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Le gérant
Auteur | Jean Pierre Renard |
Occupation de l'auteur | Avocat Juge suppléant au tribunal de commerce de Nivelles |
Pages | 59-60 |
Page 59
Qu'est-ce qu'un gérant ?
94. Un gérant d'une SPRL est une personne physique ou morale (voir n° 9) qui peut, à lui seul, être l'organe de gestion de la SPRL.
En effet, si la loi envisage la possibilité qu'il y ait plusieurs gérants62, ce n'est nullement une obligation et la plupart des SPRL n'a d'ailleurs qu'un gérant qui en est souvent l'associé principal ou unique.
Quelle est la différence entre plusieurs gérants d'une SPRL et le conseil d'administration d'une société anonyme ?
95. Même s'ils sont plusieurs, ils pourront, en principe, agir seuls. Il s'agit d'une des différences les plus importantes avec la société anonyme où l'organe de gestion est le conseil d'administration qui est un organe collégial, formé par les administrateurs qui n'ont, chacun séparément, aucun pouvoir d'engager la société, sauf exceptions.
Le législateur qui a introduit, en 1935, la SPRL dans les lois coordonnées sur les sociétés commerciales, a voulu que cette forme de société soit le véhicule utilisé par le commerçant isolé ou la PME dont le nombre d'associés, la taille et le chiffre d'affaires s'accommodaient mal de la relative lourdeur de fonctionnement de la société anonyme représentée par le caractère collégial de son conseil d'administration.
C'est pourquoi, même s'il y a plusieurs gérants, la règle générale est que chaque gérant a le pouvoir de représentation de la SPRL. L'article 257 CDS stipule en effet :
chaque gérant peut accomplir tous les actes nécessaires et utiles à l'accomplissement de l'objet social de la société, (...)
.
Les restrictions statutaires à ce pouvoir de représentation peuvent exister, mais même si elles...
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