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.
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