Où se trouve le siège d'une société?
Auteur | Thierry Afschrift |
Fonction | Licencié en droit, de l'Université Libre de Bruxelles |
L'administration fiscale belge, dont le point de vue vient d'être rappelé par le Ministre des Finances en réponse à une question parlementaire, maintient, contre vents et marées, que le domicile fiscal d'une société ne peut se trouver à une adresse purement formelle, telle l'adresse de son comptable ou une adresse de domiciliation.
La question mérite beaucoup plus de nuance. Le siège d'une société se trouve, à notre sens, au lieu où peuvent être prises des décisions qui engagent la société. Cet endroit est le lieu où se réunit son Conseil d'administration, puisque seul celui-ci a le droit de prendre des engagements au nom de la société. S'il existe des délégations données pour la gestion journalière, notamment à des employés, ceux-ci ne sont que des mandataires de la société, et agissent en vertu de pouvoirs qui leur sont donnés par le Conseil d'administration. C'est donc celui-ci, et seulement celui-ci, qui est la source des engagements juridiques que la société peut prendre.
Il ne faut donc pas confondre ce lieu avec le siège d'exploitation d'une société, qui est l'endroit où elle exerce son activité, par le biais d'un magasin, d'une usine, d'un bureau ...
Contrairement à ce que dit l'administration, un siège social peut dès lors parfaitement se trouver dans une adresse de domiciliation ou chez un comptable, pour autant que le Conseil d'administration se réunisse habituellement à cet endroit. En cette matière comme en toutes autres, c'est la réalité juridique, le lieu où sont pris les engagements juridiques pour la société, qui doit primer sur la réalité économique, le lieu où s'exerce effectivement l'activité de la société.
La question est importante au niveau interne belge...
Pour continuer la lecture
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