La certification
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 | 60-61 |
Page 60
Le droit des sociétés permet d'organiser une forme de dissociation entre le droit de participation à la vie sociale et le droit au bénéfice. Les articles 242 et 503 du Code prévoient en effet qu'une personne morale puisse acquérir la propriété d'actions, de parts, de parts bénéficiaires, etc., en émettant en contrepartie des certificats.
La personne morale émettrice des certificats exercera tous les droits attachés aux titres acquis par elle, et notamment le droit de vote, tout en rétrocédant aux titulaires des certificats tout produit ou revenu provenant des actions, parts bénéficiaires, etc. de la société.
Le texte légal précise que la rétrocession aux titulaires de certificats des dividendes, bonis de liquidation, remboursements de capital, etc., encaissés par l'émetteur des certificats, doit en principe être entière (sous déduction de ses frais éventuels) et immédiate.
En outre, l'émetteur ne peut généralement pas aliéner les titres certifiés. Le titulaire de certificats peut normalement réclamer la conversion de ceux-ci en titres de la société certifiée. Il ne peut en tout cas être privé de ce droit que pendant un temps limité. Les certificats peuvent être au porteur (sauf si les titres certifiés sont eux-mêmes nominatifs), nominatifs ou dématérialisés.
Cette technique a été instituée afin de permettre une dissociation entre la propriété d'une entreprise, et le pouvoir au sein de celle-ci.
Le pouvoir appartient en effet à l'émetteur des certificats (qui pourrait par exemple être lui-même contrôlé par un nombre limité de membres d'une même famille), tandis que les revenus...
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