{"id":42611,"date":"2022-08-24T22:27:29","date_gmt":"2022-08-24T20:27:29","guid":{"rendered":"https:\/\/www.e2.law\/?post_type=legalconcepts&p=42611"},"modified":"2023-01-17T10:04:55","modified_gmt":"2023-01-17T08:04:55","slug":"domaines-privilegies","status":"publish","type":"legalconcepts","link":"https:\/\/www.e2.law\/fr\/legalconcepts\/domaines-privilegies\/","title":{"rendered":"Domaines privil\u00e9gi\u00e9s"},"content":{"rendered":"

Il s’agit de domaines d’activit\u00e9s dans lesquels une asbl peut exercer une exploitation ou des op\u00e9rations de caract\u00e8re lucratif sans pour autant entra\u00eener un assujettissement \u00e0 l’imp\u00f4t des soci\u00e9t\u00e9s.<\/p>\n

Une asbl exer\u00e7ant ses activit\u00e9s dans un de ces domaines pourra rester assujettie \u00e0 l’imp\u00f4t des personnes morales, quelle que soit la fr\u00e9quence de ses activit\u00e9s et m\u00eame, si elle emploie des m\u00e9thodes industrielles ou commerciales.<\/p>\n

<\/p>\n

La condition est qu’elle exerce ses activit\u00e9s dans des domaines dits “privil\u00e9gi\u00e9s” \u00e0 titre principal ou exclusif.<\/p>\n

Ceci ne s’applique pas uniquement aux asbls: les autres personnes morales qui ne poursuivent pas un but lucratif peuvent en b\u00e9n\u00e9ficier.<\/p><\/blockquote>\n

Pour la liste de ces secteur, voir le commentaire administratif.<\/a><\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"featured_media":0,"template":"","categories":[141],"tags":[],"class_list":["post-42611","legalconcepts","type-legalconcepts","status-publish","hentry","category-non-classifiee"],"acf":[],"yoast_head":"\nDomaines privil\u00e9gi\u00e9s - e2.law<\/title>\n<meta name=\"description\" content=\"Dans certains domaines d'activit\u00e9s limitativement \u00e9num\u00e9r\u00e9s, l\u2019exercice par une asbl d\u2019une exploitation ou d'op\u00e9rations de caract\u00e8re lucratif n'entra\u00eene pas un assujettissement \u00e0 l'imp\u00f4t des soci\u00e9t\u00e9s. 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