{"id":63388,"date":"2022-10-19T05:46:00","date_gmt":"2022-10-19T05:46:00","guid":{"rendered":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/comptes-sociaux-dune-fondation-dentreprise-libres-dacces\/"},"modified":"2022-10-19T05:46:00","modified_gmt":"2022-10-19T05:46:00","slug":"comptes-sociaux-dune-fondation-dentreprise-libres-dacces","status":"publish","type":"weblex-importer-post","link":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/comptes-sociaux-dune-fondation-dentreprise-libres-dacces\/","title":{"rendered":"Comptes sociaux d\u2019une fondation d\u2019entreprise : libres d\u2019acc\u00e8s ?"},"content":{"rendered":"
\n

Communication des comptes sociaux d\u2019une fondation d\u2019entreprise : \u00e0 quelles conditions ?<\/h2>\n

\u00c0 l\u2019occasion d\u2019un litige entre une association demandant \u00e0 se faire communiquer les comptes sociaux d\u2019une fondation d\u2019entreprise et ladite fondation, le juge est venu pr\u00e9ciser le contour de ce droit de communication.<\/p>\n

Il rappelle, tout d\u2019abord, que les statuts des fondations d’entreprise sont communicables \u00e0 toute personne qui en fait la demande, sous r\u00e9serve des informations qui sont couvertes par les secrets prot\u00e9g\u00e9s par la loi.<\/p>\n

Ensuite, concernant les comptes de ces m\u00eames fondations, il pr\u00e9cise que les entit\u00e9s n’ayant re\u00e7u aucune subvention publique et qui se soumettent aux contr\u00f4les administratifs pr\u00e9vus par la loi (d\u00e9p\u00f4t des comptes annuels, rapport annuel d\u2019un commissaire aux comptes et rapport annuel d\u2019activit\u00e9) ne peuvent pas \u00eatre contraintes de communiquer leurs comptes sociaux \u00e0 des tiers.<\/p>\n

Dans cette affaire, la fondation n\u2019ayant pas re\u00e7u de subvention publique et respectant ses obligations l\u00e9gales en mati\u00e8re de contr\u00f4les administratifs peut valablement refuser de communiquer ses comptes sociaux.<\/p>\n

Source : Arr\u00eat du Conseil d\u2019\u00c9tat du 7 octobre 2022, n\u00b0 443826<\/p>\n

Comptes sociaux d\u2019une fondation d\u2019entreprise : libres d\u2019acc\u00e8s ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

\u00c0 l\u2019occasion d\u2019un litige, une association demande que lui soient communiqu\u00e9s les comptes sociaux d\u2019une fondation d\u2019entreprise… Une demande \u00e0 laquelle la fondation en question refuse d\u2019acc\u00e9der. \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"featured_media":63389,"template":"","weblex-importer-activity":[],"weblex-importer-category":[548,550],"weblex-importer-tag":[547],"weblex-importer-keyword":[],"acf":[],"yoast_head":"\nComptes sociaux d\u2019une fondation d\u2019entreprise : libres d\u2019acc\u00e8s ? | Groupe Excel<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/comptes-sociaux-dune-fondation-dentreprise-libres-dacces\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comptes sociaux d\u2019une fondation d\u2019entreprise : libres d\u2019acc\u00e8s ? | Groupe Excel\" \/>\n<meta property=\"og:description\" content=\"\u00c0 l\u2019occasion d\u2019un litige, une association demande que lui soient communiqu\u00e9s les comptes sociaux d\u2019une fondation d\u2019entreprise... 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