Exigences statutaires
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 | 237-238 |
Page 237
Pour qu'une SPRL ou une SA puisse être appelée à finalité sociale, ses statuts doivent répondre à neuf exigences. Celles-ci sont définies à l'article 661 du Code des sociétés.
Il faut en effet que "leurs statuts: 1° stipulent que les associés ne recherchent qu'un bénéfice patrimonial limité ou aucun bénéfice patrimonial;
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définissent de façon précise le but social auquel sont consacrées les activités visées dans leur objet social et n'assignent pas pour but principal à la société de procurer aux associés un bénéfice patrimonial indirect;
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définissent la politique d'affectation des profits conforme aux finalités internes et externes de la société, conformément à la hiérarchie établie dans les statuts de ladite société, et la politique de constitution de réserves;
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stipulent que nul ne peut prendre part au vote à l'assemblée...
Pour continuer la lecture
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