{"id":11110,"date":"2015-07-27T00:30:08","date_gmt":"2015-07-26T22:30:08","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11110"},"modified":"2024-12-20T09:21:50","modified_gmt":"2024-12-20T08:21:50","slug":"dissolution-association","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/dissolution-association\/","title":{"rendered":"La dissolution d\u2019une association"},"content":{"rendered":"<p>De la m\u00eame fa\u00e7on que pour les entreprises, les associations naissent, vivent et meurent. Que ce soit sous l\u2019effet de la loi, de la volont\u00e9 de ses membres ou qu&rsquo;elle soit prononc\u00e9e par un jugement, la dissolution de l&rsquo;association suit certaines proc\u00e9dures et entra\u00eene des cons\u00e9quences l\u00e9gales.<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, analyse ces questions.<\/p>\n<h2><span style=\"color: #fb4c35;\">Les causes de dissolution d\u2019une association<\/span><\/h2>\n<h3><strong><span style=\"text-decoration: underline;\">La dissolution volontaire d&rsquo;une association<\/span><\/strong><\/h3>\n<p><span class=\"exergue\"><strong>La dissolution volontaire de l\u2019association est la dissolution d\u2019association la plus courante.<\/strong><\/span> Elle est d\u00e9cid\u00e9e par ses membres selon les conditions stipul\u00e9es dans les statuts ou, s\u2019il n\u2019y a <img decoding=\"async\" class=\"alignright wp-image-6456 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-stop-1-300x264.jpg\" alt=\"dissolution d'une association\" width=\"238\" height=\"209\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-stop-1-300x264.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-stop-1-768x676.jpg 768w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-stop-1.jpg 955w\" sizes=\"(max-width: 238px) 100vw, 238px\" \/>pas de pr\u00e9cisions dans les statuts, \u00e0 l\u2019unanimit\u00e9 des membres.<\/p>\n<h3><strong><span style=\"text-decoration: underline;\">La dissolution d&rsquo;une association de plein droit<\/span><\/strong><\/h3>\n<p>Il s\u2019agit <strong><span class=\"exergue\">d\u2019associations dont la vie est limit\u00e9e d\u00e8s la cr\u00e9ation<\/span><\/strong>, que ce soit\u00a0:<\/p>\n<ul>\n<li>en terme de dur\u00e9e : les statuts de l\u2019association l&rsquo;ont d\u00e9termin\u00e9e,<\/li>\n<li>en terme de raison d\u2019\u00eatre\u00a0: l\u2019 objet social mentionn\u00e9 dans les statuts a \u00e9t\u00e9 atteint ou n\u2019a plus lieu d\u2019\u00eatre.<\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><strong>La dissolution-sanction d&rsquo;une association<\/strong><\/span><\/h3>\n<p><span class=\"exergue\"><strong>L\u2019association peut \u00eatre dissoute si celle-ci ne respecte pas la loi.<\/strong><\/span> Les causes les plus fr\u00e9quentes de dissolution-sanction sont\u00a0 les suivantes\u00a0:<\/p>\n<ul>\n<li>l<strong><span class=\"exergue\">\u2019objet social ou l\u2019activit\u00e9 de l\u2019association est illicite<\/span><\/strong>,<\/li>\n<li>l\u2019association a commis <strong><span class=\"exergue\">une infraction p\u00e9nale<\/span><\/strong>,<\/li>\n<li>l\u2019association a \u00e9mis <strong><span class=\"exergue\">des d\u00e9clarations irr\u00e9guli\u00e8res\u00a0<\/span><\/strong>: des irr\u00e9gularit\u00e9s lors de sa d\u00e9claration initiale (y compris l\u2019insertion dans un journal d\u2019annonces l\u00e9gales), absence de d\u00e9claration de modification de statuts, ou des changements survenus dans son administration. La dissolution peut se demander aupr\u00e8s des juges par toute personne y ayant un int\u00e9r\u00eat.<\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><strong>Autres cas de dissolution des associations<\/strong><\/span><\/h3>\n<p>D\u2019autres causes de dissolution existent, par d\u00e9cret ou par la loi.<\/p>\n<h2><span style=\"color: #fb4c35;\">Les effets de la dissolution d&rsquo;une association<\/span><\/h2>\n<div class=\"encadre-style\">Sur le plan juridique, l\u2019association subsiste <a title=\"Qu\u2019est-ce qu\u2019une personne morale ?\" href=\"https:\/\/valoxy.org\/blog\/personne-morale\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>en tant que personne morale<\/strong><\/a> uniquement pour les besoins de sa liquidation. Elle conserve ainsi sa d\u00e9nomination, son si\u00e8ge social et son patrimoine tant que cela est utile \u00e0 sa liquidation. Les membres de l\u2019association conservent leur qualit\u00e9 de soci\u00e9taire tant que l\u2019association existe en tant que personne morale.<\/div>\n<p>Pour \u00ab\u00a0suivre\u00a0\u00bb la liquidation, <strong><span class=\"exergue\">l\u2019association dissoute doit nommer un liquidateur<\/span><\/strong> (ce cas est g\u00e9n\u00e9ralement pr\u00e9vu dans les statuts, sinon il est nomm\u00e9 en assembl\u00e9e g\u00e9n\u00e9rale).<\/p>\n<p>La dissolution se passe comme celle d&rsquo;une soci\u00e9t\u00e9 (sauf pour certains apports, voir ci-dessous) : il faut exiger le paiement des cr\u00e9ances non encore recouvr\u00e9es et payer les dettes, r\u00e9silier les contrats, licencier le personnel et informer les organismes sociaux et fiscaux.<\/p>\n<p>Les apports repr\u00e9sentent des biens mis \u00e0 la disposition de l\u2019association. <strong><span class=\"exergue\">Selon les statuts de l\u2019association, lors de la dissolution, les apports peuvent \u00eatre repris par l\u2019apporteur, ou \u00eatre int\u00e9gr\u00e9s aux biens de l\u2019association.<\/span><\/strong><\/p>\n<h2><span style=\"color: #fb4c35;\">D\u00e9volution du produit de liquidation<\/span><\/h2>\n<p>Une fois la dissolution effectu\u00e9e, il peut exister dans le patrimoine de l\u2019association un actif en nature ou en esp\u00e8ces. Ce produit de liquidation de l\u2019association ne peut se distribuer aux membres, car il s\u2019agirait alors d\u2019un partage de b\u00e9n\u00e9fices d\u00e9rogeant au principe m\u00eame de l\u2019association.<\/p>\n<p><span class=\"exergue\"><strong>Ce sont normalement les statuts ou l\u2019assembl\u00e9e g\u00e9n\u00e9rale qui d\u00e9terminent librement le ou les b\u00e9n\u00e9ficiaires du produit de liquidation.<\/strong><\/span> Ils peuvent donc d\u00e9signer une autre association, une soci\u00e9t\u00e9 de droit priv\u00e9 ou de droit public, voire m\u00eame une personne physique (sous certaines conditions).<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations sur les associations, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><b><\/b><a href=\"https:\/\/valoxy.org\/blog\/diriger-une-association\/\"><span class=\"s3\">Comment diriger une association ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><b><\/b><a href=\"https:\/\/valoxy.org\/blog\/embaucher-salarie-association-2\/\"><span class=\"s3\">Tout savoir sur l\u2019embauche dans une association<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><b><\/b><a href=\"https:\/\/valoxy.org\/blog\/declarer-son-association\/\"><span class=\"s3\">Les d\u00e9marches pour d\u00e9clarer son association !<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><b><\/b><a href=\"https:\/\/valoxy.org\/blog\/activites-commerciales-dune-association\/\"><span class=\"s3\">Activit\u00e9s commerciales d\u2019une association<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><a href=\"https:\/\/valoxy.org\/blog\/la-fiscalite-de-lassociation\/\">La fiscalit\u00e9 de l\u2019association<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>De la m\u00eame fa\u00e7on que pour les entreprises, les associations naissent, vivent et meurent. Que ce soit sous l\u2019effet de la loi, de la volont\u00e9 de ses membres ou qu&rsquo;elle soit prononc\u00e9e par un jugement, la dissolution de l&rsquo;association suit&#8230;<\/p>\n","protected":false},"author":1,"featured_media":3839,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-11110","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La dissolution d&#039;une association | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La dissolution d&#039;une association peut \u00eatre due \u00e0 des raisons financi\u00e8res, li\u00e9es \u00e0 sa nature, ou \u00e0 la d\u00e9cision de ses membres. 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