{"id":5769,"date":"2016-06-24T08:47:00","date_gmt":"2016-06-24T06:47:00","guid":{"rendered":"https:\/\/cdes.fr\/?p=5769"},"modified":"2021-09-17T10:14:09","modified_gmt":"2021-09-17T08:14:09","slug":"actu-jurisprudence-remise-en-cause-du-caractere-non-lucratif-de-la-gestion-dune-association-sportive","status":"publish","type":"post","link":"https:\/\/cdes.fr\/?p=5769","title":{"rendered":"ACTU | JURISPRUDENCE : Remise en cause du caract\u00e8re non lucratif de la gestion d&rsquo;une association sportive"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5769\" class=\"elementor elementor-5769\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"penci-section penci-disSticky penci-structure-10 elementor-section elementor-top-section elementor-element elementor-element-206db0b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"206db0b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"penci-ercol-100 penci-ercol-order-1 penci-sticky-ct    elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f4f950c\" data-id=\"f4f950c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-08ae1d0 elementor-widget elementor-widget-text-editor\" data-id=\"08ae1d0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Osons une br\u00e8ve incursion dans les arcanes du droit fiscal pour signaler cette d\u00e9cision rendue par la cour administrative d\u2019appel de Bordeaux dans un litige opposant l\u2019administration fiscale \u00e0 un club de basket-ball f\u00e9minin \u2013Toulouse M\u00e9tropole Basket (TMB) \u2013 plus pr\u00e9cis\u00e9ment \u00e0 l\u2019association \u00ab support \u00bb de ce club, par ailleurs constitu\u00e9 d\u2019une soci\u00e9t\u00e9 par actions simplifi\u00e9e (SAS) en charge de la gestion de l\u2019\u00e9quipe professionnelle.<\/p><p>L\u2019association TMB a fait l\u2019objet d\u2019un contr\u00f4le fiscal portant sur la p\u00e9riode du 1er juillet 2011 au 30 juin 2014. \u00c0 l\u2019issue de ce contr\u00f4le, l\u2019administration a remis en cause le caract\u00e8re non lucratif de la gestion de cette association et l\u2019a assujettie \u00e0 diff\u00e9rents imp\u00f4ts commerciaux pour un montant global de 136 849 euros. Par un jugement du 6 juin 2019, le tribunal administratif de Toulouse a rejet\u00e9 la demande de l\u2019association tendant \u00e0 la d\u00e9charge des impositions en litige. Ce rejet est confirm\u00e9 par la cour administrative d\u2019appel de Bordeaux aux termes d\u2019un raisonnement susceptible d\u2019inqui\u00e9ter bon nombre de clubs sportifs associatifs.<\/p><p>La cour rappelle tout d\u2019abord que les associations sportives ne sont exclues du champ de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s que si, d\u2019une part, leur gestion pr\u00e9sente un caract\u00e8re d\u00e9sint\u00e9ress\u00e9, et, d\u2019autre part, les services qu\u2019elles rendent ne sont pas offerts en concurrence dans la m\u00eame zone g\u00e9ographique d\u2019attraction avec ceux propos\u00e9s au m\u00eame public par des entreprises commerciales exer\u00e7ant une activit\u00e9 identique. Toutefois, il est rappel\u00e9 que m\u00eame dans le cas o\u00f9 l\u2019association intervient dans un domaine d\u2019activit\u00e9 et dans un secteur g\u00e9ographique o\u00f9 existent des entreprises commerciales, elle reste exclue du champ de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s si elle exerce son activit\u00e9 dans des conditions diff\u00e9rentes de celles des entreprises commerciales, soit en r\u00e9pondant \u00e0 certains besoins insuffisamment satisfaits par le march\u00e9, soit en s\u2019adressant \u00e0 un public qui ne peut normalement acc\u00e9der aux services offerts par les entreprises commerciales, notamment en pratiquant 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, sous r\u00e9serve de ne pas recourir \u00e0 des m\u00e9thodes commerciales exc\u00e9dant les besoins de l\u2019information du public sur les services qu\u2019elle offre (Instr. n\u00b0 4 H-5-06 n\u00b0 208 du 18 d\u00e9c. 2006).<\/p><p>En l\u2019esp\u00e8ce, la cour a retenu une approche rigoureuse pour caract\u00e9riser l\u2019absence de gestion d\u00e9sint\u00e9ress\u00e9e de l\u2019association. En effet, alors m\u00eame que les dirigeants de celle-ci n\u2019ont per\u00e7u aucune r\u00e9mun\u00e9ration, la cour conclut malgr\u00e9 tout \u00e0 une gestion int\u00e9ress\u00e9e \u00e0 la lumi\u00e8re d\u2019un certain nombre d\u2019\u00e9l\u00e9ments.<\/p><p>Premi\u00e8rement, le fait que l\u2019association ait d\u00e9gag\u00e9, au cours de la p\u00e9riode v\u00e9rifi\u00e9e, des recettes importantes lui permettant de couvrir l\u2019ensemble de ses charges et de d\u00e9gager des exc\u00e9dents sur les trois exercices de la p\u00e9riode de contr\u00f4le.<\/p><p>Deuxi\u00e8mement, le fait que diverses sommes ont \u00e9t\u00e9 vers\u00e9es aux entra\u00eeneurs et aux joueuses (remboursements de frais de d\u00e9placement, prise en charge de billets d\u2019avion pour les joueuses \u00e9trang\u00e8res, mise \u00e0 disposition de v\u00e9hicules\u2026). Pour la cour, en accordant ces sommes sans cause pr\u00e9cise, \u00abl\u2019association doit \u00eatre regard\u00e9e comme ayant consenti, au profit de personnes autres que celles en faveur desquelles son activit\u00e9 est exerc\u00e9e, des avantages particuliers dont l\u2019allocation n\u2019est pas compatible avec une gestion d\u00e9sint\u00e9ress\u00e9e\u00bb.<\/p><p>Troisi\u00e8mement, que les contrats de plusieurs joueuses pr\u00e9voyaient le versement de primes d\u2019objectifs en fonction des r\u00e9sultats, ce qui, selon la cour, \u00abtend \u00e0 cr\u00e9er, en d\u00e9pit de leur caract\u00e8re non significatif, un int\u00e9ressement indirect des joueuses aux recettes de l\u2019association li\u00e9es aux succ\u00e8s sportifs de l\u2019\u00e9quipe\u00bb.<\/p><p>Enfin, que l\u2019association entretient des liens capitalistiques et financiers avec la soci\u00e9t\u00e9 TMB dont elle est l\u2019associ\u00e9e \u00e0 97,7%, \u00e0 qui elle a confi\u00e9 la gestion de l\u2019activit\u00e9 professionnelle du club et c\u00e9d\u00e9 les \u00e9l\u00e9ments incorporels du fonds pour une somme de 190 000 euros et dont elle per\u00e7oit chaque saison une redevance [\u2026].<\/p><p>Bref autant d\u2019\u00e9l\u00e9ments communs \u00e0 de nombreuses associations supports de clubs professionnels\u2026<\/p><h4><a href=\"https:\/\/www.linkedin.com\/in\/franck-lagarde-7531b91a8\/\">Franck LAGARDE<\/a><\/h4><p><strong>[Bordeaux, 4 mai 2021, n\u00b019BX0296]<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Osons une br\u00e8ve incursion dans les arcanes du droit fiscal pour signaler cette d\u00e9cision rendue par la cour administrative d\u2019appel de Bordeaux dans un litige opposant l\u2019administration fiscale \u00e0 un club de&hellip;<\/p>\n","protected":false},"author":92,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":"","beyondwords_generate_audio":"","beyondwords_project_id":"","beyondwords_content_id":"","beyondwords_preview_token":"","beyondwords_player_content":"","beyondwords_player_style":"","beyondwords_language_code":"","beyondwords_language_id":"","beyondwords_title_voice_id":"","beyondwords_body_voice_id":"","beyondwords_summary_voice_id":"","beyondwords_error_message":"","beyondwords_disabled":"","beyondwords_delete_content":"","beyondwords_podcast_id":"","beyondwords_hash":"","publish_post_to_speechkit":"","speechkit_hash":"","speechkit_generate_audio":"","speechkit_project_id":"","speechkit_podcast_id":"","speechkit_error_message":"","speechkit_disabled":"","speechkit_access_key":"","speechkit_error":"","speechkit_info":"","speechkit_response":"","speechkit_retries":"","speechkit_status":"","speechkit_updated_at":"","_speechkit_link":"","_speechkit_text":""},"categories":[1],"tags":[91,181,191,68,93,183,35,182],"class_list":["post-5769","post","type-post","status-publish","format-standard","hentry","category-non-classifiee","tag-actualite","tag-association","tag-basketball","tag-droit-du-sport","tag-jurisprudence","tag-sport","tag-sport-professionnel","tag-sportive"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - 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