{"id":14376,"date":"2016-07-31T00:30:26","date_gmt":"2016-07-30T22:30:26","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14376"},"modified":"2024-07-16T13:03:48","modified_gmt":"2024-07-16T11:03:48","slug":"college-de-gerance-2","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/","title":{"rendered":"Le coll\u00e8ge de g\u00e9rance"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\">Qu\u2019est-ce qu\u2019un coll\u00e8ge de g\u00e9rance\u00a0? Cette notion,<\/span><span class=\"s1\">\u00a0souvent m\u00e9connue des dirigeants,<\/span><span class=\"s1\">\u00a0peut avoir une forte influence<span class=\"Apple-converted-space\">\u00a0 <\/span><\/span><span class=\"s3\">tant sur la responsabilit\u00e9 de chacun des g\u00e9rants que sur la fiscalit\u00e9 \u00e0 laquelle ils seront soumis.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, analyse les cons\u00e9quences du coll\u00e8ge de g\u00e9rance dans les SARL.<\/span><\/p>\n<h4 class=\"p2\"><strong>Le contexte<\/strong><\/h4>\n<p class=\"p1\"><span class=\"s1\">Dans une SARL, <a href=\"https:\/\/valoxy.org\/blog\/gerant-sarl\/\"><span class=\"s2\">le g\u00e9rant<\/span><\/a>\u00a0s\u2019occupe de l\u2019administration de la soci\u00e9t\u00e9. Il y a donc une notion de responsabilit\u00e9.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">La g\u00e9rance peut \u00eatre exerc\u00e9e par un ou plusieurs g\u00e9rants. <\/span><span class=\"s3\">Lorsqu\u2019il y a plusieurs g\u00e9rants<\/span><span class=\"s1\">, on parle de co-g\u00e9rants.<\/span><\/p>\n<p class=\"p2\"><span class=\"s4\">Par ailleurs, le<\/span><span class=\"s5\"> g\u00e9rant peut <\/span><span class=\"s6\">aussi <\/span><span class=\"s5\">\u00eatre associ\u00e9,<\/span><span class=\"s5\">\u00a0ou non, dans l\u2019entreprise. <\/span><span class=\"s1\">Cela signifie que la possession de parts sociales ne d\u00e9finit pas le g\u00e9rant.<\/span><\/p>\n<p class=\"p1\"><span class=\"s8\">Enfin, l<\/span><span class=\"s1\">orsque le g\u00e9rant est associ\u00e9, c\u2019est \u00e0 dire qu\u2019il d\u00e9tient des parts dans le capital social, il est\u00a0:<\/span><\/p>\n<ul>\n<li>minoritaire s\u2019il dispose d\u2019une participation dans le capital social inf\u00e9rieure \u00e0 50%,<\/li>\n<li>majoritaire si sa participation est sup\u00e9rieure \u00e0 50%,<\/li>\n<li>\u00e9galitaire, si sa participation est \u00e9gale \u00e0 50%.<\/li>\n<\/ul>\n<h4><strong>Qu&rsquo;est-ce qu&rsquo;un coll\u00e8ge de g\u00e9rance\u00a0?<\/strong><\/h4>\n<p class=\"p1\"><span class=\"s1\">Lorsque plusieurs personnes occupent des mandats de g\u00e9rant au sein d\u2019une m\u00eame soci\u00e9t\u00e9, on est en pr\u00e9sence d\u2019un coll\u00e8ge de g\u00e9rance.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Pour appr\u00e9cier le caract\u00e8re majoritaire ou non de la g\u00e9rance, on additionne les parts sociales de tous les g\u00e9rants.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Cette disposition concerne non seulement les\u00a0g\u00e9rants statutaires, mais aussi les g\u00e9rants \u201cde fait\u201d. Il est donc possible de faire des \u00ab\u00a0additions\u00a0\u00bb entre g\u00e9rants statutaires et g\u00e9rants \u201cde<\/span><span class=\"s2\"> fait\u201d.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">La somme des parts <\/span><span class=\"s3\">d\u00e9tenues<\/span><span class=\"s1\"> par un coll\u00e8ge de g\u00e9rance peut donc \u00eatre majoritaire, \u00e9galitaire ou minoritaire, selon que la participation de tous les g\u00e9rants dans le capital<span class=\"Apple-converted-space\">\u00a0 <\/span>est sup\u00e9rieure, \u00e9gale ou inf\u00e9rieure \u00e0 50% des parts sociales.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Or, c\u2019est le caract\u00e8re majoritaire ou minoritaire de la g\u00e9rance dans son ensemble, et non de chaque g\u00e9rant, qui d\u00e9termine le caract\u00e8re majoritaire ou non de chaque g\u00e9rant.<\/span><\/p>\n<p>Ainsi, lorsque <span class=\"s1\">les g\u00e9rants, bien qu\u2019individuellement minoritaires, disposent ensemble de plus de la moiti\u00e9 du capital social de la soci\u00e9t\u00e9, le coll\u00e8ge de g\u00e9rance est majoritaire, et les g\u00e9rants seront chacun consid\u00e9r\u00e9s comme g\u00e9rant majoritaire. Ce sera aussi le cas pour le g\u00e9rant non associ\u00e9 faisant partie d\u2019un coll\u00e8ge de g\u00e9rance majoritaire. Il sera lui aussi regard\u00e9 comme g\u00e9rant majoritaire. (alors m\u00eame qu\u2019il n\u2019est pas associ\u00e9, et qu\u2019il n\u2019a pas de parts dans la soci\u00e9t\u00e9 !).<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Et tous les <\/span><span class=\"s4\">g\u00e9rants<\/span><span class=\"s1\"> seront alors consid\u00e9r\u00e9s comme des Travailleurs Non-Salari\u00e9s, et seront affili\u00e9s au RSI.<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">A l\u2019inverse, lorsque le coll\u00e8ge de g\u00e9rance est minoritaire, parce que tous les g\u00e9rants, ensemble, ne disposent pas de plus de 50% du capital social,<\/span><span class=\"s5\"> ils<\/span><span class=\"s1\"> seront consid\u00e9r\u00e9s comme des assimil\u00e9s salari\u00e9s, et affili\u00e9s au r\u00e9gime de la S\u00e9curit\u00e9 sociale.<\/span><\/p>\n<h4 class=\"p2\"><strong>Les cons\u00e9quences <\/strong><\/h4>\n<p class=\"p1\"><span class=\"s1\">Le coll\u00e8ge de g\u00e9rance n\u2019est donc<\/span><span class=\"s2\"> pas sans cons\u00e9quence pour les g\u00e9rants <\/span><span class=\"s3\">eux-m\u00eames<span class=\"Apple-converted-space\">\u00a0 <\/span><\/span><span class=\"s2\">qui, lorsqu\u2019ils sont consid\u00e9r\u00e9s comme majoritaires, seront affili\u00e9s au R\u00e9gime Social des Ind\u00e9pendants <\/span><span class=\"s4\">(RSI),<\/span><span class=\"s2\"> et verront une partie de leurs dividendes \u00eatre assujettis aux cotisations sociales\u2026<\/span><\/p>\n<p class=\"p1\"><span class=\"s5\">Dividendes<\/span><span class=\"s2\"> qui viendront s\u2019ajouter aux autres revenus du foyer fiscal, et seront impos\u00e9s au taux progressif de l\u2019IR apr\u00e8s abattement de 40%.<\/span><\/p>\n<p class=\"p1\"><span class=\"s6\">Ainsi, lorsqu\u2019il<\/span><span class=\"s2\"> y a plusieurs g\u00e9rants dans une SARL, ces derniers doivent <\/span><span class=\"s7\">donc <\/span><span class=\"s2\">toujours d\u00e9terminer au pr\u00e9alable ce que sera leur participation globale dans la soci\u00e9t\u00e9.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Pour en savoir plus sur la g\u00e9rance, 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\/nomination-gerant-de-sarl-2\/\"><span class=\"s3\">La nomination du g\u00e9rant de SARL<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/regime-social-gerant-sarl\/\"><span class=\"s3\">Le r\u00e9gime social du g\u00e9rant de SARL<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/cotisations-sociales-gerant-sarl\/\"><span class=\"s3\">Les cotisations sociales du g\u00e9rant de SARL<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/formalite-nomination-gerant-sarl\/\"><span class=\"s3\">QUID de la nomination du g\u00e9rant dans une SARL<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/gerant-il-pas-se-verser-remuneration\/\"><span class=\"s3\">Un g\u00e9rant peut-il ne pas se verser de r\u00e9mun\u00e9ration ?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Qu\u2019est-ce qu\u2019un coll\u00e8ge de g\u00e9rance\u00a0? Cette notion,\u00a0souvent m\u00e9connue des dirigeants,\u00a0peut avoir une forte influence\u00a0 tant sur la responsabilit\u00e9 de chacun des g\u00e9rants que sur la fiscalit\u00e9 \u00e0 laquelle ils seront soumis. Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16714,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,5],"tags":[],"class_list":["post-14376","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le coll\u00e8ge de g\u00e9rance | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Qu\u2019est-ce qu\u2019un coll\u00e8ge de g\u00e9rance\u00a0? Cette notion souvent m\u00e9connue des dirigeants peut avoir une influence forte tant sur la notion de responsabilit\u00e9 que celle de fiscalit\u00e9.\" \/>\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\/college-de-gerance-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le coll\u00e8ge de g\u00e9rance | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"Qu\u2019est-ce qu\u2019un coll\u00e8ge de g\u00e9rance\u00a0? Cette notion souvent m\u00e9connue des dirigeants peut avoir une influence forte tant sur la notion de responsabilit\u00e9 que celle de fiscalit\u00e9.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2016-07-30T22:30:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-07-16T11:03:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"465\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Le coll\u00e8ge de g\u00e9rance\",\"datePublished\":\"2016-07-30T22:30:26+00:00\",\"dateModified\":\"2024-07-16T11:03:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/\"},\"wordCount\":704,\"commentCount\":2,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1.jpg\",\"articleSection\":[\"Gestion\",\"Juridique\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/\",\"url\":\"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/\",\"name\":\"Le coll\u00e8ge de g\u00e9rance | Blog Valoxy - Expertise comptable\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1.jpg\",\"datePublished\":\"2016-07-30T22:30:26+00:00\",\"dateModified\":\"2024-07-16T11:03:48+00:00\",\"description\":\"Qu\u2019est-ce qu\u2019un coll\u00e8ge de g\u00e9rance\u00a0? Cette notion souvent m\u00e9connue des dirigeants peut avoir une influence forte tant sur la notion de responsabilit\u00e9 que celle de fiscalit\u00e9.\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1.jpg\",\"width\":700,\"height\":465,\"caption\":\"r\u00e9union\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Le coll\u00e8ge de g\u00e9rance\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Le coll\u00e8ge de g\u00e9rance | Blog Valoxy - Expertise comptable","description":"Qu\u2019est-ce qu\u2019un coll\u00e8ge de g\u00e9rance\u00a0? Cette notion souvent m\u00e9connue des dirigeants peut avoir une influence forte tant sur la notion de responsabilit\u00e9 que celle de fiscalit\u00e9.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/","og_locale":"fr_FR","og_type":"article","og_title":"Le coll\u00e8ge de g\u00e9rance | Blog Valoxy - Expertise comptable","og_description":"Qu\u2019est-ce qu\u2019un coll\u00e8ge de g\u00e9rance\u00a0? Cette notion souvent m\u00e9connue des dirigeants peut avoir une influence forte tant sur la notion de responsabilit\u00e9 que celle de fiscalit\u00e9.","og_url":"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2016-07-30T22:30:26+00:00","article_modified_time":"2024-07-16T11:03:48+00:00","og_image":[{"width":700,"height":465,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1.jpg","type":"image\/jpeg"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"Le coll\u00e8ge de g\u00e9rance","datePublished":"2016-07-30T22:30:26+00:00","dateModified":"2024-07-16T11:03:48+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/"},"wordCount":704,"commentCount":2,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1.jpg","articleSection":["Gestion","Juridique"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/college-de-gerance-2\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/","url":"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/","name":"Le coll\u00e8ge de g\u00e9rance | Blog Valoxy - Expertise comptable","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1.jpg","datePublished":"2016-07-30T22:30:26+00:00","dateModified":"2024-07-16T11:03:48+00:00","description":"Qu\u2019est-ce qu\u2019un coll\u00e8ge de g\u00e9rance\u00a0? Cette notion souvent m\u00e9connue des dirigeants peut avoir une influence forte tant sur la notion de responsabilit\u00e9 que celle de fiscalit\u00e9.","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/college-de-gerance-2\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1.jpg","width":700,"height":465,"caption":"r\u00e9union"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/college-de-gerance-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"Le coll\u00e8ge de g\u00e9rance"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/14376","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=14376"}],"version-history":[{"count":3,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/14376\/revisions"}],"predecessor-version":[{"id":68872,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/14376\/revisions\/68872"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/16714"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=14376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=14376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=14376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}