{"id":14223,"date":"2016-07-26T00:30:18","date_gmt":"2016-07-25T22:30:18","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14223"},"modified":"2024-06-13T12:19:38","modified_gmt":"2024-06-13T10:19:38","slug":"dissolution-liquidation-sarl","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/dissolution-liquidation-sarl\/","title":{"rendered":"La dissolution de la SARL"},"content":{"rendered":"<p style=\"text-align: justify;\">Il existe de multiples causes pour lesquelles des associ\u00e9s, des responsables, des dirigeants, etc. sont un jour amen\u00e9s <span class=\"s1\">\u00e0 <a href=\"https:\/\/valoxy.org\/blog\/dissolution-societe\/\"><span class=\"s2\">dissoudre<\/span><\/a> leur <\/span>SARL : l\u2019arriv\u00e9e \u00e0 terme, l\u2019extinction de l&rsquo;objet, la liquidation judiciaire, l\u2019annulation du contrat de soci\u00e9t\u00e9, la d\u00e9cision des associ\u00e9s, des capitaux propres inf\u00e9rieurs au minimum l\u00e9gal\u2026<\/p>\n<p style=\"text-align: justify;\">Cette d\u00e9marche, qui met un terme \u00e0 la vie d\u2019une SARL, se r\u00e9alise en deux temps : la dissolution et la liquidation. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, revient dans cet article sur <strong>la dissolution de la SARL.<\/strong><\/p>\n<h2 style=\"text-align: justify;\">Ne pas confondre une dissolution avec une cessation d\u2019activit\u00e9 !<\/h2>\n<p style=\"text-align: justify;\">La cessation d\u2019activit\u00e9 est diff\u00e9rente d\u2019une dissolution de SARL. En effet, une cessation d\u2019activit\u00e9 est, par d\u00e9finition, temporaire. Cela ne signifie pas forc\u00e9ment sa liquidation ou sa dissolution. L\u2019activit\u00e9 d\u2019une SARL peut cesser sans que les associ\u00e9s ne demandent que la soci\u00e9t\u00e9 soit dissoute.<\/p>\n<p style=\"text-align: justify;\">N\u00e9anmoins, si la cessation d\u2019activit\u00e9 est sup\u00e9rieure \u00e0 deux ans, le greffier du <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-tribunal-de-commerce\/\" target=\"_self\" rel=\"noopener\">Tribunal de Commerce<\/a> devra constater la dissolution et la liquidation de la soci\u00e9t\u00e9, ou alors engager une dissolution forc\u00e9e.<\/p>\n<h2 style=\"text-align: justify;\">La dissolution d\u2019une SARL<\/h2>\n<p style=\"text-align: justify;\">La fin d\u2019une SARL passe obligatoirement par sa dissolution et sa liquidation. La\u00a0 dissolution d&rsquo;une SARL implique sa liquidation. La dissolution peut \u00eatre d\u00e9cid\u00e9e par les associ\u00e9s de la soci\u00e9t\u00e9, ou par un juge. Cette dissolution peut \u00e9galement avoir lieu en fin de vie de la soci\u00e9t\u00e9.<\/p>\n<h3 style=\"text-align: justify;\">En quoi consiste la dissolution d&rsquo;une SARL ?<\/h3>\n<p style=\"text-align: justify;\">La dissolution d&rsquo;une SARL signifie la fin de ses activit\u00e9s, et de son existence juridique. Toutefois, la soci\u00e9t\u00e9 est toujours consid\u00e9r\u00e9e comme personne morale, jusqu\u2019\u00e0 sa liquidation.<\/p>\n<p style=\"text-align: justify;\">Il existe plusieurs types de dissolution\u00a0:<\/p>\n<ul>\n<li style=\"text-align: justify;\">La dissolution \u00e0 l\u2019amiable qui est une rupture de contrat, d\u00e9cid\u00e9e par les associ\u00e9s, dans le cadre normalement pr\u00e9vu par les statuts de la soci\u00e9t\u00e9,<\/li>\n<li style=\"text-align: justify;\">La dissolution forc\u00e9e, suite \u00e0 un d\u00e9m\u00eal\u00e9 judiciaire. Elle est ordonn\u00e9e par un juge. Cela peut \u00eatre la cons\u00e9quence d\u2019un conflit entre associ\u00e9s par exemple.<\/li>\n<li style=\"text-align: justify;\">La dissolution de plein droit, lorsqu\u2019il y a expiration de la dur\u00e9e pour laquelle la soci\u00e9t\u00e9 a \u00e9t\u00e9 constitu\u00e9e.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Une SARL devient soci\u00e9t\u00e9 de fait, lorsqu\u2019elle n\u2019a plus d\u2019activit\u00e9, ou lorsqu\u2019elle a d\u00e9pass\u00e9 sa fin de vie, car elle n\u2019a plus de valeur juridique. Elle est dite \u00ab\u00a0nulle\u00a0\u00bb.<\/div><\/p>\n<h3 style=\"text-align: justify;\">Comment se d\u00e9roule la dissolution d&rsquo;une SARL ?<\/h3>\n<p style=\"text-align: justify;\">Les associ\u00e9s doivent prendre la d\u00e9cision d\u2019une dissolution anticip\u00e9e, en assembl\u00e9e g\u00e9n\u00e9rale extraordinaire. A l\u2019issue de cette assembl\u00e9e, il faut r\u00e9diger un proc\u00e8s-verbal, dans lequel il y aura :<\/p>\n<ul>\n<li style=\"text-align: justify;\">L\u2019objet de l\u2019assembl\u00e9e, en l\u2019occurrence la dissolution de la SARL,<\/li>\n<li style=\"text-align: justify;\">La nomination d\u2019un liquidateur.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ensuite, il faut enregistrer le proc\u00e8s-verbal au Centre des Imp\u00f4ts. Un avis sera ensuite publi\u00e9 dans le journal d\u2019annonces l\u00e9gal.<\/p>\n<p style=\"text-align: justify;\">Par ailleurs, il faut envoyer plusieurs documents au Centre de formalit\u00e9s des entreprises\u00a0:<\/p>\n<ul>\n<li style=\"text-align: justify;\">deux exemplaires du proc\u00e8s-verbal de l\u2019assembl\u00e9e g\u00e9n\u00e9rale,<\/li>\n<li style=\"text-align: justify;\">un ch\u00e8que de 200 \u20ac \u00e0 l\u2019ordre du greffe.<\/li>\n<li style=\"text-align: justify;\">une copie de la pi\u00e8ce d\u2019identit\u00e9 du liquidateur,<\/li>\n<li style=\"text-align: justify;\">une copie de l\u2019avis de parution dans le journal d\u2019annonces,<\/li>\n<li style=\"text-align: justify;\">le formulaire M2 rempli et sign\u00e9,<\/li>\n<li style=\"text-align: justify;\">une d\u00e9claration sur l\u2019honneur de non-condamnation,<\/li>\n<li style=\"text-align: justify;\">un extrait d\u2019immatriculation au RCS de moins de trois mois si le liquidateur repr\u00e9sente la personne morale.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">La\u00a0liquidation de SARL<\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignleft wp-image-12948\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/11\/billet-puzzle-capital-gimp-90-300x235.jpg\" alt=\"Donation-partage de l'entreprise\" width=\"77\" height=\"61\" \/>La liquidation de la SARL advient d\u00e8s la dissolution de la SARL. C&rsquo;est la proc\u00e9dure par laquelle tous les actifs sont r\u00e9alis\u00e9s : recouvrement des sommes dues au d\u00e9biteur, vente des actifs, remboursement des cr\u00e9anciers, r\u00e9partition des biens\u2026<\/p>\n<h3 style=\"text-align: justify;\">En quoi consiste la liquidation d&rsquo;une SARL ?<\/h3>\n<p style=\"text-align: justify;\">Durant la liquidation, il faut pr\u00e9ciser dans la d\u00e9nomination sociale de la SARL\u00a0: \u00ab\u00a0soci\u00e9t\u00e9 en liquidation\u00a0\u00bb, ainsi que son si\u00e8ge social, sa capacit\u00e9 juridique et la propri\u00e9t\u00e9 des actifs.<\/p>\n<p class=\"p1\"><span class=\"s1\">Il existe deux types de liquidation\u00a0:<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/\"><span class=\"s3\">La liquidation amiable<\/span><\/a><\/span><span class=\"s1\">, quand il s\u2019agit d\u2019une d\u00e9cision prise par les associ\u00e9s,<\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/liquidation-judiciaire\/\"><span class=\"s5\">La liquidation judiciaire<\/span><\/a><\/span><span class=\"s6\">.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">Comment se d\u00e9roule la liquidation d&rsquo;une SARL ?<\/h3>\n<p class=\"p1\"><span class=\"s1\">Ce qu\u2019il faut faire\u00a0:<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><span class=\"s1\">Si la soci\u00e9t\u00e9 est en cessation de paiement, il faut ouvrir une proc\u00e9dure de redressement et la d\u00e9clarer comme telle,<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">S\u2019il s\u2019agit d\u2019une liquidation judiciaire, il faut payer toutes les cr\u00e9ances restantes,<\/span>\n<ul class=\"ul1\">\n<li class=\"li1\"><span class=\"s1\">Dans tous les cas, il faut achever les affaires en cours,<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">Vendre les biens de la soci\u00e9t\u00e9. Ces actifs seront ensuite r\u00e9partis par acte notari\u00e9 ou sous seing priv\u00e9 entre les associ\u00e9s en fonction de leur part dans le capital.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignleft wp-image-11565\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/r\u00e9union-de-travail-17-300x200.jpg\" alt=\"La dissolution de la SARL\" width=\"87\" height=\"58\" \/>Ensuite, il faut achever la liquidation par une nouvelle assembl\u00e9e g\u00e9n\u00e9rale extraordinaire. Le proc\u00e8s-verbal de cette AGE sera \u00e9galement \u00e0 envoyer aux imp\u00f4ts, en plus d\u2019une publication au journal d\u2019annonces l\u00e9gales.<\/p>\n<p style=\"text-align: justify;\">Si vous avez suivi toutes ces \u00e9tapes, le liquidateur aura dor\u00e9navant la possibilit\u00e9 de radier la soci\u00e9t\u00e9 du Registre du Commerce et des Soci\u00e9t\u00e9s aupr\u00e8s du Centre de Formalit\u00e9 de la soci\u00e9t\u00e9 gr\u00e2ce \u00e0 un dossier dans lequel il faudra inclure\u00a0:<\/p>\n<ul>\n<li style=\"text-align: justify;\">une copie de l\u2019avis de publication en journal d\u2019annonces l\u00e9gales,<\/li>\n<li style=\"text-align: justify;\">2 copies des proc\u00e8s-verbaux de la cl\u00f4ture de liquidation,<\/li>\n<li style=\"text-align: justify;\">l\u2019imprim\u00e9 M4 rempli et sign\u00e9,<\/li>\n<li style=\"text-align: justify;\">un ch\u00e8que de 15 \u20ac pour le greffe,<\/li>\n<li style=\"text-align: justify;\">2 exemplaires des comptes d\u00e9finitifs de liquidation.<\/li>\n<\/ul>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations sur la dissolution de la soci\u00e9t\u00e9, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/dissolution-societe\/\"><span class=\"s3\">La dissolution de la soci\u00e9t\u00e9<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/dissolution-association\/\"><span class=\"s3\">La dissolution d\u2019une association<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/duree-vie-societe\/\"><span class=\"s3\">La dur\u00e9e de vie d\u2019une soci\u00e9t\u00e9<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/mise-sommeil-societe\/\"><span class=\"s3\">La mise en sommeil de la soci\u00e9t\u00e9<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"> <a href=\"https:\/\/valoxy.org\/blog\/objet-social\/\"><span class=\"s5\">L\u2019objet social de la soci\u00e9t\u00e9<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Il existe de multiples causes pour lesquelles des associ\u00e9s, des responsables, des dirigeants, etc. sont un jour amen\u00e9s \u00e0 dissoudre leur SARL : l\u2019arriv\u00e9e \u00e0 terme, l\u2019extinction de l&rsquo;objet, la liquidation judiciaire, l\u2019annulation du contrat de soci\u00e9t\u00e9, la d\u00e9cision des&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-14223","post","type-post","status-publish","format-standard","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 dissolution de la SARL | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La dissolution et la liquidation de la SARL sont les deux grandes \u00e9tapes qui mettent un terme \u00e0 la vie de la soci\u00e9t\u00e9. 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