Types de sociétés examinées
Auteur | Philippe Jehasse |
Pages | 16 |
Page 16
Le présent ouvrage se propose de passer en revue les responsabilités auxquelles doivent faire face les dirigeants - et dans une mesure différente, les fondateurs - de sociétés commerciales ayant emprunté la forme d'une S.A., d'une S.P.R.L. ou encore d'une S.C.R.L.
Nous n'examinerons donc pas le régime de responsabilité des dirigeants d'A.S.B.L.1, ni celui des dirigeants de sociétés ne disposant pas de la personnalité juridique (sociétés de droit commun, sociétés internes ou encore sociétés momentanées) ou dont la responsabilité est illimitée et solidaire (sociétés en nom collectif, sociétés en commandite simple ou sociétés coopératives à responsabilité illimitée).
Seules nous intéressent les sociétés à responsabilité limitée, c'est-à-dire celles où l'engagement des actionnaires se borne au montant de leurs apports et dont les dirigeants ne répondent pas personnellement des obligations de la société 2, même si, comme nous le verrons au cours des développements consacrés aux responsabilités particulières dirigeants, cette caractéristique essentielle de la théorie de l'organe a été remise en cause par certaines dispositions de la loi-programme du 20 juillet 2006.
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