Bref rappel chronologique
| Auteur | Philippe Jehasse |
| Pages | 13-14 |
Page 13
Depuis l'adoption du Code des sociétés par la loi du 7 mai 1999, le droit des sociétés en général et le droit de la responsabilité des dirigeants en particulier, ont connu trois bouleversements.
Le premier date du 2 juillet 1999, date d'entrée en vigueur de la loi du 4 mai 1999 qui a introduit dans notre droit la responsabilité pénale des personnes morales. Désormais, une société peut être reconnue pénalement responsable des infractions commises (par ses dirigeants) dans le cadre de ses activités.
Le deuxième date de la loi du 2 août 2002, dite «Corporate governance», inspirée par les scandales financiers retentissants ayant...
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