L'élaboration d'un cadre juridique européen de l'entrepreneuriat social à l'épreuve des obstacles juridiques, fiscaux et administratifs nationaux

Social entrepreneurship could be defined as a form of entrepreneurship that aims to combine economic efficiency and social impact. Recent years have witnessed a growing interest expressed by EU institutions in this field. Face to the variety of national legal frameworks of social entrepreneurship in the EU-28, the process of harmonization of regulations at the European level is particularly complex. Indeed, the definition and the implementation of an EU policy to greater recognition and development of social entrepreneurship require the implementation of a series of legislative measures, including those relating to the simplification of the environment regulatory. The ultimate objective is to provide different types of organizations (cooperatives, associations, mutual societies and foundations) with adequate legal instruments to facilitate their trans-national activities but also to obtain greater visibility and thus attract more investors. From a pragmatic point of view, the European institutions strategy to improve the legal environment should be focused on developing appropriate European legal status and making the rules governing State aid and procurement contracts more favorable to social enterprises.