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La reprise des engagements par la société en formation
Auteur | Philippe Jehasse |
Pages | 23-24 |
Page 23
La reprise des engagements doit être faite par l'organe de la société (gérant, conseil d'administration ou encore comité de direction), sauf en cas de quasi-apport où l'autorisation préalable de l'assemblée générale est nécessaire 8.
Cette ratification doit par ailleurs intervenir dans les délais prévus par l'article 60 du Code des sociétés : dépôt de l'acte constitutif de la société dans les deux ans de la naissance de l'engagement et reprise de cet engagement dans les deux mois de ce dépôt.
Page 24
Question
Cette opération nécessite-t-elle qu'un formalisme particulier soit observé ?
En principe, non. La ratification peut être unilatérale, expresse ou encore tacite et résulter simplement de l'exécution des engagements par la société. Ainsi, la comparution de la société à l'acte authentique de vente d'un immeuble constitue une ratification tacite de l'engagement pris en son nom par le promoteur. Notons que dans cette hypothèse, le droit de mutation est exigible immédiatement - c'est-à-dire au moment où le promoteur souscrit l'engagement -, la reprise de l'immeuble par la société en formation dans les délais légaux ne donnant pas lieu à un nouveau droit de mutation.
Néanmoins, si le promoteur devient par la suite administrateur de la société constituée, les dispositions en matière de conflit d'intérêts devront être appliquées 9 lorsque le conseil...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- La responsabilité du dirigeant d'entreprise
- Engagements pris au nom dune société en formation
- Contexte
- Solution apportée par le droit des sociétés
- Dérogations conventionnelles
- La reprise des engagements par la société en formation
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