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Campagne de financement participatif avec récompenses et impact fiscal pour le porteur de projet

Author

Listed:
  • Arnaud Burgot

    (EM - EMLyon Business School)

  • François Scheid

Abstract

Les plateformes électroniques de financement participatif (crowdfunding), sont de cinq types : plateformes de don, plateforme proposant des prêts au particulier, plateforme proposant des prêts aux entreprises, plateforme proposant une prise de participation en capital des entreprises financées et plateformes proposant le don avec récompense (ou contrepartie). Cet article s'intéresse d'un point de vue fiscal et juridique à ce dernier type de plateforme, dont le succès ne se dément pas et qui touche un large public, tant du côté des financeurs que des porteurs de projet.

Suggested Citation

  • Arnaud Burgot & François Scheid, 2016. "Campagne de financement participatif avec récompenses et impact fiscal pour le porteur de projet," Post-Print hal-02313370, HAL.
  • Handle: RePEc:hal:journl:hal-02313370
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