La nouvelle société par actions simplifiée française - liberté, souplesse et contrôle?
Auteur | Tristan Krstic |
Fonction | Licencié en droit à l'Université Libre de Bruxelles |
Les règles de fonctionnement des sociétés anonymes sont de plus en plus complexes. Les directives européennes et les lois internes des Etats imposent périodiquement de nouvelles exigences et des procédures de protection des intérêts des tiers, des minoritaires, des créanciers... Cette lourdeur de fonctionnement entraîne des coûts de gestion élevés et même un désintérêt pour la société anonyme actuelle. A contre-courant de cette rigueur, il existe en France depuis peu une nouvelle forme de société anonyme. Les règles de fonctionnement et celles de transmission d'actions sont déterminées librement dans les statuts, le capital minimum est de 250.000 FF (19.000 EUR) mais elle ne peut faire appel à l'épargne. A l'origine, cette société par actions simplifiée était destinée uniquement au rapprochement entre des entreprises de taille moyenne ou grande et pour la création d'une structure appropriée à la joint venture (loi n°94-1 du 3 janvier 1994, J.O., 4 janvier 1994, p. 129). Seules des sociétés avec un capital entièrement libéré d'au minimum 1.500.000 FF pouvaient être associées d'une S.A.S.
Le 12 juillet 1999, le législateur français adopte la loi n°99-587 sur l'innovation et la recherche. L'article 3 énonce que:
"Une société par actions simplifiée peut être instituée par une ou plusieurs personnes qui ne supportent les pertes qu'à concurrence de leur apport. Lorsque cette société ne comporte qu'une seule personne, celle-ci est dénommée 'associé unique'... ".
La nouvelle S.A.S. peut ainsi être...
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