Le passage á l'euro
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 | 253 |
Page 253
L'article 5 de l'arrêté royal du 20 juillet 2000 (M. B. du 30 août 2000) a adapté les montants du Code des sociétés en euros. C'es t ainsi que le capital minimum de la SA est fixé à 62.000 euros, celui de la S PRL à 18.600 euros.
Pour la SPRL, le minimum à libérer est de 6.200 euros. Cet arrêté entre en vigueur le 1er janvier 2002, mais une modification de cet arrêté est actuellement à l'étude.
Elle viserait à diminuer légèrement les montants ci-avant, afin qu'ils restent tous inférieurs aux valeurs actuelles exprimées en francs (2 500 000, 750 000 et 250 000 BEF).
On rappellera que l'article 47 de la loi du 30 octobre 1998 relative à l'euro prévoit notamment que les sociétés anonymes et les sociétés privées à responsabilité limitée peuvent, dans le cadre de la conversion de leur capital en euro, entre le 1er janvier 1999 et le 31 décembre 2001, par décision de l'assemblée générale statuant à la majorité simple, actée sous seing privé: 1° exprimer leur capital social en euro;
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procéder à une augmentation de capital par incorporation de réserves, de primes d'émission, de plus-values de réévaluation ou du bénéfice...
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