{"id":454,"date":"2010-11-29T20:09:27","date_gmt":"2010-11-29T18:09:27","guid":{"rendered":"http:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=454"},"modified":"2016-03-21T19:11:03","modified_gmt":"2016-03-21T17:11:03","slug":"restructuration-et-rapprochement-des-associations-aspects-juridiques-et-fiscaux","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/restructuration-et-rapprochement-des-associations-aspects-juridiques-et-fiscaux\/","title":{"rendered":"Restructuration et rapprochement des associations (aspects juridiques et fiscaux)"},"content":{"rendered":"<p><strong> Formation Atelier-D\u00e9bat du 9 d\u00e9cembre 2010 \u00e0 Lyon<\/strong><\/p>\n<div id=\"conteneur\">\n<div id=\"contenu\">\n<div>\n<p>Colas AMBLARD (Soci\u00e9t\u00e9 d\u2019avocats NPS CONSULTING) animera le 9 d\u00e9cembre prochain \u00e0 LYON un Atelier &#8211; D\u00e9bat ISBL CONSULTANTS intitul\u00e9\u00a0: \u00ab\u00a0Restructuration et rapprochement des associations (aspects juridiques et fiscaux)\u00a0\u00bb.<\/p>\n<p>R\u00e9servez d\u00e8s maintenant votre Atelier-D\u00e9bat.<!--more--><\/p>\n<\/div>\n<hr \/>\n<div>\n<p><strong>Intervenant<\/strong> : Colas AMBLARD, Docteur en droit, avocat associ\u00e9, Soci\u00e9t\u00e9 d\u2019avocats NPS CONSULTING, Pr\u00e9sident de la Commission droit des associations du Barreau de Lyon, r\u00e9dacteur permanent au Lamy Associations (<a href=\"http:\/\/www.wkf.fr\/publications\/28-secteur-public-associations\/302-lamy-associations.html\">\u00c9ditions Wolters Kluwer France Lamy<\/a>), co-directeur et charg\u00e9 d\u2019enseignement \u00e0 l\u2019Universit\u00e9 Jean Moulin Lyon III (Licence Pro Droit et gestion de l\u2019entreprise associative).<\/p>\n<p>Il est l\u2019auteur d\u2019un ouvrage intitul\u00e9 \u00ab\u00a0Fonds de dotation\u00a0\u00bb aux Editions Wolters Kluwers Lamy Associations (sortie avril 2010).<\/p>\n<p><strong>Objectifs<\/strong> :<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/www.isbl-consultants.fr\/squelettes\/puce.gif\" alt=\"-\" width=\"6\" height=\"7\" \/> Appr\u00e9hender les hypoth\u00e8ses de restructuration des associations.<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/www.isbl-consultants.fr\/squelettes\/puce.gif\" alt=\"-\" width=\"6\" height=\"7\" \/> Conna\u00eetre le ph\u00e9nom\u00e8ne et identi\ufb01er les diff\u00e9rentes causes de restructuration et de rapprochement des associations en France\u00a0; comprendre les diff\u00e9rentes modalit\u00e9s envisageables en mati\u00e8re de restructuration et de rapprochement des associations\u00a0; ma\u00eetriser les enjeux strat\u00e9giques li\u00e9s aux op\u00e9rations de restructuration ou de rapprochement\u00a0; optimiser les aspects juridiques et \ufb01scaux li\u00e9s \u00e0 ces diff\u00e9rentes op\u00e9rations.<\/p>\n<p><strong>Programme<\/strong> :<\/p>\n<p>I- Pr\u00e9sentation du ph\u00e9nom\u00e8ne et des causes du rapprochement ou de la restructuration des associations<\/p>\n<ul>\n<li>Les diff\u00e9rentes causes<\/li>\n<li>Les diff\u00e9rents modes de rapprochement et de restructuration<\/li>\n<li>Pr\u00e9sentation des enjeux strat\u00e9giques<\/li>\n<\/ul>\n<p>II- Pourquoi et comment envisager une restructuration ou un rappro- chement d\u2019associations\u00a0?<\/p>\n<ul>\n<li>Pr\u00e9sentation des diff\u00e9rents modes de rapprochement possibles\n<ul>\n<li>L\u2019\u00e9change de services\u00a0: le mandat, la mise \u00e0 disposition, la prestation de services\u2026<\/li>\n<li>La mise en commun de moyens humains et mat\u00e9riels\u00a0: cr\u00e9ation d\u2019un GIE, d\u2019une association, d\u2019un GCSMS dans le domaine sanitaire et social\u2026<\/li>\n<li>L\u2019articulation d\u2019une politique commune\u00a0: cr\u00e9ation d\u2019une f\u00e9d\u00e9ration ou d\u2019une union d\u2019associations<\/li>\n<li>Le regroupement\u00a0: la fusion absorption ou le transfert d\u2019activit\u00e9s entre associations<\/li>\n<\/ul>\n<\/li>\n<li>Pr\u00e9sentation des diff\u00e9rents modes de restructuration fiscale\n<ul>\n<li>La sectorisation des activit\u00e9s lucratives des associations<\/li>\n<li>La cr\u00e9ation d\u2019une \ufb01liale commerciale<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>III- Enjeux strat\u00e9giques<\/p>\n<ul>\n<li>\n<ul>\n<li>Comment conduire un rapprochement d\u2019associations\u00a0: modalit\u00e9s pratiques, aspects strat\u00e9giques, optimisation \ufb01scale<\/li>\n<li>Comment optimiser la \ufb01lialisation d\u2019une activit\u00e9 lucrative associative\u00a0: savoir faire un \u00e9tat des lieux de la situation \ufb01scale de son association, d\u00e9terminer le mode de gestion et de d\u00e9tention de capital de la \ufb01liale, modalit\u00e9s pratique de la \ufb01lialisation, optimisation \ufb01scale<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Public vis\u00e9<\/strong> : Tout acteur concern\u00e9 par les restructurations et le rapprochement des associations\u00a0: dirigeants associatifs, repr\u00e9sentants des collectivit\u00e9s ou acteurs d\u00e9concentr\u00e9s de l\u2019Etat, \ufb01nanceurs publics et priv\u00e9s. Professionnels du secteur associatif\u00a0: avocats, experts-comptables, consultants\u2026<\/p>\n<hr \/>\n<p>Renseignements\u00a0: Valentina RICCI &#8211; ISBL CONSULTANTS 8 quai Tilsitt &#8211; 69002 Lyon &#8211; contact@isbl-consultants.fr<\/p>\n<p>Nombre de places limit\u00e9.<\/p>\n<p>Lieu\u00a0: Lyon (\u00e0 d\u00e9finir sous r\u00e9serve du nombre des participants).<\/p>\n<p>Les Ateliers-D\u00e9bats ISBL CONSULTANTS sont organis\u00e9s en partenariat avec les \u00c9ditions Wolters Kluwer France &#8211; Lamy Associations. Remise gratuite du bulletin Lamy Associations Actualit\u00e9s lors des journ\u00e9es Ateliers &#8211; D\u00e9bats.<\/p>\n<hr \/>\n<p><strong>Pour en savoir plus\u00a0:<\/strong><\/p>\n<p>Inscription Atelier-D\u00e9bat du 9\/12\/2010\u00a0: <a href=\"http:\/\/www.isbl-consultants.fr\/IMG\/pdf\/bulletin_d_inscription_-_1.pdf\">je r\u00e9serve maintenant<\/a><\/p>\n<p><strong>Programme complet des Ateliers-D\u00e9bats ISBL CONSULTANTS<\/strong> : <a href=\"http:\/\/www.isbl-consultants.fr\/IMG\/pdf\/ISBL-PlakT2010-05-OK-2-4.pdf\">voir en ligne<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Formation Atelier-D\u00e9bat du 9 d\u00e9cembre 2010 \u00e0 Lyon Colas AMBLARD (Soci\u00e9t\u00e9 d\u2019avocats NPS CONSULTING) animera le 9 d\u00e9cembre prochain \u00e0 LYON un Atelier &#8211; D\u00e9bat ISBL CONSULTANTS intitul\u00e9\u00a0: \u00ab\u00a0Restructuration et rapprochement des associations (aspects juridiques et fiscaux)\u00a0\u00bb. R\u00e9servez d\u00e8s maintenant votre Atelier-D\u00e9bat.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[105,1],"tags":[138,139,140,126],"class_list":["post-454","post","type-post","status-publish","format-standard","hentry","category-formation-2","category-non-classe","tag-droit-des-associations","tag-droit-des-fondations","tag-droit-des-fonds-de-dotation","tag-fiscalite-des-associations"],"_links":{"self":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/454","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=454"}],"version-history":[{"count":5,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/454\/revisions"}],"predecessor-version":[{"id":1891,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/posts\/454\/revisions\/1891"}],"wp:attachment":[{"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/media?parent=454"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/categories?post=454"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-json\/wp\/v2\/tags?post=454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}