Origine de la législation
| 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 | 235-236 |
Page 235
Les sociétés à finalité sociale constituent sans aucun doute la principale innovation de la réforme de 1995.
Il ne s'agit pas d'une nouvelle forme de société mais d'une variante pour laquelle peuvent opter les associés ou actionnaires d'une société à forme commerciale: on peut ainsi rencontrer des SPRL et des SA à finalité sociale.
Leur régime est décrit aux articles 661 à 669 du Code des sociétés.
Avant d'en décrire brièvement les caractères essentiels, quelques mots sur l'origine de cette législation.
Les sociétés à finalité sociale ont été imaginées pour répondre aux besoins des entreprises marchandes à but social du type Oxfam.
Aucun des instruments légaux existants ne rencontrait les finalités de ce type d'entreprise.
D'une part, l'association sans but lucratif ne convient pas à des activités de commerce. L'A.S.B.L. ne peut, selon la thèse majoritaire, se livrer à une activité lucrative qu'à condition que celle-ci soit moins importante que l'activité principale désintéressée, que le bénéfice qui en résulte soit affecté à cette activité principale et qu'enfin il s'agisse là d'un moyen nécessaire, voire indispensable à la réalisation du but désintéressé que s'est fixé l'association.
De plus, le statut d'A.S.B.L. présente de nombreux inconvénients pratiques: accès difficile au crédit bancaire faute de capital social, impossibilité d'accorder aux apporteurs de capitaux une rémunération autre qu'un intérêt pur et simple, absence de responsabilisation des travailleurs, difficulté d'opérer dans certains secteurs tels les marchés publics, ...
D'autre part, il n'était pas possible, dans la conception classique du droit...
Pour continuer la lecture
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