{"id":6267,"date":"2022-07-19T05:50:00","date_gmt":"2022-07-19T03:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/association-organisme-dinteret-general\/"},"modified":"2022-07-19T05:50:00","modified_gmt":"2022-07-19T03:50:00","slug":"association-organisme-dinteret-general","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/association-organisme-dinteret-general\/","title":{"rendered":"Association = \u00ab organisme d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral \u00bb ?"},"content":{"rendered":"<p >Une association demande \u00e0 \u00eatre reconnue \u00ab organisme d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral \u00bb, notamment pour permettre \u00e0 ses donateurs de b\u00e9n\u00e9ficier d\u2019avantages fiscaux. Sauf que pour \u00eatre reconnue comme telle, elle doit imp\u00e9rativement remplir certaines conditions\u2026 Ce qui n\u2019est pas le cas ici, selon l\u2019administration fiscale\u2026 Et selon le juge ?<\/p>\n<div>\n<h2>\u00ab Organisme d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral \u00bb : si, et seulement si\u2026<\/h2>\n<p>Une association demande \u00e0 l\u2019administration fiscale de la reconna\u00eetre comme \u00ab organisme d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral \u00bb.<\/p>\n<p>Le but ? Obtenir cette reconnaissance permettrait aux personnes qui lui consentent des dons de b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t sur le revenu.<\/p>\n<p>Mais l\u2019administration d\u00e9cide de s\u2019opposer \u00e0 sa demande, en rappelant que les associations ne peuvent \u00eatre qualifi\u00e9es \u00ab d\u2019organisme d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral \u00bb que si certaines conditions cumulatives sont remplies. Ainsi, il est notamment pr\u00e9vu que :<\/p>\n<ul>\n<li>leur gestion pr\u00e9sente un caract\u00e8re d\u00e9sint\u00e9ress\u00e9 ;<\/li>\n<li>les services qu\u2019elles rendent ne font pas concurrence, dans une m\u00eame zone g\u00e9ographique, \u00e0 ceux propos\u00e9s au m\u00eame public par des entreprises commerciales exer\u00e7ant une activit\u00e9 identique.<\/li>\n<\/ul>\n<p>Par exception toutefois, une association qui intervient dans un domaine d\u2019activit\u00e9 et dans un secteur g\u00e9ographique o\u00f9 existent des entreprises commerciales peut \u00eatre reconnue comme un \u00ab organisme d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral \u00bb si elle exerce son activit\u00e9 dans des conditions diff\u00e9rentes de celles des entreprises commerciales :<\/p>\n<ul>\n<li>soit parce qu\u2019elle r\u00e9pond \u00e0 des besoins qui ne sont pas suffisamment satisfaits sur le march\u00e9 ;<\/li>\n<li>soit parce qu\u2019elle s\u2019adresse \u00e0 un public qui ne peut pas, normalement, acc\u00e9der aux services offerts par les entreprises commerciales ; c\u2019est notamment le cas lorsque l\u2019association pratique des prix inf\u00e9rieurs \u00e0 ceux du secteur concurrentiel et, \u00e0 tout le moins, des tarifs modul\u00e9s en fonction de la situation des b\u00e9n\u00e9ficiaires.<\/li>\n<\/ul>\n<p>Or, ici, l\u2019association a une activit\u00e9 concurrente \u00e0 celle des entreprises du m\u00eame secteur, qu\u2019elle exerce dans des conditions similaires \u00e0 celles-ci\u2026<\/p>\n<p>Ce que confirme le juge : puisqu\u2019elle fait (vraiment) concurrence aux entreprises intervenant dans le m\u00eame secteur d\u2019activit\u00e9 dans la m\u00eame zone g\u00e9ographique, l\u2019association ne peut pas, ici, obtenir le statut d\u2019organisme d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral. Ses donateurs ne pourront donc pas b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t pour les dons qu\u2019ils lui consentent.<\/p>\n<p>Source : Arr\u00eat de la Cour administrative d\u2019appel de Nantes du 24 juin 2022, n\u00b0 20NT03534<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/association-organisme-dinteret-general\" rel=\"nofollow noopener\" target=\"_blank\">Association = \u00ab organisme d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral \u00bb ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/associationfiscal.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une association demande \u00e0 \u00eatre reconnue \u00ab organisme d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral \u00bb, notamment pour permettre \u00e0 ses donateurs de b\u00e9n\u00e9ficier d\u2019avantages fiscaux. Sauf que pour \u00eatre reconnue comme telle, elle doit imp\u00e9rativement remplir certaines conditions\u2026 Ce qui n\u2019est pas le cas ici, selon l\u2019administration fiscale\u2026 Et selon le juge ?<\/p>\n","protected":false},"author":0,"featured_media":6268,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6267","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Association = \u00ab organisme d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral \u00bb ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/association-organisme-dinteret-general\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Association = \u00ab organisme d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral \u00bb ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une association demande \u00e0 \u00eatre reconnue \u00ab organisme d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral \u00bb, notamment pour permettre \u00e0 ses donateurs de b\u00e9n\u00e9ficier d\u2019avantages fiscaux. 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