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 émaillé la vie des affaires aux U.S.A. (ENRON) et en Europe (VIVENDI UNIVERSAL, LERNOUT & HAUSPIE, etc.).
Cette loi va apporter un certain nombre de modifications importantes au niveau du fonctionnement des organes des sociétés. Relevons notamment :
- la nomination d'un représentant permanent de la personne morale titulaire d'un mandat de gestion auprès d'une autre société;
- la possibilité désormais pour les S.P.R.L. d'être gérées par une telle personne morale;
- l'aménagement des règles relatives à la tenue des assemblées générales;
- les dispositions relatives au comité de direction dans les S.A.;
- les règles relatives au contrôle des sociétés et à l'indépendance des commissaires.
Page 14
Le troisième bouleversement est encore très récent puisqu'il remonte à 2006. Plus précisément, les lois-programmes des 20 juillet 2006 et des 27 décembre 2006 ont instauré une responsabilité fiscale extrêmement lourde à charge des dirigeants d'entreprises et ont renforcé également leur responsabilité...
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