Les apports d'universalités et de branches d'activités
Auteur | Michel de Wolf Wolf/Patrick de Wolf Wolf/Pierre Nicaise Nicaise/Laurent Stas de Richelle Richelle |
Occupation de l'auteur | Réviseur d'entreprises/Avocat/Notaire/Avocat |
Pages | 232-234 |
Page 232
Le droit des sociétés organise également les apports d'universalités et de branches d'activités:
- l'apport d'universalité est l'opération par laquelle une société transfère, sans dissolution, l'intégralité de son patrimoine, activement et passivement, à une ou plusieurs sociétés existantes ou nouvelles, moyennant une rémunération consistant exclusivement en actions ou parts de la ou des sociétés bénéficiaires des apports (art. 678). L'apport d'universalité d'une société à une autre se traduira par la création d'un lien de participation (le cas échéant à 100%) de la première dans la seconde, la première ne conservant à son passif que ses capitaux propres (y compris, le cas échéant, les droits résultant pour elle de la partie non encore libérée de son capital) et remplaçant tous ses actifs par la détention d'une participation dans la société bénéficiaire de l'apport;
- l'apport d'une branche d'activités est l'opération par laquelle une société transfère, sans dissolution, à une autre société une branche de ses activités, ainsi que les passifs et les actifs qui s'y rattachent, moyennant une rémunération consistant exclusivement en actions ou parts de la société bénéficiaire de l'apport (art. 679). Une branche d'activités est un ensemble qui, du point de vue technique et sous l'angle de l'organisation...
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- La transformation
- Les fusions et les scissions
- Les apports d'universalités et de branches d'activités
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