{"id":4466,"date":"2019-10-20T21:00:42","date_gmt":"2019-10-20T19:00:42","guid":{"rendered":"https:\/\/www.sartrouville-escalade.fr\/worexp\/?page_id=4466"},"modified":"2019-10-21T21:51:39","modified_gmt":"2019-10-21T19:51:39","slug":"boutique-test","status":"publish","type":"page","link":"https:\/\/www.sartrouville-escalade.fr\/worexp\/index.php\/boutique-test\/","title":{"rendered":"Boutique"},"content":{"rendered":"\n<pre class=\"wp-block-preformatted\">Conditions g\u00e9n\u00e9rales<\/pre>\n\n\n\n<p>Association loi 1901 \u00e0 but non lucratif.<\/p>\n\n\n\n<p>Une association \u00e0 but non lucratif peut mener une activit\u00e9 commerciale, de mani\u00e8re r\u00e9guli\u00e8re ou occasionnelle.<\/p>\n\n\n\n<p>En cons\u00e9quence, une association loi&nbsp;1901 n&rsquo;est en principe pas soumise aux imp\u00f4ts dus par les personnes exer\u00e7ant une activit\u00e9 commerciale (notamment la&nbsp;<abbr title=\"TVA&nbsp;:&nbsp;Taxe sur la valeur ajout\u00e9e\">TVA<\/abbr>, l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s et la&nbsp;<a href=\"https:\/\/www.service-public.fr\/professionnels-entreprises\/vosdroits\/N13443\">contribution \u00e9conomique territoriale<\/a>).<\/p>\n\n\n\n<p>Si une association d\u00e9cide de mener une activit\u00e9 lucrative, elle peut continuer d&rsquo;\u00eatre exon\u00e9r\u00e9e des imp\u00f4ts dits&nbsp;<em>commerciaux<\/em>, si elle remplit toutes les conditions suivantes&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>sa&nbsp;<a href=\"https:\/\/www.service-public.fr\/associations\/vosdroits\/F31839\">gestion est d\u00e9sint\u00e9ress\u00e9e<\/a>,<\/li><li>ses&nbsp;<a href=\"https:\/\/www.service-public.fr\/associations\/vosdroits\/F34104\">activit\u00e9s commerciales ne concurrencent pas le secteur priv\u00e9<\/a>,<\/li><li>l&rsquo;activit\u00e9 lucrative repr\u00e9sente une part marginale du budget de l&rsquo;association et ses activit\u00e9s non lucratives restent pr\u00e9pond\u00e9rantes.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Conditions g\u00e9n\u00e9rales Association loi 1901 \u00e0 but non lucratif. Une association \u00e0 but non lucratif peut mener une activit\u00e9 commerciale, de mani\u00e8re r\u00e9guli\u00e8re ou occasionnelle. En cons\u00e9quence, une association loi&nbsp;1901 &hellip; <a href=\"https:\/\/www.sartrouville-escalade.fr\/worexp\/index.php\/boutique-test\/\" class=\"more-link\">Continuer la lecture de <span class=\"screen-reader-text\">Boutique<\/span>  <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"class_list":["post-4466","page","type-page","status-publish","hentry"],"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/www.sartrouville-escalade.fr\/worexp\/index.php\/wp-json\/wp\/v2\/pages\/4466","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sartrouville-escalade.fr\/worexp\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sartrouville-escalade.fr\/worexp\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sartrouville-escalade.fr\/worexp\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sartrouville-escalade.fr\/worexp\/index.php\/wp-json\/wp\/v2\/comments?post=4466"}],"version-history":[{"count":0,"href":"https:\/\/www.sartrouville-escalade.fr\/worexp\/index.php\/wp-json\/wp\/v2\/pages\/4466\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sartrouville-escalade.fr\/worexp\/index.php\/wp-json\/wp\/v2\/media?parent=4466"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}