{"id":3695,"date":"2026-04-11T13:14:01","date_gmt":"2026-04-11T11:14:01","guid":{"rendered":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=3695"},"modified":"2026-04-11T14:31:50","modified_gmt":"2026-04-11T12:31:50","slug":"publication-du-rapport-nps-consulting-avocats-sur-le-regime-fiscal-des-ebe-dans-le-cadre-de-tzcl","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/publication-du-rapport-nps-consulting-avocats-sur-le-regime-fiscal-des-ebe-dans-le-cadre-de-tzcl\/","title":{"rendered":"Publication du rapport national NPS CONSULTING AVOCATS sur le r\u00e9gime fiscal des EBE dans le cadre de TZCLD"},"content":{"rendered":"<p class=\"isSelectedEnd\"><strong>NPS CONSULTING AVOCATS a remis au Fonds d&rsquo;Exp\u00e9rimentation Territoriale contre le Ch\u00f4mage de Longue Dur\u00e9e (ETCLD) un rapport d\u2019analyse juridique consacr\u00e9 au r\u00e9gime fiscal applicable aux entreprises \u00e0 but d\u2019emploi (EBE) dans le cadre du dispositif Territoires z\u00e9ro ch\u00f4meur de longue dur\u00e9e (TZCLD).<\/strong><\/p>\n<p><!--more--><\/p>\n<p class=\"isSelectedEnd\">Ce travail porte notamment sur le traitement fiscal des activit\u00e9s des EBE, la taxe sur les salaires, la contribution au d\u00e9veloppement de l\u2019emploi (CDE), la dotation d\u2019amor\u00e7age ainsi que les conditions d\u2019\u00e9ligibilit\u00e9 au m\u00e9c\u00e9nat.<\/p>\n<p class=\"isSelectedEnd\">L\u2019objectif est clair : contribuer \u00e0 une meilleure s\u00e9curisation juridique et fiscale du mod\u00e8le socio-\u00e9conomique des EBE, dans une perspective de lisibilit\u00e9, de coh\u00e9rence et, lorsque cela s\u2019impose, d\u2019\u00e9volution des r\u00e8gles applicables.<\/p>\n<p>Un sujet technique, mais d\u00e9cisif pour la soutenabilit\u00e9 des structures concern\u00e9es et, plus largement, pour les acteurs de l\u2019insertion et de l\u2019\u00e9conomie sociale et solidaire (ESS).<\/p>\n<p><a href=\"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-content\/uploads\/2026\/04\/RAPPORT-ETCLD-complete-au-31.03.2026-NPS-CONSULTING-AVOCATS.docx\">T\u00e9l\u00e9chargez : RAPPORT ETCLD compl\u00e9t\u00e9 au 31.03.2026 &#8211; NPS CONSULTING AVOCATS<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>NPS CONSULTING AVOCATS a remis au Fonds d&rsquo;Exp\u00e9rimentation Territoriale contre le Ch\u00f4mage de Longue Dur\u00e9e (ETCLD) un rapport d\u2019analyse juridique consacr\u00e9 au r\u00e9gime fiscal applicable aux entreprises \u00e0 but d\u2019emploi (EBE) dans le cadre du dispositif Territoires z\u00e9ro ch\u00f4meur de longue dur\u00e9e (TZCLD).<\/p>\n","protected":false},"author":2,"featured_media":3697,"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 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