{"id":656,"date":"2014-08-17T20:56:52","date_gmt":"2014-08-17T20:56:52","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=656"},"modified":"2014-08-17T20:56:52","modified_gmt":"2014-08-17T20:56:52","slug":"associations-soumises-a-lis-eligibles-au-regime-special-des-fusions","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=656","title":{"rendered":"Associations soumises \u00e0 l&rsquo;IS \u00e9ligibles au r\u00e9gime sp\u00e9cial des fusions"},"content":{"rendered":"<p>Depuis le 1er janvier 2014, les associations r\u00e9gies par la loi du 1er juillet 1901 ainsi que celles r\u00e9gies par la loi locale maintenue en vigueur dans les d\u00e9partements de la Moselle, du Bas-Rhin et du Haut-Rhin et soumises \u00e0 l&rsquo;IS de droit commun peuvent b\u00e9n\u00e9ficier du r\u00e9gime sp\u00e9cial des fusions. <\/p>\n<p>L&rsquo;administration fiscale rapporte sa doctrine ant\u00e9rieure et admet d\u00e9sormais que ces associations soumises \u00e0 l&rsquo;IS b\u00e9n\u00e9ficient du r\u00e9gime des fusions en cas de restructuration et ce, malgr\u00e9 l&rsquo;absence de r\u00e9mun\u00e9ration des apports par l&rsquo;attribution de droits repr\u00e9sentatifs du capital de l&rsquo;organisme b\u00e9n\u00e9ficiaire, la contrepartie des apports \u00e9tant constitu\u00e9 par la garantie que l&rsquo;association absorbante ou b\u00e9n\u00e9ficiaire de l&rsquo;apport de substitue aux obligations de l&rsquo;association absorb\u00e9e ou apporteuse. <\/p>\n<p><em>Mise \u00e0 jour BOFiP : BOI-IS-FUS-10-20-20-20140613<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depuis le 1er janvier 2014, les associations r\u00e9gies par la loi du 1er juillet 1901 ainsi que celles r\u00e9gies par la loi locale maintenue en vigueur dans les d\u00e9partements de la Moselle, du Bas-Rhin et du Haut-Rhin et soumises \u00e0 l&rsquo;IS de droit commun peuvent b\u00e9n\u00e9ficier du r\u00e9gime sp\u00e9cial des fusions. L&rsquo;administration fiscale rapporte sa [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-656","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/656","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=656"}],"version-history":[{"count":1,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/656\/revisions"}],"predecessor-version":[{"id":657,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/656\/revisions\/657"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}