{"id":11047,"date":"2015-08-13T00:30:47","date_gmt":"2015-08-12T22:30:47","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11047"},"modified":"2024-09-26T17:05:32","modified_gmt":"2024-09-26T15:05:32","slug":"cession-fonds-commerce","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/cession-fonds-commerce\/","title":{"rendered":"La cession de fonds de commerce"},"content":{"rendered":"<p>La notion de fonds de commerce est complexe et difficile \u00e0 appr\u00e9hender, d\u2019autant que la loi n\u2019en donne pas de d\u00e9finition. On peut tout de m\u00eame le d\u00e9finir comme<strong><span class=\"exergue\"> l\u2019ensemble des<\/span> <a title=\"Les \u00e9l\u00e9ments qui composent le fonds de commerce\" href=\"https:\/\/valoxy.org\/blog\/fonds-de-commerce-26012015avallau\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u00e9l\u00e9ments<\/a><\/strong><span class=\"exergue\"><strong> (biens, droits\u2026) affect\u00e9s \u00e0 l\u2019exercice de son activit\u00e9 par le commer\u00e7ant<\/strong><\/span>. Le fonds de commerce est donc un bien compos\u00e9 d\u2019\u00e9l\u00e9ments divers et vari\u00e9s. (comme la client\u00e8le, le mat\u00e9riel, les marchandises, le droit au bail\u2026). Comme tous les biens, il va pouvoir faire l\u2019objet de diff\u00e9rents contrats. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, \u00e9tudie dans cet article<strong> la cession du fonds de commerce.<\/strong><\/p>\n<h2><span style=\"color: #fb4c35;\"><strong>Les conditions de validit\u00e9 de l\u2019acte de cession du fonds de commerce<\/strong><\/span><\/h2>\n<h3><span style=\"text-decoration: underline;\">Les mentions obligatoires<\/span><\/h3>\n<p>Que le fonds de commerce soit vendu, lou\u00e9 ou apport\u00e9 en soci\u00e9t\u00e9, <span class=\"exergue\"><strong>l\u2019acte de cession doit toujours comporter les mentions suivantes<\/strong><\/span>\u00a0:<\/p>\n<ul>\n<li><img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-9838 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/01\/contrat-6-1-300x232.png\" alt=\"La cession de fonds de commerce\" width=\"270\" height=\"209\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/01\/contrat-6-1-300x232.png 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/01\/contrat-6-1.png 677w\" sizes=\"(max-width: 270px) 100vw, 270px\" \/>Le nom du vendeur, la date et la nature de l&rsquo;acte d\u2019acquisition ant\u00e9rieur ainsi que le prix de cette acquisition pour les \u00e9l\u00e9ments incorporels (droit au bail, client\u00e8le, enseigne, licences\u2026), les marchandises (stocks) et le mat\u00e9riel (machines, outils n\u00e9cessaires \u00e0 l\u2019activit\u00e9).<\/li>\n<li>L\u2019\u00e9tat des privil\u00e8ges et nantissement grevant le fonds.<\/li>\n<li>Le chiffre d\u2019affaires r\u00e9alis\u00e9 lors des 3 derniers exercices comptables sauf si le fonds a \u00e9t\u00e9 d\u00e9tenu moins de 3 ans par le vendeur, et, dans ce cas, ce nombre est r\u00e9duit \u00e0 la dur\u00e9e de possession.<\/li>\n<li>Les r\u00e9sultats d\u2019exploitation r\u00e9alis\u00e9s dans le m\u00eame temps.<\/li>\n<li>Le bail, sa date, sa dur\u00e9e, le nom et l\u2019adresse du bailleur et du c\u00e9dant, s\u2019il y a lieu.<\/li>\n<\/ul>\n<p>Le vendeur et l\u2019acqu\u00e9reur devront \u00e9galement examiner tous les livres de comptabilit\u00e9 tenus par le vendeur. (lors des 3 derniers exercices, ou la dur\u00e9e de possession). Ils examineront aussi un document pr\u00e9sentant les chiffres d\u2019affaires mensuels r\u00e9alis\u00e9s entre la cl\u00f4ture du dernier exercice et le mois pr\u00e9c\u00e9dant celui de la vente.<\/p>\n<p><span class=\"exergue\"><strong>Le vendeur est tenu de la garantie des vices cach\u00e9s. Dans le sens o\u00f9 si ses \u00e9nonciations sont inexactes, l\u2019acqu\u00e9reur pourra <\/strong><\/span><\/p>\n<ul>\n<li><span class=\"exergue\"><strong>faire annuler la vente,<\/strong><\/span><\/li>\n<li><span class=\"exergue\"><strong>et se faire restituer le prix,<\/strong><\/span><\/li>\n<li><span class=\"exergue\"><strong>ou conserver le fonds mais demander une r\u00e9duction du prix.<\/strong><\/span><\/li>\n<\/ul>\n<p>Cette action ne peut \u00eatre intent\u00e9e que par l\u2019acqu\u00e9reur. (et non par les tiers). Et ce, dans le d\u00e9lai d\u2019un an \u00e0 compter de la date de sa prise de possession.<\/p>\n<div class=\"encadre-style\">Attention : <span class=\"exergue\"><strong>les \u00e9ventuels r\u00e9dacteurs de l\u2019acte sont tenus solidairement avec le vendeur s\u2019ils connaissent les vices<\/strong><\/span> qui affectent le fonds ou l\u2019inexactitude de certains documents.<\/div>\n<h3><span style=\"text-decoration: underline;\">Les formalit\u00e9s<\/span><\/h3>\n<p>Tout d\u2019abord, <span class=\"exergue\"><strong>la cession du fonds de commerce devra faire l\u2019objet d\u2019un enregistrement aupr\u00e8s de l\u2019administration fiscale et sera soumise au paiement de droits d\u2019enregistrement \u00e0 la charge de l\u2019acqu\u00e9reur<\/strong><\/span>. Le montant des droits d\u2019enregistrement est calcul\u00e9 sur le prix de cession comme suit\u00a0:<\/p>\n<ul>\n<li>Exon\u00e9ration de la fraction inf\u00e9rieure \u00e0 23\u00a0000 euros.<\/li>\n<li>3% de la fraction comprise entre 23\u00a0000 et 200\u00a0000 euros.<\/li>\n<li>5% de la fraction sup\u00e9rieure \u00e0 200\u00a0000 euros.<\/li>\n<\/ul>\n<p>Ensuite, <span class=\"exergue\"><strong>l\u2019acte de cession du fonds de commerce doit faire l\u2019objet de 2 publications.<\/strong><\/span><\/p>\n<p>La premi\u00e8re, dans un<span class=\"exergue\"><strong> journal d\u2019annonces l\u00e9gales<\/strong><\/span> du d\u00e9partement o\u00f9 se trouve le fonds, dans les 15 jours de la vente.<\/p>\n<p>La seconde, au <span class=\"exergue\"><strong>BODACC (bulletin officiel des annonces civiles et commerciales)<\/strong><\/span>, dans les 15 jours de la publicit\u00e9 dans le journal d\u2019annonces l\u00e9gales.<\/p>\n<p><span class=\"exergue\"><strong>Ces formalit\u00e9s ont notamment pour but de rendre la cession \u00ab\u00a0publique\u00a0\u00bb et d\u2019informer les \u00e9ventuels cr\u00e9anciers.<\/strong><\/span> Ces derniers disposent d\u2019un d\u00e9lai de 10 jours pour faire opposition \u00e0 compter de la publicit\u00e9 au BODACC.<\/p>\n<div class=\"encadre-style\">Attention : en cas d\u2019absence de publicit\u00e9 la cession du fonds de commerce est inopposable aux cr\u00e9anciers. (ou avant l\u2019expiration du d\u00e9lai de 10 jours). L\u2019acqu\u00e9reur devra alors les payer, et ce, m\u00eame s\u2019il a d\u00e9j\u00e0 pay\u00e9 le prix. \u00c0 charge pour lui de se retourner contre le vendeur.<\/div>\n<p>Enfin,<span class=\"exergue\"><strong> l\u2019acqu\u00e9reur d\u2019un fonds de commerce va devoir s\u2019immatriculer au <a title=\"Qu\u2019est-ce que le RCS ?\" href=\"https:\/\/valoxy.org\/blog\/rcs-registre-commerce-societes\/\" target=\"_blank\" rel=\"noopener noreferrer\">RCS<\/a> (registre du commerce et des soci\u00e9t\u00e9s)<\/strong><\/span>, ce qui lui conf\u00e9rera la qualit\u00e9 de commer\u00e7ant.<\/p>\n<h2><span style=\"color: #fb4c35;\"><strong>Les garanties au profit de l\u2019acqu\u00e9reur d\u2019un fonds de commerce<\/strong><\/span><\/h2>\n<p>Comme la cession ne vaudrait rien si le vendeur venait se r\u00e9installer juste \u00e0 c\u00f4t\u00e9 de l\u2019acqu\u00e9reur en continuant \u00e0 profiter de la client\u00e8le,<span class=\"exergue\"><strong> deux garanties viennent donc prot\u00e9ger l\u2019acqu\u00e9reur<\/strong><\/span>.<\/p>\n<p><img decoding=\"async\" class=\"alignright wp-image-6453 size-medium\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/businessman-devil-1-300x163.jpg\" alt=\"La cession de fonds de commerce\" width=\"300\" height=\"163\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/businessman-devil-1-300x163.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/businessman-devil-1-1024x558.jpg 1024w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/businessman-devil-1-768x418.jpg 768w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/businessman-devil-1.jpg 1500w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<h3><span style=\"text-decoration: underline;\">La clause de non-concurrence<\/span><\/h3>\n<p>Il existe une <span class=\"exergue\"><strong>obligation de non r\u00e9tablissement<\/strong><\/span> qui incombe au vendeur du fonds de commerce. Cette obligation l\u00e9gale prend g\u00e9n\u00e9ralement la forme d\u2019une clause ins\u00e9r\u00e9e dans le contrat de cession, la <span class=\"exergue\"><strong>clause de non concurrence<\/strong><\/span>. Pour \u00eatre valable, cette clause doit respecter certaines conditions, et notamment \u00eatre <span class=\"exergue\"><strong>limit\u00e9e dans le temps et dans l\u2019espace.<\/strong><\/span><\/p>\n<h3><span style=\"text-decoration: underline;\">La garantie d\u2019\u00e9viction<\/span><\/h3>\n<p><span class=\"exergue\"><strong>Garantie l\u00e9gale qui n\u2019a pas besoin d\u2019\u00eatre pr\u00e9vue dans une clause<\/strong><\/span>. Elle va pallier l\u2019\u00e9ventuelle absence ou nullit\u00e9 de la clause de non concurrence.<\/p>\n<h2><span style=\"color: #fb4c35;\"><strong>Le privil\u00e8ge du vendeur de fonds de commerce<\/strong><\/span><\/h2>\n<p>Le fonds de commerce \u00e9tant rarement achet\u00e9 comptant (notamment lorsque le prix est important),<span class=\"exergue\"><strong> ce privil\u00e8ge r\u00e9serv\u00e9 au vendeur de fonds de commerce va le garantir contre l\u2019\u00e9ventuel d\u00e9faut de paiement de la part de l\u2019acqu\u00e9reur.<\/strong><\/span> Comme tout privil\u00e8ge, il devra faire l\u2019objet d\u2019une inscription au RCS <strong>dans les 15 jours de la vente<\/strong>.<\/p>\n<p>L\u2019inscription de ce privil\u00e8ge va r\u00e9tro-agir au jour de la vente (s\u2019il est effectu\u00e9 dans le d\u00e9lai pr\u00e9vu) et <span class=\"exergue\"><strong>va primer l\u2019ensemble des cr\u00e9anciers de l\u2019acqu\u00e9reur en cas de revente.<\/strong><\/span><\/p>\n<div class=\"encadre-style\">Lorsque le prix de cession est tr\u00e8s \u00e9lev\u00e9 et que son paiement est \u00e9tal\u00e9 sur plusieurs ann\u00e9es, ce privil\u00e8ge est ainsi la <span class=\"exergue\"><strong>meilleure garantie pour le vendeur<\/strong><\/span>.<\/div>\n<h2><span style=\"color: #fb4c35;\"><strong>L\u2019information obligatoire des salari\u00e9s en cas de cession de fonds de commerce<\/strong><\/span><\/h2>\n<p>Lorsqu\u2019il d\u00e9cide de c\u00e9der son fonds de commerce,<span class=\"exergue\"><strong> le propri\u00e9taire de ce dernier et tenu d\u2019informer les salari\u00e9s au moins 2 mois avant afin qu\u2019un ou plusieurs salari\u00e9s, s\u2019ils le d\u00e9sirent, puissent pr\u00e9senter une offre pour l\u2019acquisition du fonds<\/strong><\/span>. Une cession pass\u00e9e :<\/p>\n<ul>\n<li>sans information aux salari\u00e9s,<\/li>\n<li>ou durant le d\u00e9lai de 2 mois,<\/li>\n<\/ul>\n<p>pourrait \u00eatre annul\u00e9e \u00e0 la demande de tout salari\u00e9.<\/p>\n<p>Cette obligation pesant sur le vendeur de fonds de commerce n\u2019est pas applicable :<\/p>\n<ul>\n<li>lorsque le fonds est acquis par succession, liquidation de r\u00e9gime matrimonial,<\/li>\n<li>ou en cas de cession du fonds \u00e0 un conjoint ou un parent (ascendant ou descendant).<\/li>\n<\/ul>\n<p>D&rsquo;ailleurs, elle n\u2019est pas non plus applicable aux entreprises faisant l\u2019objet d\u2019une <strong>proc\u00e9dure de conciliation<\/strong>, de <strong><a title=\"La proc\u00e9dure de sauvegarde pour les entreprises en difficult\u00e9\" href=\"https:\/\/valoxy.org\/blog\/procedure-de-sauvegarde-pour-entreprises-difficulte-19122014avalchriib\/\" target=\"_blank\" rel=\"noopener noreferrer\">sauvegarde<\/a><\/strong>, de <strong><a title=\"La proc\u00e9dure de redressement judiciaire\" href=\"https:\/\/valoxy.org\/blog\/redressement-judiciaire-24122014avalchrib\/\" target=\"_blank\" rel=\"noopener noreferrer\">redressement<\/a><\/strong> ou de liquidation judiciaire.<\/p>\n<div class=\"encadre-style\">Cette obligation d\u2019information, cr\u00e9\u00e9e par la loi du 31 juillet 2014, est ainsi <span class=\"exergue\"><strong>applicable dans les entreprises qui comptent entre 1 et 249 salari\u00e9s.<\/strong><\/span><\/div>\n<p class=\"p2\"><span class=\"s1\">Vous souhaitez en savoir plus sur le fonds de commerce ? Consultez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/fonds-de-commerce\/\"><span class=\"s3\">Qu\u2019est-ce qu\u2019un fonds de commerce ?<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-fonds-professionnels\/\" target=\"_self\" rel=\"noopener\">Les fonds professionnels<\/a><\/li>\n<li class=\"li3\"><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<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/acquerir-un-fonds-de-commerce-06032015avalchib\/\"><span class=\"s3\">Comment acqu\u00e9rir un fonds de commerce<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/fonds-de-commerce-26012015avallau\/\"><span class=\"s3\">Les \u00e9l\u00e9ments qui composent le fonds de commerce<\/span><\/a><\/span><\/li>\n<li><span class=\"s2\"><span class=\"s3\">Cession de fonds de commerce ou de droits sociaux : les droits d\u2019enregistrement<\/span><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La notion de fonds de commerce est complexe et difficile \u00e0 appr\u00e9hender, d\u2019autant que la loi n\u2019en donne pas de d\u00e9finition. On peut tout de m\u00eame le d\u00e9finir comme l\u2019ensemble des \u00e9l\u00e9ments (biens, droits\u2026) affect\u00e9s \u00e0 l\u2019exercice de son activit\u00e9&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11152,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-11047","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fusac"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cession de fonds de commerce : ce qu&#039;il faut savoir<\/title>\n<meta name=\"description\" content=\"S&#039;il s&#039;agit de la vente d&#039;un bien qui devra r\u00e9pondre au formalisme de toute vente, la cession de fonds de commerce a n\u00e9anmoins un r\u00e9gime propre du \u00e0 la nature du bien c\u00e9d\u00e9...\" \/>\n<meta name=\"robots\" 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