{"id":10111,"date":"2015-03-06T08:00:08","date_gmt":"2015-03-06T07:00:08","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=10111"},"modified":"2024-06-13T12:24:59","modified_gmt":"2024-06-13T10:24:59","slug":"acquerir-un-fonds-de-commerce-06032015avalchib","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/acquerir-un-fonds-de-commerce-06032015avalchib\/","title":{"rendered":"Comment acqu\u00e9rir un fonds de commerce ?"},"content":{"rendered":"<p><span class=\"exergue\"><strong>Le fonds de commerce est une notion juridique qui repr\u00e9sente l\u2019ensemble des biens qui servent \u00e0 l\u2019exploitation d\u2019un commer\u00e7ant.<\/strong> <\/span>La loi ne liste pas express\u00e9ment les biens qui le composent, c\u2019est pourquoi il faut \u00eatre tr\u00e8s prudent lors de son \u00e9valuation.<span class=\"exergue\"> <strong>Vous souhaitez acqu\u00e9rir un fonds de commerce\u00a0? <\/strong><\/span><\/p>\n<p><span class=\"exergue\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts-de-France,\u00a0 vous donne ses pistes de r\u00e9flexion.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-9839 size-accueil\" title=\"fonds de commerce\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/01\/Contrat-5-375x175.png\" alt=\"Deux personnages se serrant la main pour illustrer l'entretien professionnel\" width=\"375\" height=\"175\" \/><\/p>\n<h2>Quels \u00e9l\u00e9ments composent le fonds de commerce<\/h2>\n<p>La loi ne d\u00e9finit pas de mani\u00e8re explicite ce qui constitue <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/fonds-de-commerce\/\" target=\"_self\" rel=\"noopener\">le fonds de commerce<\/a>. Par contre, l\u2019article L142-2 du Code de commerce en donne quelques pistes. Ainsi, <span class=\"exergue\"><strong>les biens corporels<\/strong><\/span> comme le mat\u00e9riel, l\u2019outillage, le stock de marchandises, <span class=\"exergue\"><strong>les biens incorporels<\/strong><\/span> comme la client\u00e8le, les contrats de travail, le nom commercial, les licences ou le droit au bail, en sont les \u00e9l\u00e9ments traditionnels.<\/p>\n<p><span class=\"exergue\"><strong>La volont\u00e9 d\u2019acqu\u00e9rir un fonds de commerce doit donc passer par un inventaire tr\u00e8s pr\u00e9cis de ce qui sert \u00e0 l\u2019exploitation, en appui avec un professionnel, comme un expert-comptable.<\/strong><\/span><\/p>\n<p>En savoir plus dans notre article\u00a0: <a title=\"Les \u00e9l\u00e9ments qui composent le fonds de commerce \" href=\"https:\/\/valoxy.org\/blog\/fonds-de-commerce-26012015avallau\/\" target=\"_blank\" rel=\"noopener\">les \u00e9l\u00e9ments qui composent le fonds de commerce<\/a><\/p>\n<h2>La r\u00e9daction de l\u2019acte<\/h2>\n<p><strong><span class=\"exergue\">L\u2019acquisition d\u2019un fonds de commerce se formalise obligatoirement par un acte.<\/span><\/strong> Il peut s&rsquo;agir d&rsquo;un acte authentique (r\u00e9dig\u00e9 et sign\u00e9 solennellement par un officier public) ou sous seing priv\u00e9 (r\u00e9dig\u00e9 uniquement entre les deux parties). Vous vous en doutez, l\u2019acte authentique fait pleinement foi de son contenu. Il dispense le cr\u00e9ancier de l\u2019obtention d\u2019un jugement pour pouvoir ex\u00e9cuter le paiement de sa dette (au cas o\u00f9 vous, cher acheteur, vous d\u00e9cidiez de ne pas verser la somme d\u00e9finie).<\/p>\n<p><span class=\"exergue\"><strong>Certaines mentions doivent imp\u00e9rativement appara\u00eetre dans l\u2019acte, sous peine de nullit\u00e9\u00a0:<\/strong><\/span><\/p>\n<ul>\n<li>Le nom du vendeur,<img decoding=\"async\" class=\"alignright wp-image-6390 size-large\" title=\"fonds de commerce\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/businessman-187x200.jpg\" alt=\"cases coch\u00e9es pour illustrer les conditions de caract\u00e9risation de l'usage\" width=\"187\" height=\"200\" \/><\/li>\n<li>Le nom de l\u2019acheteur,<\/li>\n<li>Le prix de vente du fonds,<\/li>\n<li>Le nom du pr\u00e9c\u00e9dent vendeur, la nature de l\u2019acte r\u00e9dig\u00e9 auparavant \u00e0 cet effet, la date et le prix d\u2019acquisition,<\/li>\n<li>Les d\u00e9tails du bail\u00a0: date, dur\u00e9e, loyer, nom du bailleur,<\/li>\n<li>Le chiffre d\u2019affaires des trois derniers exercices comptables pr\u00e9c\u00e9dents celui de la vente,<\/li>\n<li>Les b\u00e9n\u00e9fices des trois derniers exercices comptables pr\u00e9c\u00e9dents celui de la vente,<\/li>\n<li>Les privil\u00e8ges et nantissements li\u00e9s au fonds de commerce.<\/li>\n<\/ul>\n<p>Si l\u2019une ou l\u2019autre de ces mentions venait \u00e0 manquer dans l\u2019acte ou si elle s\u2019av\u00e9rait inexacte, vous pourrez demander sa nullit\u00e9 dans un d\u00e9lai d\u2019un an suivant la date de sa signature.<\/p>\n<h2>Les formalit\u00e9s \u00e0 accomplir<\/h2>\n<p><span class=\"exergue\"><strong>Une fois l\u2019acte sign\u00e9, il convient pour vous, acqu\u00e9reur, de\u00a0:<\/strong><\/span><\/p>\n<ul>\n<li><img decoding=\"async\" class=\"alignright wp-image-6466 \" title=\"fonds de commerce\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/businessman-game-300x198.jpg\" alt=\"fonds de commerce\" width=\"192\" height=\"127\" \/>Publier un avis dans un journal d\u2019annonces l\u00e9gales, dans un d\u00e9lai de 15 jours suivant la signature de l\u2019acte;<\/li>\n<li>D\u00e9poser un avis au greffe du <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-tribunal-de-commerce\/\" target=\"_self\" rel=\"noopener\">Tribunal de Commerce<\/a> dans un d\u00e9lai de 15 jours suivant la signature de l\u2019acte. Le greffe se chargera de sa publication au bulletin officiel des annonces civiles et commerciales (BODACC);<\/li>\n<li>Proc\u00e9der \u00e0 l\u2019enregistrement du fonds aupr\u00e8s du centre des imp\u00f4ts, dans le mois qui suit la signature de l\u2019acte. Cette d\u00e9marche entra\u00eenera le paiement des droits d\u2019enregistrement;<\/li>\n<\/ul>\n<ul>\n<li>Si vous n&rsquo;avez pas encore effectu\u00e9 votre immatriculation, faites toutes les formalit\u00e9s administratives qui s\u2019y rattachent en vous rapprochant du centre de formalit\u00e9 des entreprises comp\u00e9tent pour votre secteur d\u2019activit\u00e9. (chambre de commerce et d\u2019industrie, chambre des m\u00e9tiers, URSSAF).<\/li>\n<\/ul>\n<p>Notez que la somme \u00e0 verser est retenue durant 5 mois. Ce temps permet d\u2019accomplir l\u2019ensemble des formalit\u00e9s et de traiter les \u00e9ventuelles oppositions que pourraient formuler les cr\u00e9anciers.<\/p>\n<p><span class=\"exergue\"><strong>En conclusion, l\u2019achat impulsif est banni\u00a0!<\/strong><\/span> La perle rare que vous aurez d\u00e9nich\u00e9e au d\u00e9tour d\u2019une rue doit \u00eatre analys\u00e9e de fond en comble, ne serait-ce que pour valider son prix. <span class=\"exergue\"><strong>Faites appel \u00e0 <a title=\"Le r\u00f4le et les responsabilit\u00e9s de l\u2019expert-comptable\" href=\"https:\/\/valoxy.org\/blog\/role-et-responsabilites-de-l-expert-comptable\/\" target=\"_blank\" rel=\"noopener\">votre expert-comptable<\/a> qui saura vous aider \u00e0 valider la bonne affaire et vous accompagner dans vos d\u00e9marches d\u2019acquisition.<\/strong><\/span><\/p>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! et retrouvez nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/droits-denregistrement-cession\/\" target=\"_self\" rel=\"noopener\">Les droits d\u2019enregistrement sur cession de fonds de commerce ou de droits sociaux<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/cession-fonds-commerce\/\" target=\"_self\" rel=\"noopener\">La cession de fonds de commerce<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/fonds-de-commerce-gerance-mandat\/\" target=\"_self\" rel=\"noopener\">La g\u00e9rance-mandat du fonds de commerce<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/location-gerance-fonds-commerce\/\" target=\"_self\" rel=\"noopener\">La location-g\u00e9rance du fonds de commerce<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lamortissement-du-fonds-de-commerce\/\" target=\"_self\" rel=\"noopener\">L\u2019amortissement du fonds de commerce<\/a><\/li>\n<\/ul>\n<div class=\"mkd-pt-two-excerpt\">\n<div class=\"mkd-pt-two-excerpt\">\n<div class=\"mkd-pt-two-excerpt\">\n<div class=\"mkd-pt-two-excerpt\">\n<div class=\"mkd-pt-two-excerpt\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le fonds de commerce est une notion juridique qui repr\u00e9sente l\u2019ensemble des biens qui servent \u00e0 l\u2019exploitation d\u2019un commer\u00e7ant. La loi ne liste pas express\u00e9ment les biens qui le composent, c\u2019est pourquoi il faut \u00eatre tr\u00e8s prudent lors de son&#8230;<\/p>\n","protected":false},"author":1,"featured_media":9842,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-10111","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>L&#039;acquisition d&#039;un fonds de commerce<\/title>\n<meta name=\"description\" content=\"Acqu\u00e9rir un fonds de commerce est une op\u00e9ration complexe. Son \u00e9valuation est d\u00e9licate car la loi ne liste pas express\u00e9ment ce qui le compose.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/acquerir-un-fonds-de-commerce-06032015avalchib\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L&#039;acquisition d&#039;un fonds de commerce\" \/>\n<meta property=\"og:description\" content=\"Acqu\u00e9rir un fonds de commerce est une op\u00e9ration complexe. 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