Du nouveau du cote des asbl et des fondations privees
Auteur | Sylvie Leyder |
Fonction | Licenciée en droit de l' Université Libre de Bruxelles en 1988, elle est également licenciée en droit économique |
La nouvelle loi sur les ASBL vient d'être publiée au Moniteur belge (loi du 2 mai 2002 sur "les Associations Sans But Lucratif, les Associations Internationales Sans But Lucratif et les Fondations" - Moniteur belge du 18 octobre 2002).
Bien que cette loi ne soit pas encore entrée en vigueur (elle le sera le premier jour du deuxième mois qui suit la publication de l'arrêté d'exécution de cette loi, non encore adopté à ce jour), il convient d'y être attentif car d'une part, elle contient de profondes modifications de la législation actuellement applicable aux ASBL et, d'autre part, elle crée l'institution de la fondation privée.
Les modifications du régime des ASBL s'articulent autour de trois grands axes:
Des nouvelles mesures de publicité des actes et documents de l'ASBL: la nouvelle loi organise la mise en place d'une centralisation administrative de tous les actes et documents concernant les ASBL au greffe du Tribunal de première instance de l'arrondissement judiciaire où se situe le siège de l'ASBL. Toutes les données relatives à l'ASBL pourront y être consultées.
L'organisation des organes de l'ASBL: l'organisation des pouvoirs au sein de l'ASBL est ici mise en place de manière plus rigoureuse, sur le modèle existant pour les sociétés commerciales et organisé dans le Code des sociétés (nouvelle définition des droits et obligations des membres, règles de fonctionnement des assemblées générales, des organes de gestion ...).
L'application des règles comptables aux ASBL : la nouvelle loi distingue les "petites ASBL", les "grandes ASBL" et les "très grandes ASBL" selon que l'ASBL atteint, à la clôture de son exercice deux des trois critères retenus par la loi et basés sur le nombre...
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