{"id":6703,"date":"2021-08-17T08:30:44","date_gmt":"2021-08-17T06:30:44","guid":{"rendered":"https:\/\/www.revue-fiduciaire.com\/blog\/?p=6703"},"modified":"2022-04-14T17:38:01","modified_gmt":"2022-04-14T15:38:01","slug":"association-a-but-non-lucratif-une-gestion-desinteressee","status":"publish","type":"post","link":"https:\/\/www.revue-fiduciaire.com\/blog\/association-a-but-non-lucratif-une-gestion-desinteressee\/","title":{"rendered":"Association \u00e0 but non lucratif : une gestion d\u00e9sint\u00e9ress\u00e9e"},"content":{"rendered":"
\n

\"\"Les organismes reconnus sans but lucratif b\u00e9n\u00e9ficient d\u2019une exon\u00e9ration des imp\u00f4ts commerciaux. On y trouve l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, la taxe sur la valeur ajout\u00e9e et la contribution \u00e9conomique territoriale.<\/span><\/p>\n<\/div>\n

\n

Ind\u00e9pendamment de ces trois crit\u00e8res, le crit\u00e8re des relations privil\u00e9gi\u00e9es avec des entreprises du secteur lucratif est pris en compte. Cela est fait pour appr\u00e9cier la situation des OSBL au regard des imp\u00f4ts commerciaux.<\/p>\n<\/div>\n

 <\/p>\n

 <\/p>\n

\n

Si les crit\u00e8res de non-lucrativit\u00e9 ne sont pas respect\u00e9s, l\u2019association est en principe soumise aux imp\u00f4ts commerciaux pour la totalit\u00e9 de ses activit\u00e9s. En outre, cette r\u00e8gle conna\u00eet une exception en mati\u00e8re de CET. Cela est ainsi car l\u2019association n\u2019y \u00e9tant soumise qu’au titre de ses activit\u00e9s lucratives.<\/p>\n

De plus, les syndicats (et associations exer\u00e7ant une activit\u00e9 syndicale) consid\u00e9r\u00e9s comme lucratifs b\u00e9n\u00e9ficient pour des droits et des int\u00e9r\u00eats collectifs.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Les organismes reconnus sans but lucratif b\u00e9n\u00e9ficient d\u2019une exon\u00e9ration des imp\u00f4ts commerciaux. On y trouve l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, la taxe sur la valeur ajout\u00e9e et la contribution \u00e9conomique territoriale. Ind\u00e9pendamment de ces trois crit\u00e8res, le crit\u00e8re des relations privil\u00e9gi\u00e9es avec des entreprises du secteur lucratif est pris en compte. Cela est fait pour appr\u00e9cier …<\/p>\n

Association \u00e0 but non lucratif : une gestion d\u00e9sint\u00e9ress\u00e9e<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>\n","protected":false},"author":7,"featured_media":6836,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","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":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[2,7],"tags":[219,220,117,190,204],"class_list":["post-6703","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-infographies","tag-association","tag-but-non-lucratif","tag-fiscalite","tag-gestion-desinteressee","tag-legal-design"],"acf":[],"yoast_head":"\nAssociation \u00e0 but non lucratif : une gestion d\u00e9sint\u00e9ress\u00e9e - 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