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The evolution of the law reveals a tendency towards the diversification of structures. Certain forms of legal persons, such as associations, are increasingly being used as an alternative to corporations for the exercise of economic activities in the competitive sector.
Thus, the association is an economic and social agent. The fundamental problem is to find out whether, in terms of economic and social action, this type of grouping is efficient. The legislator and case law have wanted to allow associations to act in the economic and social field.
These were thus subject to the legal and tax rules applicable to companies. However, some of these provisions are not suitable for associations, which is a source of ambiguity.
The association, because of its development, the importance of its object and the economic activities it implements, may find itself restrained and limited in its expansion within its associative structure alone.
In our opinion, several possibilities are available to it to allow its development. On the one hand, it can create and articulate a set of structures, within the framework of a group. On the other hand, it can consider transforming itself into a cooperative society of collective interest.
Law firm of Maître DAMY , lawyer at the bar of Nice – Cote d’Azur.