{"id":14458,"date":"2015-12-31T09:00:45","date_gmt":"2015-12-31T08:00:45","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14458"},"modified":"2024-09-26T17:05:16","modified_gmt":"2024-09-26T15:05:16","slug":"le-delit-de-banqueroute","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/le-delit-de-banqueroute\/","title":{"rendered":"Le d\u00e9lit de banqueroute"},"content":{"rendered":"<p style=\"text-align: justify;\">Lorsque s\u2019ouvre \u00e0 l\u2019encontre d\u2019une entreprise en difficult\u00e9 une proc\u00e9dure collective, les repr\u00e9sentants peuvent \u00eatre coupables du d\u00e9lit de banqueroute lorsqu&rsquo;ils ne sont pas \u00e9trangers aux difficult\u00e9s financi\u00e8res que rencontre leur entreprise.<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point sur ce d\u00e9lit p\u00e9nalement r\u00e9pr\u00e9hensible.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les conditions de la banqueroute<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-11104 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/juridique-1-1-300x219.jpg\" alt=\"juridique 1\" width=\"65\" height=\"47\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/juridique-1-1-300x219.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/juridique-1-1.jpg 492w\" sizes=\"(max-width: 65px) 100vw, 65px\" \/>Tout d\u2019abord, pour que le d\u00e9lit de banqueroute soit constitu\u00e9<strong>, il faut que l\u2019entreprise fasse l\u2019objet d\u2019une proc\u00e9dure collective<\/strong>. Le Code de commerce pr\u00e9cise que la proc\u00e9dure engag\u00e9e ne peut \u00eatre qu\u2019un <strong><a href=\"https:\/\/valoxy.org\/blog\/redressement-judiciaire-24122014avalchrib\/\" target=\"_blank\" rel=\"noopener noreferrer\">redressement<\/a> ou une <a href=\"https:\/\/valoxy.org\/blog\/liquidation-judiciaire\/\" target=\"_blank\" rel=\"noopener noreferrer\">liquidation judiciaire<\/a><\/strong>.<\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-10337 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/duerp-4-1.jpg\" alt=\"Bonhomme tenant un carton rouge pour signaler les sanctions en cas de manquement \u00e0 la proc\u00e9dure de licenciement pour motif personnel\" width=\"44\" height=\"80\" \/>Ensuite, ce d\u00e9lit ne concernant que les <strong>dirigeants (personnes physiques)<\/strong>, il faut que ces derniers soient <strong>responsables de certains faits constitutifs d\u2019une gestion frauduleuse ayant conduit leur entreprise \u00e0 un \u00e9tat de cessation de paiements.<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les personnes concern\u00e9es par la banqueroute<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><strong>Peuvent \u00eatre reconnus coupables<\/strong> du d\u00e9lit de banqueroute\u00a0:<\/p>\n<div class=\"encadre-style\">\n<ul style=\"text-align: justify;\">\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-statut-unique-de-lentrepreneur-individuel-ei\/\" target=\"_self\" rel=\"noopener\">L\u2019Entrepreneur Individuel (EI)<\/a> exer\u00e7ant une activit\u00e9 commerciale, artisanale, agricole ou toute activit\u00e9 professionnelle, y compris les professions lib\u00e9rales (m\u00eame r\u00e9glement\u00e9es).<\/li>\n<li>Les <a href=\"https:\/\/valoxy.org\/blog\/procedures-collectives-sanctions-dirigeant\/\" target=\"_blank\" rel=\"noopener noreferrer\">dirigeants de droit<\/a> (g\u00e9rant, pr\u00e9sident,\u2026) ou de fait, de soci\u00e9t\u00e9s priv\u00e9es.<\/li>\n<li>Les liquidateurs de soci\u00e9t\u00e9s priv\u00e9es.<\/div><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les actes constitutifs de la banqueroute<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">Pour constituer le d\u00e9lit de banqueroute, <strong>les personnes cit\u00e9es ci-dessus doivent avoir commis l&rsquo;un des faits suivants<\/strong>\u00a0:<\/p>\n<div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li>fait des achats de marchandises en vue de les revendre en dessous du prix du march\u00e9 ou avoir employ\u00e9 des moyens ruineux afin de se procurer des fonds, dans le but d\u2019\u00e9viter ou de retarder l\u2019ouverture de la proc\u00e9dure collective.<\/li>\n<li>d\u00e9tourn\u00e9 ou dissimul\u00e9 la totalit\u00e9 (ou juste une partie) de l\u2019actif de l\u2019entreprise.<\/li>\n<li>creus\u00e9 le passif de l\u2019entreprise par le biais de man\u0153uvres frauduleuses.<\/li>\n<li>tenu une comptabilit\u00e9 incompl\u00e8te, ill\u00e9gale, fictive, irr\u00e9guli\u00e8re.<\/li>\n<\/ul>\n<p><\/div>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les sanctions pr\u00e9vues en cas de banqueroute<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><strong><u>Les peines principales<\/u><\/strong><\/h3>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-11930 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/11\/mauvais-parmis-les-bons-gimp-70-300x155.jpg\" alt=\"mauvais parmis les bons gimp 70\" width=\"85\" height=\"44\" \/>S\u2019agissant d\u2019un d\u00e9lit, les personnes reconnues coupables de banqueroute, risquent une <strong>peine de prison pouvant aller jusqu\u2019\u00e0 5 ans ainsi qu\u2019une amende pouvant aller jusque 75\u00a0000 euros.<\/strong><\/p>\n<p style=\"text-align: justify;\">A noter que lorsque le responsable (ou m\u00eame le complice) est le <strong>dirigeant d\u2019une entreprise de prestations de services dans le domaine de l\u2019investissement, la peine de prison encourue passe \u00e0 7 ans et l\u2019amende \u00e0 100 000 euros.<\/strong><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">A noter \u00e9galement que <strong>l&rsquo;amende est 5 fois plus importante si le responsable est une personne morale.<\/strong><\/div><\/p>\n<h3 style=\"text-align: justify;\"><strong><u>Les peines compl\u00e9mentaires<\/u><\/strong><\/h3>\n<p style=\"text-align: justify;\">En cas de banqueroute, <strong>les personnes responsables encourent en plus des peines principales et de la faillite personnelle, les sanctions suivantes<\/strong>\u00a0:<\/p>\n<div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li>Une interdiction des droits civiques, civils et de famille.<\/li>\n<li>Des interdictions de plusieurs ordres comme la direction, la gestion, le contr\u00f4le de toute entreprise commerciale, industrielle\u2026<\/li>\n<li>Une exclusion des march\u00e9s publics (limit\u00e9e \u00e0 5 ans).<\/li>\n<li>Une interdiction d\u2019\u00e9mettre certains ch\u00e8ques bancaires (limit\u00e9e \u00e0 5 ans).<\/li>\n<li>Une condamnation \u00e0 afficher ou diffuser la sanction dont elles ont \u00e9cop\u00e9e.<\/li>\n<\/ul>\n<p><\/div>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-10736 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/06\/rappel-300x124.png\" alt=\"cfe\" width=\"109\" height=\"45\" \/>Pour finir, il est \u00e0 noter que s\u2019agissant d\u2019un d\u00e9lit, <strong>la banqueroute,\u00a0<\/strong><span class=\"s1\"><b>si elle n\u2019est pas d\u00e9nonc\u00e9e par le d\u00e9p\u00f4t d\u2019une plainte, est prescrite apr\u00e8s 6 ans<\/b><\/span><strong>\u00a0\u00e0 compter du jugement d\u2019ouverture de la <a href=\"https:\/\/valoxy.org\/blog\/procedures-collectives-personnes-concernees\/\" target=\"_blank\" rel=\"noopener noreferrer\">proc\u00e9dure collective<\/a>.<\/strong><\/p>\n<p class=\"p2\"><span class=\"s1\">Pour en savoir plus sur la \u00ab\u00a0faillite frauduleuse\u00a0\u00bb, retrouvez nos articles sur le blog Valoxy\u00a0:<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/procedures-collectives-sanctions-dirigeant\/\"><span class=\"s2\">Proc\u00e9dures collectives : Que risque le dirigeant ?<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/quest-ce-que-labus-de-biens-sociaux\/\"><span class=\"s2\">Qu\u2019est-ce que l\u2019abus de biens sociaux ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s6\"><a href=\"https:\/\/valoxy.org\/blog\/retablissement-professionnel\/\"><span class=\"s5\">La proc\u00e9dure de r\u00e9tablissement professionnel<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s6\"><a href=\"https:\/\/valoxy.org\/blog\/dirigeant-comment-eviter-la-faute-de-gestion\/\"><span class=\"s5\">Dirigeant : comment \u00e9viter la faute de gestion ?<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/procedures-collectives-personnes-concernees\/\"><span class=\"s2\">Proc\u00e9dures collectives, qui est concern\u00e9 ?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Lorsque s\u2019ouvre \u00e0 l\u2019encontre d\u2019une entreprise en difficult\u00e9 une proc\u00e9dure collective, les repr\u00e9sentants peuvent \u00eatre coupables du d\u00e9lit de banqueroute lorsqu&rsquo;ils ne sont pas \u00e9trangers aux difficult\u00e9s financi\u00e8res que rencontre leur entreprise. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6113,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-14458","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>Le d\u00e9lit de banqueroute | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Lorsqu&#039;une entreprise est en redressement judiciaire ou en liquidation et que le dirigeant a commis des faits constitutifs d&#039;une gestion frauduleuse, il peut \u00eatre coupable d&#039;un d\u00e9lit de &quot;banqueroute&quot;.\" \/>\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\/le-delit-de-banqueroute\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le d\u00e9lit de banqueroute | Blog Valoxy - 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