{"id":10078,"date":"2015-02-24T18:11:38","date_gmt":"2015-02-24T17:11:38","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=10078"},"modified":"2024-06-13T12:28:17","modified_gmt":"2024-06-13T10:28:17","slug":"personne-morale","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/personne-morale\/","title":{"rendered":"La personne morale"},"content":{"rendered":"<p>La personne morale est une \u00ab\u00a0entit\u00e9\u00a0\u00bb juridique, dot\u00e9e de droits et obligations. <strong>Une soci\u00e9t\u00e9 est une<span class=\"exergue\"> \u00ab\u00a0personne morale\u00a0\u00bb. <\/span><\/strong><span class=\"exergue\">Elle est<\/span><strong><span class=\"exergue\"> distincte du ou de ses associ\u00e9s fondateurs, <\/span><\/strong><span class=\"exergue\">et elle est juridiquement <strong>capable<\/strong>. Elle est <\/span>dot\u00e9e de la personnalit\u00e9 juridique, elle porte des droits et des obligations propres, en lieu et place des personnes physiques ou morales qui la composent.<\/p>\n<p><span class=\"exergue\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, explique dans cet article les caract\u00e9ristiques d&rsquo;une personne morale.<\/span><\/p>\n<figure id=\"attachment_6454\" aria-describedby=\"caption-attachment-6454\" style=\"width: 175px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-6454 \" title=\"personne morale \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/ok-hand-sign-300x296.jpg\" alt=\"personne morale \" width=\"175\" height=\"173\" \/><figcaption id=\"caption-attachment-6454\" class=\"wp-caption-text\">Qu&rsquo;est-ce qu&rsquo;une personne morale ?<\/figcaption><\/figure>\n<h2>Les caract\u00e9ristiques de la personne morale<\/h2>\n<p>Les soci\u00e9t\u00e9s ne jouissent de la personnalit\u00e9 morale qu\u2019\u00e0 compter de leur immatriculation au <span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/rcs-registre-commerce-societes\/\"><span class=\"s2\">Registre du Commerce et des Soci\u00e9t\u00e9s (RCS)<\/span><\/a><\/span><\/p>\n<p>La cr\u00e9ation d&rsquo;une soci\u00e9t\u00e9 entra\u00eene plusieurs cons\u00e9quences :<\/p>\n<ul>\n<li><strong><span class=\"exergue\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-6506 \" title=\"personne morale \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/pourquoi-choisir-la-sas-300x289.jpg\" alt=\"personne morale \" width=\"228\" height=\"261\" \/>La soci\u00e9t\u00e9 d\u00e9tient un patrimoine propre et ind\u00e9pendant.<\/span><\/strong> De ce fait, en cas de difficult\u00e9s de l\u2019entreprise, et en l\u2019absence de faute de gestion grave de la part du dirigeant, les biens personnels de celui-ci, ainsi que ceux des associ\u00e9s, seront prot\u00e9g\u00e9s de l\u2019action des cr\u00e9anciers de la soci\u00e9t\u00e9.<\/li>\n<\/ul>\n<p style=\"text-align: justify; margin-left: 50px;\">En d\u2019autres termes, <strong><span class=\"exergue\">un dirigeant d\u2019entreprise en difficult\u00e9<\/span> <\/strong>disposant d\u2019une personnalit\u00e9 morale, qui agit dans l\u2019int\u00e9r\u00eat de la soci\u00e9t\u00e9, <strong><span class=\"exergue\">ne peut \u00eatre appel\u00e9 par les cr\u00e9anciers de la soci\u00e9t\u00e9 pour r\u00e9gler le passif de l\u2019entreprise. <\/span><\/strong>Il est \u00e0 noter que les associ\u00e9s d\u2019une <span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/snc-societe-en-nom-collectif\/\"><span class=\"s2\">Soci\u00e9t\u00e9 en nom collectif (SNC)<\/span><\/a><\/span>\u00a0sont solidairement et ind\u00e9finiment responsables si la soci\u00e9t\u00e9 est en difficult\u00e9.<\/p>\n<ul>\n<li><strong><span class=\"exergue\">La s\u00e9paration des patrimoines impose au dirigeant de l\u2019entreprise de ne surtout pas les m\u00e9langer.<\/span><\/strong> En effet, l\u2019utilisation des biens de la soci\u00e9t\u00e9 \u00e0 des fins personnelles peut impliquer des poursuites. C&rsquo;est ce que l&rsquo;on appelle\u00a0<span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/quest-ce-que-labus-de-biens-sociaux\/\"><span class=\"s2\">l\u2019abus de biens sociaux (ABS)<\/span><\/a>.<\/span><\/li>\n<li><strong><span class=\"exergue\">Une personne morale\u00a0dispose de quatre attributs<\/span><\/strong>, qui sont un nom (d\u00e9nomination sociale), un domicile (si\u00e8ge social), un patrimoine et une nationalit\u00e9 ;<\/li>\n<li><strong><span class=\"exergue\">Le dirigeant repr\u00e9sente la soci\u00e9t\u00e9 \u00e0 l\u2019\u00e9gard des tiers.<\/span><\/strong> Il agit au nom et pour le compte d\u2019une personne morale. Et il le fait en respectant un certain formalisme lorsqu\u2019il s\u2019agit de prendre d\u2019importantes d\u00e9cisions. Le dirigeant a \u00e9galement l\u2019obligation p\u00e9riodique de rendre des comptes aux associ\u00e9s sur sa gestion.<\/li>\n<\/ul>\n<h2>La capacit\u00e9 juridique des personnes morales<\/h2>\n<p>Il faut distinguer personnes morales et personnes physiques\u00a0:<\/p>\n<ul>\n<li><strong><span class=\"exergue\"><img decoding=\"async\" class=\"alignright wp-image-5219 \" title=\"personne morale \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/arnaque-les-registres-240x300.png\" alt=\"personne morale \" width=\"153\" height=\"191\" \/>Alors que les personnes physiques ont, en principe, la capacit\u00e9 d\u2019effectuer n\u2019importe quel acte juridique, la capacit\u00e9 des personnes morales est limit\u00e9e par le principe de sp\u00e9cialit\u00e9.<\/span><\/strong> Une personne morale est toujours cr\u00e9\u00e9e dans un but particulier. Elle n\u2019est capable d\u2019agir que dans les limites de son projet (contrairement \u00e0 une personne physique).<\/li>\n<li>\u00a0Alors que toute personne physique, en tant que sujet de droit, poss\u00e8de une capacit\u00e9 de jouissance g\u00e9n\u00e9rale,<strong><span class=\"exergue\"> les personnes morales sont dot\u00e9es d\u2019une capacit\u00e9 de jouissance sp\u00e9ciale.<\/span><\/strong> Celle-ci recouvre les actes utiles \u00e0 la r\u00e9alisation de leur objet, tel que d\u00e9fini par les statuts, dans le respect des r\u00e8gles applicables \u00e0 la personne morale consid\u00e9r\u00e9e, ainsi que les actes qui sont les accessoires des pr\u00e9c\u00e9dents.<\/li>\n<li>\u00a0Enfin, <strong><span class=\"exergue\">les personnes morales ne peuvent contracter que par l\u2019interm\u00e9diaire de leurs repr\u00e9sentants.<\/span><\/strong> Ainsi, elles ont pleine capacit\u00e9 d\u2019exercice. Mais celle-ci ne peut \u00eatre mise en \u0153uvre que par les personnes physiques qui les repr\u00e9sentent (g\u00e9rant, pr\u00e9sident, maire,\u2026) et qui vont l\u2019engager vis-\u00e0-vis des tiers.<\/li>\n<\/ul>\n<p>La mort (dissolution) de la personne morale arrive :<\/p>\n<ul>\n<li>soit par l&rsquo;\u00e9ch\u00e9ance d\u2019un terme (maximum 99 ans) sauf prorogation,<\/li>\n<li>soit par la d\u00e9cision des associ\u00e9s,<\/li>\n<li>ou par une d\u00e9cision judiciaire.<\/li>\n<\/ul>\n<p class=\"p1\"><span class=\"s1\">Vous voulez en savoir plus sur la personnalit\u00e9 juridique ? Sur la notion de \u00ab personne morale \u00bb ? Sur la \u00ab capacit\u00e9 \u00bb juridique d\u2019une soci\u00e9t\u00e9 ? Retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/difference-personne-morale-physique\/\"><span class=\"s2\">Quelle diff\u00e9rence entre une personne morale et une personne physique ?<\/span><\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/personne-morale-responsabilite-penale\/\"><span class=\"s2\">La responsabilit\u00e9 p\u00e9nale d\u2019une personne morale<\/span><\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/personne-morale-de-quoi-sagit-vraiment\/\"><span class=\"s2\">La personne morale : de quoi s\u2019agit-il ?<\/span><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La personne morale est une \u00ab\u00a0entit\u00e9\u00a0\u00bb juridique, dot\u00e9e de droits et obligations. Une soci\u00e9t\u00e9 est une \u00ab\u00a0personne morale\u00a0\u00bb. Elle est distincte du ou de ses associ\u00e9s fondateurs, et elle est juridiquement capable. Elle est dot\u00e9e de la personnalit\u00e9 juridique, elle&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6470,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-10078","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La personne morale | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La personne morale a une personnalit\u00e9 distincte de celle de son dirigeant. 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