{"id":871,"date":"2013-01-24T18:56:21","date_gmt":"2013-01-24T16:56:21","guid":{"rendered":"http:\/\/www.npsconsulting-avocats.fr\/NPS\/?p=871"},"modified":"2013-12-18T17:17:22","modified_gmt":"2013-12-18T15:17:22","slug":"annee-2012-linfluence-grandissante-du-droit-communautaire-sur-les-associations","status":"publish","type":"post","link":"https:\/\/www.npsconsulting-avocats.fr\/NPS\/annee-2012-linfluence-grandissante-du-droit-communautaire-sur-les-associations\/","title":{"rendered":"Ann\u00e9e 2012 : L\u2019influence grandissante du droit communautaire sur les associations publi\u00e9 in La Lettre d\u2019actualit\u00e9s Lamy Associations, n\u00b0211, janvier 2013"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>Incontestablement, l\u2019impact du droit communautaire sur le r\u00e9gime juridique des associations aura \u00e9t\u00e9 l\u2019\u00e9v\u00e8nement majeur de l\u2019ann\u00e9e 2012. Deux exemples concrets traduisent cette avanc\u00e9e du droit europ\u00e9en\u00a0: en premier lieu, c\u2019est sur le fondement de la directive 90\/434\/CEE du 23 juillet 1990 que l\u2019Administration fiscale a refus\u00e9 le b\u00e9n\u00e9fice du r\u00e9gime de report d\u2019imposition aux op\u00e9rations de fusion et d\u2019apport partiel d\u2019actifs (Lamy, Etudes 320, 405 et 456) r\u00e9alis\u00e9es entre associations et fondations. Ce rescrit fiscal du 26 avril 2011 (Resc. N\u00b02011\/8 du 26 avr. 2011) a pour cons\u00e9quence de rendre tr\u00e8s difficile ce type d\u2019op\u00e9rations dans la mesure o\u00f9 est d\u00e9sormais soumis \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s l\u2019ensemble des plus-values d\u2019actifs constat\u00e9es au moment du transfert en application de l\u2019article 201-1.1 du CGI. D\u00e9non\u00e7ant l\u2019in\u00e9galit\u00e9 de traitement r\u00e9serv\u00e9 \u00e0 ces organismes sans but lucratif (dans la mesure o\u00f9 un r\u00e9gime fiscal de faveur permet le report d\u2019imposition des b\u00e9n\u00e9fices pour les soci\u00e9t\u00e9s commerciales, les soci\u00e9t\u00e9s d\u2019assurance mutuelle et les mutuelles), le Haut conseil \u00e0 la Vie Associative invite l\u2019Administration \u00e0 rem\u00e9dier \u00e0 cette situation dans un avis rendu le 26 octobre 2012\u00a0; en second lieu, c\u2019est encore un r\u00e8glement europ\u00e9en \u00ab\u00a0 de minimis\u00a0\u00bb du 25 avril 2012 (R\u00e8gl. UE n\u00b0360\/2012) qui permet d\u2019exempter des r\u00e8gles de l\u2019Union europ\u00e9enne relatives aux aides d\u2019Etat, les aides d\u2019un montant maximum de 500.000 euros par entreprise accord\u00e9es sur trois ans en compensation de la prestation de service d\u2019int\u00e9r\u00eat \u00e9conomique g\u00e9n\u00e9ral (SIEG). Il avait d\u00e9j\u00e0 \u00e9t\u00e9 soulign\u00e9 le r\u00f4le de la Commission europ\u00e9enne dans l\u2019introduction de la notion d\u2019activit\u00e9 \u00e9conomique (Lamy, Etude 246) au sein de notre ordre juridique interne. Il semblerait que cette influence ne cesse de grandir au point de modifier consid\u00e9rablement le statut juridique, fiscal et financier des associations, tel que nous le connaissons en France.<\/p>\n<p>Article de Colas Amblard publi\u00e9 <em>in<\/em> La Lettre d&rsquo;actualit\u00e9s Lamy Associations, n\u00b0211, janvier 2013.<\/p>\n<p>Retrouvez les autres faits juridiques marquants pour les associations \u00e0 l&rsquo;occasion de cette ann\u00e9e 2012 : <a href=\"http:\/\/www.npsconsulting-avocats.fr\/NPS\/wp-content\/uploads\/2013\/01\/la-actu2111.pdf\">Lettre Actualit\u00e9 Lamy Associations, janvier 2013<\/a><\/p>\n<p>Pour plus d&rsquo;informations : <a title=\"cliquez ici\" href=\"http:\/\/www.isbl-consultants.fr\/limpact_du_droit_communautaire_sur_le_regime_juridique_des_associa_s_evenement_majeur_de_lannee_2012.html\">cliquez ici<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Incontestablement, l\u2019impact du droit communautaire sur le r\u00e9gime juridique des associations aura \u00e9t\u00e9 l\u2019\u00e9v\u00e8nement majeur de l\u2019ann\u00e9e 2012. Deux exemples concrets traduisent cette avanc\u00e9e du droit europ\u00e9en\u00a0: en premier lieu, c\u2019est sur le fondement de la directive 90\/434\/CEE du 23 juillet 1990 que l\u2019Administration fiscale a refus\u00e9 le b\u00e9n\u00e9fice du r\u00e9gime de report d\u2019imposition [&hellip;]<\/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 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