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- Le Code Des SA Et SPRL Expliqué
- Procédure Et Effets Des Nullités Des Sociétés Et Des Décisions de Lassemblée Générale
Nullité de la société
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 | 155-156 |
Page 155
Le législateur a voulu absolument éviter que l'on ne puisse demander la nullité dans des cas trop nombreux. Il en va de la sécurité juridique des transactions.
Le Code a ainsi limité, tant en SPRL qu'en SA, les causes de nullité. Cellesci sont au nombre de quatre:
- absence d'acte authentique (art. 227, 1° et 454, 1°);
- l'acte ne contient aucune indication au sujet de la dénomination sociale de la société, de l'objet social, des apports ou du montant du capital (art. 227, 2° et 454, 2°).
On notera que c'est l'absence de toute indication qui peut seule entraîner la nullité de la société. Une simple imprécision ne suffit pas.
- objet social illicite ou contraire à l'ordre public (art. 227, 3° et 454, 3°);
Pour déterminer le caractère illicite de l'objet ou sa contrariété à l'ordre public, il convient de se référer à l'objet tel qu'il est précisé dans les statuts et non à l'activité réellement exercée par la société. Cette cause de nullité sera donc très peu fréquente.
- absence du nombre minimum d'actionnaires valablement engagés;
Le juge pourra prononcer la nullité de la SPRL s'il n'y a aucun fondateur valablement engagé (art. 227, 4°).
En SA, la nullité pourra être prononcée si le nombre d'actionnaires valablement engagés, ayant comparu à l'acte en personne ou par mandataire, est inférieur à deux.
Page 156
Il n'existe pas, en droit des sociétés, de...
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