{"id":24321,"date":"2026-04-24T08:15:00","date_gmt":"2026-04-24T06:15:00","guid":{"rendered":"https:\/\/avoloi.fr\/blog\/?p=24321"},"modified":"2026-04-23T11:17:12","modified_gmt":"2026-04-23T09:17:12","slug":"larret-du-jour-430-mecenat-et-course-automobile","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/larret-du-jour-430-mecenat-et-course-automobile\/","title":{"rendered":"L&rsquo;arr\u00eat du jour #430 :  M\u00e9c\u00e9nat et course automobile"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\" id=\"c-est-l-histoire-d-un-conducteur-a-l-origine-ou-victime-d-un-accident-de-la-route\"><strong><br><\/strong>C\u2019est l\u2019histoire d\u2019une entreprise qui verse un don \u00e0 une association\u2026<\/h3>\n\n\n\n<p><br>Une entreprise fait un don important \u00e0 une association et, parce que cette association est un organisme dit d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral, elle r\u00e9clame le b\u00e9n\u00e9fice de la r\u00e9duction d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices au titre du m\u00e9c\u00e9nat. Ce que lui refuse l\u2019administration fiscale\u2026<br>\u2026 laquelle a contr\u00f4l\u00e9 l\u2019activit\u00e9 de cette association pour constater que celle d\u00e9crite comme non lucrative s\u2019av\u00e8re tr\u00e8s accessoire\u00a0: si cette association a en effet pour objet une activit\u00e9 li\u00e9e \u00e0 la pr\u00e9vention routi\u00e8re, elle a surtout pour objet principal la gestion d&rsquo;une \u00e9curie de course automobile engag\u00e9e dans des comp\u00e9titions et des manifestations et \u00e9v\u00e9nements de sport m\u00e9canique. Parce que cette activit\u00e9 principale est loin d\u2019\u00eatre non lucrative, l\u2019association n\u2019est pas \u00e9ligible \u00e0 la r\u00e9duction d\u2019imp\u00f4t au titre du m\u00e9c\u00e9nat\u2026<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"le-verdict\">Le verdict <\/h3>\n\n\n\n<p>Ce que confirme le juge, qui ajoute que rien ne prouve, au surplus, que le don se rapporte \u00e0 l\u2019activit\u00e9 non lucrative de l\u2019association\u00a0: le don de l\u2019entreprise ne peut ouvrir droit ici \u00e0 la r\u00e9duction d\u2019imp\u00f4t\u00a0!<\/p>\n\n\n\n<p><a href=\"https:\/\/www.courdecassation.fr\/decision\/61de7d4dfc57de8d136e0677?search_api_fulltext=20-18.409&amp;previousdecisionpage=&amp;previousdecisionindex=&amp;nextdecisionpage=&amp;nextdecisionindex=\"><\/a><a href=\"https:\/\/www.courdecassation.fr\/decision\/6228523a590661fa1d597cd3?judilibre_chambre%5b%5d=civ1&amp;page=3&amp;previousdecisionpage=3&amp;previousdecisionindex=2&amp;nextdecisionpage=3&amp;nextdecisionindex=4\"><\/a><a href=\"https:\/\/www.courdecassation.fr\/decision\/61e7b7dca41da869de68a273?search_api_fulltext=20-18801&amp;previousdecisionpage=&amp;previousdecisionindex=&amp;nextdecisionpage=&amp;nextdecisionindex=\"><\/a><a href=\"https:\/\/www.courdecassation.fr\/decision\/6229a272e81293b5039a67f2?judilibre_chambre%5b%5d=civ1&amp;previousdecisionpage=0&amp;previousdecisionindex=0&amp;nextdecisionpage=0&amp;nextdecisionindex=2\"><\/a><\/p>\n\n\n\n<p>Source : <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000051144606?init=true&amp;page=1&amp;query=23TL00610&amp;searchField=ALL&amp;tab_selection=all\">Arr\u00eat de la Cour administrative d\u2019appel de Toulouse du 6 f\u00e9vrier 2025, n\u00b0 23TL00610<\/a><\/p>\n\n\n\n<p><em>En partenariat avec Weblex<\/em><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une entreprise qui verse un don \u00e0 une association\u2026<\/p>\n","protected":false},"author":1,"featured_media":24322,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-24321","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-larret-du-jour"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;arr\u00eat du jour #430 : M\u00e9c\u00e9nat et course automobile<\/title>\n<meta name=\"description\" content=\"L&#039;arr\u00eat du jour #430 : C\u2019est l\u2019histoire d\u2019une entreprise qui verse un don \u00e0 une association\u2026\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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