{"id":3510,"date":"2024-11-15T08:06:55","date_gmt":"2024-11-15T06:06:55","guid":{"rendered":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=3510"},"modified":"2025-02-14T08:10:20","modified_gmt":"2025-02-14T06:10:20","slug":"engagement-associatif-lexique-juridique","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/engagement-associatif-lexique-juridique\/","title":{"rendered":"Engagement associatif : lexique juridique"},"content":{"rendered":"<section class=\"container-wrap main-title alternate-color border-bottom breadcrumbs-container\">\n<div class=\"container\">\n<p class=\"page-title\">\n<\/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-901109048\" class=\"clearfix post-901109048 post type-post status-publish format-standard has-post-thumbnail hentry category-actualites category-actualites-2 category-associations-actualites-2\">\n<div class=\"article-meta\"><span class=\"post-meta\"><small class=\"meta-author author vcard\"><a class=\"url fn n\" title=\"Afficher tous les messages de Colas Amblard\" href=\"https:\/\/institut-isbl.fr\/author\/colasamblard\/\" rel=\"author\"><img loading=\"lazy\" decoding=\"async\" class=\"avatar pp-user-avatar avatar-50 photo \" src=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2019\/04\/colas-AMBLARD-150x150.jpg\" width=\"50\" height=\"50\" data-del=\"avatar\" \/><span class=\"author-name\">Colas Amblard<\/span><\/a><\/small>\u00a0|\u00a0<small><a class=\"post-time\" href=\"https:\/\/institut-isbl.fr\/engagement-associatif-petit-lexique-juridique\/\" rel=\"bookmark\"><time class=\"entry-date\" datetime=\"2024-11-27T13:28:42+01:00\">27 novembre 2024<\/time><\/a><\/small>\u00a0<\/span><\/div>\n<div><\/div>\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>Membre, adhe\u0301rent, be\u0301ne\u0301vole, cotisant, usager\u2026 Il est toujours frappant de constater la confusion qui re\u0300gne sur les terminologies utilise\u0301es au sein des associations. Pourtant, la mai\u0302trise de ces notions est essentielle sur le plan fiscal ainsi qu\u2019en matie\u0300re de gouvernance et de re\u0301gularite\u0301 des de\u0301cisions collectives prises par ces organismes sans but lucratif.<\/strong><\/p>\n<p>&nbsp;<\/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<p>Afin d\u2019e\u0301claircir ce sujet, il est important de revenir aux fondamentaux : l\u2019article 1\u00b0 de la loi du 1er juillet 1901 pr\u00e9cise en effet que l\u2019\u00ab\u00a0<em>association est la convention par laquelle deux ou plusieurs personnes mettent en commun, d\u2019une fac\u0327on permanente, leurs connaissances ou leur activite\u0301 dans un but autre que de partager des be\u0301ne\u0301fices. Elle est re\u0301gie, quant a\u0300 sa validite\u0301, par les principes ge\u0301ne\u0301raux du droit applicables aux contrats et obligations<\/em>\u00a0\u00bb. D\u2019apparence lacunaire, cette de\u0301finition rece\u0300le en re\u0301alite\u0301 un certain nombre d\u2019informations pertinentes sur le sujet.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><strong>Approche de la qualite\u0301 de membre<\/strong><\/p>\n<p>Une association e\u0301tant re\u0301gie par un contrat de droit prive\u0301 (statuts e\u0301ventuellement comple\u0301te\u0301s par un re\u0300glement inte\u0301rieur), elle est soumise au principe de liberte\u0301 contractuelle<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_1\" class=\"footnote_plugin_tooltip_text\">[1]<\/sup><\/a><\/span>. Par conse\u0301quent, devenir membre ne\u0301cessite, d\u2019une part, de partager ses valeurs, de participer loyalement<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_2\" class=\"footnote_plugin_tooltip_text\">[2]<\/sup><\/a><\/span>\u00a0a\u0300 la re\u0301alisation de ses objectifs et, enfin, d\u2019accepter ses re\u0300gles de fonctionnement interne (notamment en termes de gouvernance), d\u2019autre part, d\u2019exprimer librement son consentement dans le but de contracter avec cette personne morale (adhe\u0301sion)<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_3\" class=\"footnote_plugin_tooltip_text\">[3]<\/sup><\/a><\/span>. Cela e\u0301tant, l\u2019association est en droit de restreindre les demandes d\u2019adhe\u0301sion, sauf en cas de silence des statuts (association dite \u00ab\u00a0<em>ouverte<\/em>\u00a0\u00bb) dans lequel, par principe, il ne lui sera pas possible d\u2019opposer un refus<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_4\" class=\"footnote_plugin_tooltip_text\">[4]<\/sup><\/a><\/span>. En revanche, les statuts peuvent librement pre\u0301voir des conditions a\u0300 l\u2019adhe\u0301sion en fonction notamment de l\u2019objet du groupement : qualite\u0301(s) spe\u0301cifique(s), a\u0302ge, sexe<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_5\" class=\"footnote_plugin_tooltip_text\">[5]<\/sup><\/a><\/span>, etc. Ils peuvent e\u0301galement conditionner l\u2019adhe\u0301sion au paiement d\u2019une cotisation annuelle<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_6\" class=\"footnote_plugin_tooltip_text\">[6]<\/sup><\/a><\/span>, voire exiger un droit d\u2019entre\u0301e<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_7\" class=\"footnote_plugin_tooltip_text\">[7]<\/sup><\/a><\/span>\u00a0\u2013 valable uniquement lors de la premie\u0300re adhe\u0301sion \u2013 comme soumettre toute candidature a\u0300 un agre\u0301ment discre\u0301tionnaire. Dans ce dernier cas, l\u2019association sera en droit de refuser une demande d\u2019adhe\u0301sion sans avoir a\u0300 motiver sa de\u0301cision<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_8\" class=\"footnote_plugin_tooltip_text\">[8]<\/sup><\/a><\/span>.<\/p>\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>Attention toutefois ! Lorsque les statuts ne pre\u0301voient rien ou si, dans une telle situation, l\u2019association a malgre\u0301 tout tenu a\u0300 justifier les motifs de son refus, ceux-ci pourront imme\u0301diatement e\u0302tre de\u0301fe\u0301re\u0301s devant un juge par les personnes concerne\u0301es afin d\u2019en ve\u0301rifier, d\u2019une part, la re\u0301gularite\u0301, d\u2019autre part, e\u0301ventuellement, l\u2019existence de discriminations illicites et, enfin, un e\u0301ventuel abus de droit par l\u2019association<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_9\" class=\"footnote_plugin_tooltip_text\">[9]<\/sup><\/a><\/span>. Les statuts pourront e\u0301galement pre\u0301voir des colle\u0300ges de membres ne disposant pas des me\u0302mes droits et obligations<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_10\" class=\"footnote_plugin_tooltip_text\">[10]<\/sup><\/a><\/span>. Certains d\u2019entre eux seulement pourront e\u0302tre e\u0301ligibles aux instances de gouvernance<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_11\" class=\"footnote_plugin_tooltip_text\">[11]<\/sup><\/a><\/span>\u00a0et d\u2019autres ne disposeront que de la voix consultative. Mais tous devront e\u0302tre convoque\u0301s aux assemble\u0301es ge\u0301ne\u0301rales (AG) et disposer a\u0300 cette occasion d\u2019un droit d\u2019expression \u2013 en e\u0301vitant bien e\u0301videmment tout abus du droit de critique<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_12\" class=\"footnote_plugin_tooltip_text\">[12]<\/sup><\/a><\/span>.<\/p>\n<\/div>\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>&nbsp;<\/p>\n<p><strong>Adhe\u0301rent : concre\u0301tisation de la rencontre<\/strong>\u00a0<strong>des volonte\u0301s<\/strong><\/p>\n<p>L\u2019acte d\u2019adhe\u0301sion de\u0301coule d\u2019une volonte\u0301 commune de la personne manifestant son souhait de devenir membre et de l\u2019association s\u2019exprimant a\u0300 travers une de\u0301libe\u0301ration expresse\u0301ment prise par l\u2019organe compe\u0301tent, tel qu\u2019identifie\u0301 dans ses statuts (pre\u0301sident, conseil d\u2019administration ou bureau). Toutefois, par exception, toute personne a\u0300 qui les statuts reconnaissent la qualite\u0301 de \u00ab\u00a0<em>membre de droit<\/em>\u00a0\u00bb, sans avoir a\u0300 effectuer la moindre de\u0301marche, n\u2019acquiert cette qualite\u0301 que si elle y consent<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_13\" class=\"footnote_plugin_tooltip_text\">[13]<\/sup><\/a><\/span>.<\/p>\n<p>L\u2019expression de cette volonte\u0301 peut e\u0302tre simplement orale ou tacite<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_14\" class=\"footnote_plugin_tooltip_text\">[14]<\/sup><\/a><\/span>, mais pour des questions de preuve, elle doit, de pre\u0301fe\u0301rence, e\u0302tre exprime\u0301e par e\u0301crit : pour la personne souhaitant devenir membre adhe\u0301rent \u2013 peu importe la forme \u2013, une lettre, un courriel peut suffire dans le silence des statuts. Pour l\u2019association, une de\u0301libe\u0301ration de l\u2019organe compe\u0301tent en bonne et due forme sera ne\u0301cessaire. Et dans l\u2019hypothe\u0300se ou\u0300 les statuts pre\u0301voient que l\u2019adhe\u0301sion est annuelle \u2013 celle-ci cessant de plein droit a\u0300 l\u2019issue du de\u0301lai<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_15\" class=\"footnote_plugin_tooltip_text\">[15]<\/sup><\/a><\/span>\u00a0\u2013, ce processus d\u2019adhe\u0301sion devra e\u0302tre renouvele\u0301 annuellement au de\u0301but de chaque nouvel exercice<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_16\" class=\"footnote_plugin_tooltip_text\">[16]<\/sup><\/a><\/span>. A\u0300 de\u0301faut, les membres n\u2019ont donc pas a\u0300 solliciter tous les ans le renouvellement de leur adhe\u0301sion, celui-ci s\u2019ope\u0301rant automatiquement<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_17\" class=\"footnote_plugin_tooltip_text\">[17]<\/sup><\/a><\/span>. Conforme\u0301ment au droit commun, c\u2019est a\u0300 celui qui se pre\u0301vaut de l\u2019accord de volonte\u0301 et du respect des conditions e\u0301ventuellement exige\u0301es par les statuts d\u2019en fournir la preuve<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_18\" class=\"footnote_plugin_tooltip_text\">[18]<\/sup><\/a><\/span>. Par conse\u0301quent, si les statuts pre\u0301voient que les demandes d\u2019admission doivent e\u0302tre fournies par e\u0301crit avant une date limite, c\u2019est a\u0300 la personne qui sollicite son adhe\u0301sion de de\u0301montrer qu\u2019elle a adresse\u0301 sa demande avant cette date ; ce n\u2019est pas a\u0300 l\u2019association de prouver qu\u2019elle a rec\u0327u la demande hors de\u0301lai<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_19\" class=\"footnote_plugin_tooltip_text\">[19]<\/sup><\/a><\/span>. Par conse\u0301quent, pour e\u0301viter toute contestation ulte\u0301rieure, il apparai\u0302t souhaitable sur un plan pratique de :<\/p>\n<ul>\n<li>dresser en bonne et due forme un proce\u0300s-verbal par l\u2019organe compe\u0301tent en matie\u0300re d\u2019adhe\u0301sion et de tenir une liste des membres adhe\u0301rents ;<\/li>\n<li>leur faire signer et leur remettre un bulletin d\u2019adhe\u0301sion ou\u0300 ils reconnaissent avoir pris connaissance des statuts et du re\u0300glement inte\u0301rieur s\u2019il existe.<\/li>\n<\/ul>\n<p>Cette pratique est essentielle pour de\u0301montrer la re\u0301gularite\u0301 des de\u0301libe\u0301rations prises en assemble\u0301e ge\u0301ne\u0301rale (en particulier pour le calcul du quorum et des majorite\u0301s requises), l\u2019e\u0301ligibilite\u0301 des membres aux instances de gouvernance et, par conse\u0301quent, s\u2019assurer de l\u2019effectivite\u0301 de l\u2019action associative. Lorsque l\u2019adhe\u0301sion est re\u0301pute\u0301e acquise, l\u2019association doit respecter les droits que les membres de\u0301tiennent des statuts<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_20\" class=\"footnote_plugin_tooltip_text\">[20]<\/sup><\/a><\/span>. A\u0300 de\u0301faut, ils seront en droit de revendiquer l\u2019exe\u0301cution force\u0301e des dispositions statutaires, outre l\u2019indemnisation des dommages provoque\u0301s par l\u2019inexe\u0301cution<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_21\" class=\"footnote_plugin_tooltip_text\">[21]<\/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>Pour comple\u0301ter, il nous semble important de pre\u0301ciser que le paiement d\u2019une cotisation<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_22\" class=\"footnote_plugin_tooltip_text\">[22]<\/sup><\/a><\/span>\u00a0annuelle ne constitue pas une condition intrinse\u0300que de la qualite\u0301 de membre<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_23\" class=\"footnote_plugin_tooltip_text\">[23]<\/sup><\/a><\/span>. Cela pour plusieurs raisons : premie\u0300rement, parce que le pre\u0301le\u0300vement d\u2019une cotisation ne constitue pas une obligation dans une association, si ses statuts ne l\u2019exigent pas par exemple<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_24\" class=\"footnote_plugin_tooltip_text\">[24]<\/sup><\/a><\/span>. Ensuite \u2013 et la jurisprudence est unanime sur ce point \u2013, parce que le versement d\u2019une cotisation ne caracte\u0301rise pas a\u0300 lui seul la volonte\u0301 d\u2019adhe\u0301rer a\u0300 une association<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_25\" class=\"footnote_plugin_tooltip_text\">[25]<\/sup><\/a><\/span>\u00a0et ne suffit donc pas a\u0300 confe\u0301rer la qualite\u0301 de membre<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_26\" class=\"footnote_plugin_tooltip_text\">[26]<\/sup><\/a><\/span>.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Be\u0301ne\u0301vole : une terminaison hybride<\/strong><\/p>\n<p>Le be\u0301ne\u0301volat est une activite\u0301 non re\u0301tribue\u0301e et librement choisie qui s\u2019exerce en ge\u0301ne\u0301ral au sein d\u2019un organisme sans but lucratif (OSBL) : association, organisation non gouvernementale, fondation, syndicat ou structure publique. Celui ou celle qui s\u2019adonne a\u0300 ce type d\u2019engagement est appele\u0301(e) \u00ab\u00a0<em>be\u0301ne\u0301vole<\/em>\u00a0\u00bb<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_27\" class=\"footnote_plugin_tooltip_text\">[27]<\/sup><\/a><\/span>. L\u2019e\u0301tymologie du mot vient du latin <em>benevolus<\/em>, qui signifie \u00ab\u00a0<em>bonne volonte\u0301<\/em>\u00a0\u00bb. Ce qualificatif couramment utilise\u0301 dans les associations appelle plusieurs remarques.<\/p>\n<p>D\u2019une part, a\u0300 la diffe\u0301rence des deux approches pre\u0301ce\u0301demment de\u0301crites (membre et adhe\u0301rent) ou\u0300 l\u2019on s\u2019aperc\u0327oit finalement combien il est difficile d\u2019e\u0302tre membre d\u2019une association sans user du qualificatif d\u2019adhe\u0301rent, il est parfaitement possible d\u2019e\u0302tre be\u0301ne\u0301vole d\u2019une association sans force\u0301ment en e\u0302tre membre. Cela concerne toutes ces personnes qui, de manie\u0300re temporaire, pre\u0302tent main forte a\u0300 une association pour une ta\u0302che ponctuelle (comme la participation a\u0300 l\u2019organisation d\u2019une manifestation exceptionnelle<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_28\" class=\"footnote_plugin_tooltip_text\">[28]<\/sup><\/a><\/span>\u00a0ou d\u2019une compe\u0301tition sportive). Le fondement juridique justifiant la distinction entre un membre adhe\u0301rent et un be\u0301ne\u0301vole \u2013 outre le fait que l\u2019acte d\u2019adhe\u0301sion n\u2019a pas e\u0301te\u0301 concre\u0301tise\u0301 \u2013 ne remplit pas le crite\u0300re de \u00ab\u00a0<em>permanence<\/em>\u00a0\u00bb pre\u0301sent dans la de\u0301finition me\u0302me de la notion d\u2019association<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_29\" class=\"footnote_plugin_tooltip_text\">[29]<\/sup><\/a><\/span>. Attention ! Toute association qui recourra a\u0300 cette \u00ab\u00a0<em>main-d\u2019\u0153uvre gratuite<\/em>\u00a0\u00bb demeure ne\u0301anmoins responsable des pre\u0301judices (corporels et mentaux) que ces personnes auraient a\u0300 subir du fait de leur participation a\u0300 l\u2019organisation des activite\u0301s associatives. Il conviendra par conse\u0301quent que l\u2019association souscrive un contrat d\u2019assurance de responsabilite\u0301 civile lui permettant d\u2019e\u0302tre de\u0301dommage\u0301e en cas de sinistre<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_30\" class=\"footnote_plugin_tooltip_text\">[30]<\/sup><\/a><\/span>.<\/p>\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>D\u2019autre part, on accole ge\u0301ne\u0301ralement l\u2019adjectif \u00ab\u00a0<em>be\u0301ne\u0301vole<\/em>\u00a0\u00bb aux membres adhe\u0301rents, souvent en raison de la nature non lucrative de l\u2019association \u2013 supposant une absence de partage des be\u0301ne\u0301fices re\u0301alise\u0301s par le groupement -, mais aussi du fait que le be\u0301ne\u0301vole ne dispose pas \u2013 sauf requalification e\u0301ventuelle \u2013 du statut de salarie\u0301<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_31\" class=\"footnote_plugin_tooltip_text\">[31]<\/sup><\/a><\/span>\u00a0lui donnant droit a\u0300 re\u0301mune\u0301ration. Sauf exception<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_32\" class=\"footnote_plugin_tooltip_text\">[32]<\/sup><\/a><\/span>, la condition du be\u0301ne\u0301volat s\u2019applique e\u0301galement aux dirigeants associatifs pour l\u2019exercice du mandat social et\/ou d\u2019une activite\u0301 effective<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_33\" class=\"footnote_plugin_tooltip_text\">[33]<\/sup><\/a><\/span>.<\/p>\n<p>Enfin, la notion de be\u0301ne\u0301vole \u2013 qui rele\u0300ve plus d\u2019une situation de fait qu\u2019elle ne constitue ve\u0301ritablement un statut \u2013 peut e\u0302tre qualifie\u0301e d\u2019hybride lorsqu\u2019on sait que les salarie\u0301s d\u2019une association peuvent adhe\u0301rer au groupement qui les emploie en qualite\u0301 de membres adhe\u0301rents<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_34\" class=\"footnote_plugin_tooltip_text\">[34]<\/sup><\/a><\/span>\u00a0et me\u0302me, sous certaines conditions, e\u0302tre e\u0301lus en qualite\u0301 d\u2019administrateurs<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_35\" class=\"footnote_plugin_tooltip_text\">[35]<\/sup><\/a><\/span>\u00a0sans aucun risque fiscal. En revanche, au regard de la le\u0301gislation sociale, le cumul de la qualite\u0301 de salarie\u0301 et de celle de membre ne\u0301cessitera de la part de l\u2019association une grande vigilance afin d\u2019e\u0301viter que l\u2019un ou l\u2019autre des statuts ne soit qualifie\u0301 de fictif<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_36\" class=\"footnote_plugin_tooltip_text\">[36]<\/sup><\/a><\/span>.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u00ab\u00a0<em>Usagers be\u0301ne\u0301ficiaires<\/em>\u00a0\u00bb et clients : gare aux (e\u0301ventuelles) conse\u0301quences fiscales !<\/strong><\/p>\n<p>Avant d\u2019aborder la situation de ces autres acteurs de l\u2019\u00ab\u00a0<em>are\u0301opage<\/em>\u00a0\u00bb associatif, rappelons que la Cour de cassation admet de fac\u0327on explicite que les associations peuvent disposer d\u2019une cliente\u0300le propre<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_37\" class=\"footnote_plugin_tooltip_text\">[37]<\/sup><\/a><\/span>. De\u0300s lors,\u00a0<a href=\"https:\/\/institut-isbl.fr\/lentreprise-socialement-interessee\/\" target=\"_blank\" rel=\"noopener\">la vente de prestations de services et\/ou de biens a\u0300 des tiers (clients), voire a\u0300 des membres (usagers be\u0301ne\u0301ficiaires), est tout a\u0300 fait envisageable pour ce type d\u2019OSBL<\/a>, le le\u0301gislateur exigeant simplement de de\u0301clarer ces activite\u0301s dans ses statuts lorsqu\u2019elles font l\u2019objet d\u2019une pratique habituelle<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_38\" class=\"footnote_plugin_tooltip_text\">[38]<\/sup><\/a><\/span>. C\u2019est donc sur un plan fiscal qu\u2019il convient d\u2019ope\u0301rer une distinction entre ces deux types d\u2019acteurs au regard des conse\u0301quences pre\u0301visibles pour l\u2019association :<\/p>\n<ul>\n<li>s\u2019agissant des clients : le fait de leur de\u0301livrer une prestation contre paiement d\u2019un prix peut, par principe, entrai\u0302ner l\u2019assujettissement de l\u2019association aux impo\u0302ts commerciaux \u2013 impo\u0302t sur les socie\u0301te\u0301s (IS), taxe sur la valeur ajoute\u0301e (TVA) et contribution e\u0301conomique territoriale (CET) -, sauf lorsque la prestation en question est qualifie\u0301e d\u2019activite\u0301 e\u0301conomique d\u2019utilite\u0301 sociale<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_39\" class=\"footnote_plugin_tooltip_text\">[39]<\/sup><\/a><\/span>\u00a0et que les recettes d\u2019exploitation annuelles hors taxes tire\u0301es d\u2019activite\u0301s lucratives accessoires ne de\u0301passent pas le seuil de franchise commerciale (78 596 euros pour 2024)<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_40\" class=\"footnote_plugin_tooltip_text\">[40]<\/sup><\/a><\/span>\u00a0;<\/li>\n<\/ul>\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<ul>\n<li>s\u2019agissant des usagers : c\u2019est-a\u0300-dire les personnes cumulant la qualite\u0301 de membre et de client, l\u2019association sera en droit de be\u0301ne\u0301ficier d\u2019exone\u0301rations spe\u0301cifiques de TVA, en particulier lorsque les prestations re\u0301mune\u0301re\u0301es consistent principalement a\u0300 rendre des services a\u0300 caracte\u0300re social, culturel, e\u0301ducatif ou sportif a\u0300 ses membres<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_41\" class=\"footnote_plugin_tooltip_text\">[41]<\/sup><\/a><\/span>\u00a0et\/ou licencie\u0301s<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_42\" class=\"footnote_plugin_tooltip_text\">[42]<\/sup><\/a><\/span>, lorsqu\u2019il s\u2019agit de rembourser aux membres des frais conse\u0301cutifs a\u0300 la mise en \u0153uvre d\u2019une politique de mutualisation de moyens humains ou mate\u0301riels entre eux<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_43\" class=\"footnote_plugin_tooltip_text\">[43]<\/sup><\/a><\/span>\u00a0et, enfin, lorsqu\u2019elle re\u0301alise des ope\u0301rations a\u0300 caracte\u0300re social ou philanthropique, au be\u0301ne\u0301fice cette fois de toutes personnes, mais uniquement lorsque toutes les conditions pose\u0301es par le le\u0301gislateur sont respecte\u0301es<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_44\" class=\"footnote_plugin_tooltip_text\">[44]<\/sup><\/a><\/span>.<\/li>\n<\/ul>\n<p>A\u0300 ce stade, il est inte\u0301ressant de constater que les deux premie\u0300res exone\u0301rations de TVA ne peuvent be\u0301ne\u0301ficier qu\u2019aux associations de\u0301livrant des prestations a\u0300 de \u00ab\u00a0<em>vrais<\/em>\u00a0\u00bb membres (v. supra), c\u2019est-a\u0300-dire a\u0300 des personnes dont l\u2019adhe\u0301sion pre\u0301sente un caracte\u0300re de permanence, qui sont personnellement titulaires du droit de participer aux assemble\u0301es ge\u0301ne\u0301rales et sont e\u0301ligibles au conseil d\u2019administration ou organe de gestion e\u0301quivalent<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_45\" class=\"footnote_plugin_tooltip_text\">[45]<\/sup><\/a><\/span>.<\/p>\n<\/div>\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>&nbsp;<\/p>\n<p><strong>Conclusion<\/strong><\/p>\n<p>Les associations ont inde\u0301niablement inte\u0301re\u0302t a\u0300 identifier clairement les diffe\u0301rents interlocuteurs et acteurs a\u0300 qui elles ont recours. Pour cela, elles doivent disposer de statuts pre\u0301cise\u0301ment re\u0301dige\u0301s sur le plan juridique (qualite\u0301 de membre, proce\u0301dure d\u2019adhe\u0301sion, gouvernance), mais e\u0301galement pre\u0301voir en interne un processus pre\u0301cis et re\u0301gulie\u0300rement mis a\u0300 jour (liste de membres ou de licencie\u0301s<span class=\"footnote_referrer\"><a tabindex=\"0\" role=\"button\"><sup id=\"footnote_plugin_tooltip_901109048_1_46\" class=\"footnote_plugin_tooltip_text\">[46]<\/sup><\/a><\/span>, fichier clients) permettant d\u2019identifier les personnes auxquelles elles sont confronte\u0301es : la re\u0301gularite\u0301 des de\u0301cisions qu\u2019elles prennent, la gouvernance qu\u2019elles souhaitent mettre en place et la se\u0301curisation du statut fiscal privile\u0301gie\u0301 dont elles peuvent be\u0301ne\u0301ficier en de\u0301pendent.<\/p>\n<p>&nbsp;<\/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 class=\"abh_box abh_box_down abh_box_business\">\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>\n<div class=\"pf-content\">\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\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=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<p>&nbsp;<\/p>\n<p>Docteur en droit<\/p>\n<p>Avocat associ\u00e9<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p><strong>En savoir plus :<\/strong><\/p>\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><a href=\"https:\/\/institut-isbl.fr\/wp-content\/uploads\/sites\/3\/2024\/11\/34_36_juridique_lexique.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Juris Associations n\u00b0 708 du 15 novembre 2024<\/strong><\/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 class=\"printfriendly pf-button pf-button-content pf-alignright\"><a title=\"Printer Friendly, PDF &amp; Email\" href=\"https:\/\/institut-isbl.fr\/engagement-associatif-petit-lexique-juridique\/#\" 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>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<div class=\"speaker-mute footnotes_reference_container\">\n<div id=\"footnote_references_container_901109048_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_901109048_1_1\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>1<\/th>\n<td class=\"footnote_plugin_text\">C. civ., art. 1102 ; Civ. 1re, 17 fe\u0301vr. 2016, n\u00b0 15-11.304, ; JA 2016, n\u00b0 537, p. 10, obs. X. Delpech ; Ni\u0302mes, 4 mars 2021, n\u00b0 19\/01121 ; Toulouse, 15 juin 2020, n\u00b0 18\/03630.<\/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_901109048_1_2\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>2<\/th>\n<td class=\"footnote_plugin_text\">Paris, 4 juin 2014, n\u00b0 13\/04654.<\/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_901109048_1_3\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>3<\/th>\n<td class=\"footnote_plugin_text\">C. civ., art. 1128 a\u0300 1171.<\/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_901109048_1_4\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>4<\/th>\n<td class=\"footnote_plugin_text\">Civ. 1er, 25 juin 2002, n\u00b0 01-01.093.<\/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_901109048_1_5\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>5<\/th>\n<td class=\"footnote_plugin_text\">C. civ., art. 1102 ; v. par ex. Civ. 1re, 30 avr. 2009, n\u00b0 08-15.397 ; Civ. 1re, 22 sept. 2016, n\u00b0 15-23.664.<\/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_901109048_1_6\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>6<\/th>\n<td class=\"footnote_plugin_text\">Com. 13 nov. 2003, n\u00b0 01-02.869.<\/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_901109048_1_7\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>7<\/th>\n<td class=\"footnote_plugin_text\">Me\u0301mento Francis Lefebvre \u2013 Associations, 2024, n\u00b0 8200.<\/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_901109048_1_8\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>8<\/th>\n<td class=\"footnote_plugin_text\">Aix-en-Provence, 3 nov. 2015, n\u00b0 14\/14218.<\/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_901109048_1_9\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>9<\/th>\n<td class=\"footnote_plugin_text\">Colmar, 9 sept. 2021, n\u00b0 382\/2021.<\/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_901109048_1_10\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>10<\/th>\n<td class=\"footnote_plugin_text\">C. civ., art. 1102 ; Civ. 1re, 21 nov. 2006, n\u00b0 05-19.229, Bull. civ. I, n\u00b0 495.<\/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_901109048_1_11\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>11<\/th>\n<td class=\"footnote_plugin_text\">Pour les associations soumises a\u0300 un titre quelconque au contro\u0302le des pouvoirs publics, v. CE, sect. inte\u0301rieur avis, 17 oct. 1978.<\/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_901109048_1_12\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>12<\/th>\n<td class=\"footnote_plugin_text\">V. par ex. Pau, 23 oct. 2014, n\u00b0 12\/03001.<\/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_901109048_1_13\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>13<\/th>\n<td class=\"footnote_plugin_text\">Douai, 30 mai 2012, n\u00b0 11\/04272.<\/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_901109048_1_14\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>14<\/th>\n<td class=\"footnote_plugin_text\">Aix-en-Provence, 23 mai 2017, n\u00b0 15\/17310 : en l\u2019espe\u0300ce, la personne avait e\u0301te\u0301 convoque\u0301e a\u0300 l\u2019AG et, y ayant participe\u0301, cela avait e\u0301te\u0301 atteste\u0301 dans le proce\u0300s-verbal de cette re\u0301union.<\/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_901109048_1_15\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>15<\/th>\n<td class=\"footnote_plugin_text\">Poitiers, 5 nov. 2019, n\u00b0 18\/02475.<\/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_901109048_1_16\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>16<\/th>\n<td class=\"footnote_plugin_text\">Riom, 16 janv. 2019, n\u00b0 18\/00804, JA 2019, n\u00b0 597, p. 12, obs. R. Fievet.<\/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_901109048_1_17\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>17<\/th>\n<td class=\"footnote_plugin_text\">Ni\u0302mes, 20 nov. 2012, n\u00b0 10\/04442.<\/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_901109048_1_18\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>18<\/th>\n<td class=\"footnote_plugin_text\">C. civ., art. 1353, al. 1er ; Saint-Denis de la Re\u0301union, 11 sept. 2019, n\u00b0 16\/01630.<\/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_901109048_1_19\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>19<\/th>\n<td class=\"footnote_plugin_text\">Civ. 2e, 8 juill. 2010, n\u00b0 09-66.602.<\/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_901109048_1_20\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>20<\/th>\n<td class=\"footnote_plugin_text\">Ni\u0302mes, 29 mars 2018, n\u00b0 17\/02751.<\/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_901109048_1_21\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>21<\/th>\n<td class=\"footnote_plugin_text\">C. civ., art. 1217.<\/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_901109048_1_22\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>22<\/th>\n<td class=\"footnote_plugin_text\">Il est important de ne pas confondre la cotisation de la licence sportive, qui permet de pratiquer l\u2019activite\u0301 sportive au sein de l\u2019association, et la licence sportive, qui est unilate\u0301ralement accorde\u0301e par les fe\u0301de\u0301rations sportives agre\u0301e\u0301es et donne la possibilite\u0301 de participer aux compe\u0301titions sur l\u2019ensemble du territoire national (C. sport, art. l. 131-6.<\/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_901109048_1_23\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>23<\/th>\n<td class=\"footnote_plugin_text\">Ne\u0301anmoins, les statuts peuvent conditionner l\u2019adhe\u0301sion au versement d\u2019une cotisation annuelle ou d\u2019une licence sportive et pre\u0301voir une proce\u0301dure de radiation automatique en cas de refus de paiement.<\/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_901109048_1_24\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>24<\/th>\n<td class=\"footnote_plugin_text\">Nancy, 15 fe\u0301vr. 2021, n\u00b0 19\/00907.<\/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_901109048_1_25\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>25<\/th>\n<td class=\"footnote_plugin_text\">Civ. 1re, 9 juin 2017, n\u00b0 16-14.082 ; Civ. 1re, 27 sept. 2017, n\u00b0 16-19.878 (pour un syndicat), JA 2017, n\u00b0 569, p. 11, obs. X. Delpech.<\/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_901109048_1_26\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>26<\/th>\n<td class=\"footnote_plugin_text\">Toulouse, 25 juin 2016, n\u00b0 14\/06250.<\/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_901109048_1_27\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>27<\/th>\n<td class=\"footnote_plugin_text\">D. Ferrand-Bechmann, Le Be\u0301ne\u0301volat \u2013 Au be\u0301ne\u0301vole inconnu !, E\u0301ditions juris \u2013 Dalloz, coll. \u00ab Hors-se\u0301rie \u00bb, janv. 2014.<\/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_901109048_1_28\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>28<\/th>\n<td class=\"footnote_plugin_text\">BOFiP-Impo\u0302ts, BOI-TVA-CHAMP- 30-10-30-10 du 20 mars 2024, \u00a7 460.<\/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_901109048_1_29\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>29<\/th>\n<td class=\"footnote_plugin_text\">l. 1er juill. 1901, JO du 2, art. 1er.<\/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_901109048_1_30\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>30<\/th>\n<td class=\"footnote_plugin_text\">Me\u0301mento Francis Lefebvre \u2013 Associations, 2024, n\u00b0 15910 ; v. e\u0301gal. S. Abravanel- Jolly et A. Astegiano-la Rizza, \u00ab Assurances des associations \u00bb, Lamy associations, Wolters Kluwer, e\u0301tude 274, oct. 2021.<\/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_901109048_1_31\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>31<\/th>\n<td class=\"footnote_plugin_text\">Sur la notion de subordination : Soc. 13 nov. 1996, n\u00b0 94-13.187.<\/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_901109048_1_32\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>32<\/th>\n<td class=\"footnote_plugin_text\">BOFiP-Impo\u0302ts, BOI-IS-CHAMP-10-50-10-20 du 7 juin 2017, \u00a7 100 et 110.<\/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_901109048_1_33\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>33<\/th>\n<td class=\"footnote_plugin_text\">Ibid., \u00a7 160 ; v. e\u0301gal. CE 28 avr. 1986, n\u00b0 41125.<\/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_901109048_1_34\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>34<\/th>\n<td class=\"footnote_plugin_text\">Soc. 17 fe\u0301vr. 1988, n\u00b0 85-16.639, Bull. civ. V, n\u00b0 107.<\/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_901109048_1_35\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>35<\/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_901109048_1_36\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>36<\/th>\n<td class=\"footnote_plugin_text\">Pour des illustrations de requalification : Soc. 23 janv.1997, n\u00b0 94-40.099 ; Soc. 29 janv. 2002, n\u00b0 99-42.697.<\/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_901109048_1_37\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>37<\/th>\n<td class=\"footnote_plugin_text\">Civ. 16 fe\u0301vr. 1983, Gaz. Pal. 1983. Pan. 206.<\/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_901109048_1_38\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>38<\/th>\n<td class=\"footnote_plugin_text\">C. com., art. l. 442-7.<\/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_901109048_1_39\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>39<\/th>\n<td class=\"footnote_plugin_text\">BOFiP-Impo\u0302ts, BOI-IS-CHAMP- 10-50-10-20, pre\u0301c., \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_901109048_1_40\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>40<\/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_901109048_1_41\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>41<\/th>\n<td class=\"footnote_plugin_text\">CGI, art. 261, 7, 1o, 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_901109048_1_42\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>42<\/th>\n<td class=\"footnote_plugin_text\">BOFiP-Impo\u0302ts, BOI-IS-CHAMP-10- 50-30-10 du 4 avr. 2018, \u00a7 110 ; v. e\u0301gal. RES n\u00b0 2005\/92 (OSBl) du 7 sept. 2005<\/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_901109048_1_43\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>43<\/th>\n<td class=\"footnote_plugin_text\">CGI, art. 261 B.<\/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_901109048_1_44\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>44<\/th>\n<td class=\"footnote_plugin_text\">CGI, art. 261, 7, 1o, b).<\/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_901109048_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-TVA-CHAMP- 30-10-30-10, pre\u0301c., \u00a7 70 et 80.<\/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_901109048_1_46\" class=\"footnote_backlink\"><\/a><span class=\"footnote_index_arrow\">\u2191<\/span>46<\/th>\n<td class=\"footnote_plugin_text\">V. note 22.<\/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>Colas Amblard\u00a0|\u00a027 novembre 2024\u00a0 Membre, adhe\u0301rent, be\u0301ne\u0301vole, cotisant, usager\u2026 Il est toujours frappant de constater la confusion qui re\u0300gne sur les terminologies utilise\u0301es au sein des associations. Pourtant, la mai\u0302trise de ces notions est essentielle sur le plan fiscal ainsi qu\u2019en matie\u0300re de gouvernance et de re\u0301gularite\u0301 des de\u0301cisions collectives prises par ces organismes sans [&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":[10,259,52,313,271,171,137,111,43,161,138,126,160,501,76,355,278],"class_list":["post-3510","post","type-post","status-publish","format-standard","hentry","category-article","category-avocat-specialise-en-droit-des-associations","tag-association","tag-association-et-avocat","tag-associations","tag-avocat-en-droit-des-associations","tag-avocat-et-association","tag-avocat-et-droit-des-associations","tag-avocat-specialise-dans-le-secteur-associatif","tag-benevolat","tag-colas-amblard","tag-dalloz","tag-droit-des-associations","tag-fiscalite-des-associations","tag-juris-associations","tag-licencies","tag-nps-consulting","tag-qualite-de-membre","tag-services-rendus-aux-membres"],"_links":{"self":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/3510","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=3510"}],"version-history":[{"count":2,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/3510\/revisions"}],"predecessor-version":[{"id":3512,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/3510\/revisions\/3512"}],"wp:attachment":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/media?parent=3510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/categories?post=3510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/tags?post=3510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}