Les particuliers, comme les entreprises, peuvent b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t pour les dons qu\u2019ils r\u00e9alisent au profit de certaines associations. Lorsqu\u2019une association n\u2019est pas habilit\u00e9e \u00e0 recevoir de tels dons, elle ne peut pas d\u00e9livrer le re\u00e7u ouvrant droit \u00e0 l\u2019avantage fiscal.<\/p>\n
Si tel \u00e9tait le cas, elle encourrait, jusqu\u2019\u00e0 pr\u00e9sent, une amende \u00e9gale \u00e0 25\u00a0% des sommes ind\u00fbment mentionn\u00e9es sur le re\u00e7u ou, \u00e0 d\u00e9faut, du montant de la r\u00e9duction d\u2019imp\u00f4t obtenue \u00e0 tort par le contribuable.<\/p>\n
Une sanction qui a \u00e9t\u00e9 d\u00e9clar\u00e9e inconstitutionnelle\u00a0! Supprim\u00e9e \u00e0 compter du 1er<\/sup>\u00a0janvier 2019, elle reste applicable du 12\u00a0octobre 2018 au 31\u00a0d\u00e9cembre 2018 aux seules associations ayant sciemment d\u00e9livr\u00e9 des re\u00e7us irr\u00e9guliers.<\/p>\n Un amendement au projet de loi de finances pour 2019 pr\u00e9voit d\u2019am\u00e9nager l\u2019amende afin, d\u2019une part, qu\u2019elle prenne en compte le caract\u00e8re intentionnel du manquement en la r\u00e9servant aux associations de mauvaise foi et, d\u2019autre part, qu\u2019elle soit mieux proportionn\u00e9e en rempla\u00e7ant le taux fixe de 25\u00a0% par un taux \u00e9gal \u00e0 celui de la r\u00e9duction d\u2019imp\u00f4t en cause.<\/p>\n Les Echos Publishing 2018<\/p>\n","protected":false},"excerpt":{"rendered":" L\u2019amende pour d\u00e9livrance irr\u00e9guli\u00e8re de re\u00e7us fiscaux par les associations a \u00e9t\u00e9 jug\u00e9e inconstitutionnelle.<\/p>\n","protected":false},"author":5,"featured_media":6651,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"yes","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38],"tags":[30],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6650"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=6650"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6650\/revisions"}],"predecessor-version":[{"id":6702,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6650\/revisions\/6702"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/6651"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=6650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=6650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=6650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Et apr\u00e8s\u00a0?<\/h3>\n
\n Conseil constitutionnel, n\u00b0\u00a02018-739 QPC du 12\u00a0octobre 2018
\n <\/a><\/cite>
\n Projet de loi de finances pour 2019, amendement n\u00b0\u00a0II-2363 du 12\u00a0novembre 2018 (adopt\u00e9)
\n <\/a><\/cite><\/p>\n