Introduction
Auteur | André-Pierre André Dumont; Jean Pierre Renard |
Occupation de l'auteur | Avocat et assistant , UCL; Avocat juge suppléant , Tribunal de Commerce de Nivelles |
Pages | 245-247 |
Page 245
696. Le Code des sociétés a conservé le principe admis en 1973, à savoir la prédominance des pouvoirs du conseil d'administration sur ceux de l'assemblée générale d'une société anonyme (art.522 § 1er al.1er CDS).
La fonction d'administrateur est donc essentielle pour la bonne marche d'une société et l'accomplissement de son objet social.
Concomitamment à l'augmentation de ses pouvoirs et fonctions, la responsabilité de l'administrateur s'est accrue au fil de ces dernières années tant sur le plan législatif que doctrinal et jurisprudentiel312.
Ainsi furent introduites dans les lois coordonnées sur les sociétés commerciales, en 1978, l'action en comblement de passif et celle contre les fondateurs en cas de capital manifestement insuffisant, en 1984, la présomption de faute dans le chef des administrateurs en cas de non tenue d'une assemblée générale d'une société ayant perdu plus de la moitié de son capital, en 1991, l'action minoritaire, en 1995, la même présomption en cas d'absence de dépôts des comptes annuels, en 1997, l'obligation de justifier les règles d'évaluation des comptes annuels dans le cadre de sociétés en difficulté... Depuis l'instauration du Code des sociétés, le législateur n'est pas resté inactif, comme nous le verrons plus loin.
Il est donc loin le temps où la fonction d'administrateur pouvait être considérée comme une fonction honorifique et il n'a pas fallu attendre les principes du corporate governance pour que cette fonction devienne une réelle charge à exercer avec un minimum de professionnalisme.
Page 246
697. S'il est...
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