Contribution a l'amelioration des relations financieres et juridiques des associations avec les personnes morales de droit public
Institution:
PoitiersDisciplines:
Directors:
Abstract EN:
The financial and judicial relations of associations with the legal entities of public law have been considerably modified these last ten years. A source of great difficulties due to the octroi and controles, the financing of associations by means of grants are characterized by their ambiguities. Today this mode of financing is clearly regressing. It is at the same time a permanent and decisive tool for the development of "administrative associations" and a way for the state to desengage. Within the framework of the decentralization many contractual relations have been organized. In spite of certain efforts of clarification, there still remains some serious difficulties concerning their judicial qualification and their rigor which gives an overall impressionist character. The development of the french associative sector, and the multiplication of its interventions in almost all the fields of the economic, social and cultural life, are particulary spectacular. However, the position the associations occupy in the economy of the country is delicate. The wager between the financial relation of the associations and the social economy is hypothetical. At last, the amelioration of the financial and juridical relations of the associations with the legal entities of public law come up against the complete maladjustment of the associative fiscality. The absence of a fiscal politic concerning the sector of associations constitues a very serious obstacle to it's development.
Abstract FR:
Les relations financieres et juridiques des associations avec les personnes morales de droit public se sont considerablement modifiees depuis une dizaine d'annees. Source de profondes difficultes relatives a l'octroi et aux controles, le financement des associations par voie de subvention se caracterise par son ambiguite. Ce mode de financement est aujourd'hui en nette regression. Il demeure a la fois l'outil permanent et determinant du developpement des associations administratives et du desengagement de l'etat. Dans le cadre de la decentralisation de nombreuses relations contractuelles se sont organisees. Malgre quelques efforts de clarification, de tres serieuses difficultes demeurent quant a leur qualification juridique et leur rigueur, conferant a l'ensemble un caractere tres impressionniste. Le developpement du secteur associatif francais et la multiplication de ses interventions dans la quasi totalite des domaines de la vie economique sociale et culturelle, sont particulierement spectaculaires. La place qu'occupent les associations dans l'economie du pays est cependant delicate. Le pari des relations financieres des associations avec l'economie sociale est hypothetique. Enfin l'amelioration des relations financieres et juridiques des associations avec les personnes morales de droit public se heurte a une complete inadaptation du systeme des prelevements obligatoires a l'encontre des associations. L'absence de politique fiscale a l'egard du secteur associatif constitue un tres serieux obstacle a son developpement.