 ; v. e\u0301gal. R. Godin, \u00ab Le capitalisme nume\u0301rique, un fe\u0301odalisme des temps modernes \u00bb, Mediapart.fr, 4 oct. 2020.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_48\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>48<\/th>\n<td class=\"footnote_plugin_text\">J.-L. Laville, \u00ab De\u0301mocratie et e\u0301conomie : e\u0301le\u0301ments pour une approche sociologique \u00bb, Herme\u0300s, La Revue 2003\/2, no 36.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_49\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>49<\/th>\n<td class=\"footnote_plugin_text\">M. Malaurie, \u00ab Plaidoyer en faveur des associations \u00bb, D. 1992. Chron. 274.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_50\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>50<\/th>\n<td class=\"footnote_plugin_text\">F. Bloch-Laine\u0301, \u00ab Identifier les associations de service social \u00bb, Recma n\u00b0 251, 1994.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_51\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>51<\/th>\n<td class=\"footnote_plugin_text\">CE, Rapport public sur le principe d\u2019e\u0301galite\u0301, La Documentation franc\u0327aise, 1997, n\u00b0 48, p. 87.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_52\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>52<\/th>\n<td class=\"footnote_plugin_text\">Cons. const. 12 juill. 1979, de\u0301cis. n\u00b0 79-107 DC ; CE 10 mai 1974, n\u00b0s 88032 et 88148.<\/td>\n<\/tr>\n<tr class=\"footnotes_plugin_reference_row\">\n<th class=\"footnote_plugin_index_combi pointer\" scope=\"row\"><a id=\"footnote_plugin_reference_901108227_1_53\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>53<\/th>\n<td class=\"footnote_plugin_text\"><a href=\"https:\/\/institut-isbl.fr\/statut-ne-vaut-vertu-oui\/\" target=\"_blank\" rel=\"noopener\">C. Amblard, \u00ab \u201cStatut ne vaut pas vertu\u201d, oui mais\u2026 \u00bb, Institut ISBL, 30 avr. 2018.<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Sur fond de crise, les questions de de\u0301mocratie e\u0301conomique et de pluralisme entrepreneurial n\u2019ont jamais e\u0301te\u0301 autant d\u2019actualite\u0301 en France et en Europe. Dans ce contexte, d\u2019autres modes d\u2019organisation peuvent-ils supplanter l\u2019entreprise capitalistique traditionnelle sans e\u0302tre syste\u0301matiquement taxe\u0301s de concurrents de\u0301loyaux[1]\u00a0? La re\u0301ponse a\u0300 cette question tient a\u0300 l\u2019approche conceptuelle que nous souhaitons avoir de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","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":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","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":[283,386],"tags":[510,259,313,185,490,502,43,132,505,138,509,434,511,508],"class_list":["post-3482","post","type-post","status-publish","format-standard","hentry","category-article","category-avocat-specialise-en-droit-des-associations","tag-a-capitalisme","tag-association-et-avocat","tag-avocat-en-droit-des-associations","tag-avocat-et-associations","tag-avocat-expert-en-droit-des-associations","tag-code-de-commerce","tag-colas-amblard","tag-concurrence-deloyale","tag-democratie-economique","tag-droit-des-associations","tag-entreprise-socialement-interessee","tag-ess-france","tag-feodalite-capitalistique","tag-jerome-saddier"],"_links":{"self":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/3482","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=3482"}],"version-history":[{"count":4,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/3482\/revisions"}],"predecessor-version":[{"id":3520,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/3482\/revisions\/3520"}],"wp:attachment":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/media?parent=3482"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/categories?post=3482"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/tags?post=3482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}