La suppression des titres au porteur
Auteur | Martin Van Beirs |
Fonction | Licencié en droit avec grande distinction de l’Université Libre de Bruxelles (1983), certificat de Post-graduat en administration des affaires, CEPAC, Solvay Business School |
Le Parlement a adoptÈ fin dÈcembre le projet de loi visant ‡ supprimer les titres au porteur, projet qui avait fait l'objet de la derniËre aprËs-midi d'Ètude organisÈe par Idefisc au mois d'octobre 2005.
Suppression des titres au porteur : le processus est en marche mais des solutions existent.
La loi du 14 dÈcembre 2005 reprend pour l'essentiel les dispositions du projet, ce qui implique que de nouveaux titres au porteur ne pourront plus Ítre Èmis, ni mÍme dÈlivrÈs, ‡ partir du 1er janvier 2008. A la mÍme date, tous les titres des sociÈtÈs cotÈes et les titres de la dette publique qui sont inscrits en compte-titres devront Ítre convertis en titres dÈmatÈrialisÈs.
Les autres titres au porteur devront Ítre convertis au plus tard le 31 dÈcembre 2013 ou le 31 dÈcembre 2012, selon qu'ils ont ÈtÈ Èmis avant ou aprËs la publication de la nouvelle loi. Si la conversion n'est pas demandÈe dans ce dÈlai...
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