{"id":18807,"date":"2016-12-01T00:30:39","date_gmt":"2016-11-30T23:30:39","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=18807"},"modified":"2024-07-11T17:22:56","modified_gmt":"2024-07-11T15:22:56","slug":"role-commissaire-fusion","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/role-commissaire-fusion\/","title":{"rendered":"Le commissaire \u00e0 la fusion"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\">\u00c0 l\u2019occasion du regroupement de deux ou plusieurs soci\u00e9t\u00e9s en une seule, les entreprises font appel \u00e0 un commissaire \u00e0 la fusion.<\/span><span class=\"s2\"> Le code de commerce pr\u00e9voit \u00e0\u00a0son <b>article L 236-10 <\/b><\/span><span class=\"s2\">la nomination d\u2019un ou de plusieurs <\/span><span class=\"s4\">commissaires<\/span><span class=\"s2\"> \u00e0 la fusion.<\/span><\/p>\n<p style=\"text-align: justify;\">Leur mission va consister \u00e0 <strong>\u00e9mettre un avis sur l\u2019op\u00e9ration de fusion et de r\u00e9diger un rapport sur celle-ci<\/strong>. En effet dans un autre article sur les fusions nous avons vu l\u2019importance de l\u2019\u00e9valuation d\u2019entreprise dans ce type d&rsquo;op\u00e9rations.\u00a0 Le commissaire \u00e0 la fusion va venir s\u2019assurer que cette \u00e9valuation est pertinente et \u00e9quitable.<\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, vous expose dans cet article <\/span><span class=\"s1\">\u00a0les\u00a0t\u00e2ches qui<\/span><span class=\"s1\">\u00a0incombent au commissaire \u00e0 la fusion, et surtout, quel est son r\u00f4le.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\">La mission du commissaire \u00e0 la fusion<\/h2>\n<p style=\"text-align: justify;\">Il est charg\u00e9 d\u2019\u00e9valuer l\u2019op\u00e9ration de fusion, c&rsquo;est \u00e0 dire d&rsquo;\u00e9mettre un avis sur <strong>les crit\u00e8res qui ont permis l&rsquo;\u00e9valuation de l\u2019entreprise<\/strong>, mais \u00e9galement sur\u00a0<strong><a href=\"https:\/\/valoxy.org\/blog\/parite-echanges-valorisation-apports-fusions\/\" target=\"_blank\" rel=\"noopener noreferrer\">l\u2019\u00e9quit\u00e9 du rapport d\u2019\u00e9change.<\/a><\/strong><\/p>\n<p style=\"text-align: justify;\">Le commissaire \u00e0 la fusion se doit de r\u00e9diger\u00a0un rapport qui sera remis aux\u00a0actionnaires un mois au moins avant l&rsquo;assembl\u00e9e g\u00e9n\u00e9rale charg\u00e9e d&rsquo;approuver ladite fusion. Ce rapport doit notamment mentionner\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong><a href=\"https:\/\/valoxy.org\/blog\/evaluation-entreprise-mode-emploi\/\" target=\"_blank\" rel=\"noopener noreferrer\">Quelle(s) m\u00e9thode(s) d\u2019\u00e9valuation a\/ont \u00e9t\u00e9 retenue(s)<\/a><\/strong> pour d\u00e9terminer le rapport d\u2019\u00e9change.<\/li>\n<li>L\u2019importance relative de chaque m\u00e9thode dans la d\u00e9termination de la valeur finalement retenue.<\/li>\n<li>Les difficult\u00e9s particuli\u00e8res rencontr\u00e9es dans le processus d\u2019\u00e9valuation.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Le rapport du Commissaire \u00e0 la fusion doit \u00e9mettre\u00a0un avis<strong> favorable<\/strong> ou <strong>d\u00e9favorable<\/strong> sur l\u2019\u00e9valuation d\u2019entreprise et le rapport d\u2019\u00e9change.<\/div><\/p>\n<h2 style=\"text-align: justify;\">Le statut du commissaire \u00e0 la fusion<\/h2>\n<p style=\"text-align: justify;\">Il est d\u00e9sign\u00e9 par ordonnance du Pr\u00e9sident du Tribunal de Commerce. Il se choisit parmi les<strong> commissaires aux comptes<\/strong> ou les <strong>experts judiciaires<\/strong>. Les commissaires aux comptes des soci\u00e9t\u00e9s participant \u00e0 l&rsquo;op\u00e9ration de fusion ne peuvent pas \u00eatre nomm\u00e9s commissaires \u00e0 la fusion. Par ailleurs, le commissaire \u00e0 la fusion r\u00e9pond <strong>aux m\u00eames incompatibilit\u00e9s que les commissaires aux comptes.<\/strong> (au regard des r\u00e8gles d&rsquo;ind\u00e9pendance notamment).<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"> Il est possible de sugg\u00e9rer un nom au Pr\u00e9sident du Tribunal de Commerce qui doit nommer un Commissaire \u00e0 la Fusion. Cependant, la personne en question ne doit pas faire l\u2019objet d\u2019une incompatibilit\u00e9. Cette suggestion est, en tout \u00e9tat de cause, laiss\u00e9e \u00e0 l\u2019appr\u00e9ciation du Pr\u00e9sident du Tribunal.<\/div><\/p>\n<p class=\"p1\"><span class=\"s1\">Les structures juridiques suivantes pr\u00e9voient la d\u00e9signation d\u2019un commissaire \u00e0 la fusion :\u00a0<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><b><\/b><a href=\"https:\/\/valoxy.org\/blog\/societe-anonyme\/\"><span class=\"s3\">Soci\u00e9t\u00e9 Anonyme<\/span><\/a><\/span><span class=\"s4\">\u00a0(art. 236-10 du Code de commerce).<\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/sarl\/\"><span class=\"s5\">Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e<\/span><\/a><\/span><span class=\"s4\">\u00a0(art. 236-23 du Code de Commerce).<\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/societe-commandite-par-actions\/\"><span class=\"s6\">Soci\u00e9t\u00e9 en Commandite par Actions<\/span><\/a><\/span><span class=\"s4\">\u00a0(art 226-1 du Code de Commerce).<\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/sas-ou-societe-par-actions-simplifiee-10032015avalchaneg1\/\"><span class=\"s7\">Soci\u00e9t\u00e9 par Actions Simplifi\u00e9e\u00a0<\/span><\/a><\/span><span class=\"s4\">(art 227-1 du Code de Commerce).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">Les droits du Commissaire \u00e0 la Fusion<\/h2>\n<p style=\"text-align: justify;\">Afin de mener \u00e0 bien sa mission, le Commissaire \u00e0 la fusion peut se faire communiquer <strong>l\u2019ensemble des documents qu\u2019il juge utile<\/strong>. Il peut \u00e9galement proc\u00e9der \u00e0 l\u2019ensemble des v\u00e9rifications qu\u2019il estime n\u00e9cessaire.<\/p>\n<p style=\"text-align: justify;\">Il devra notamment prendre connaissance des<strong> conditions \u00e9conomiques et juridiques<\/strong> dans lesquelles la fusion \u00e0 lieu ainsi que les objectifs pr\u00e9cis vis\u00e9s par cette op\u00e9ration.<\/p>\n<p style=\"text-align: justify;\">Le commissaire \u00e0 la fusion doit \u00e9galement s\u2019assurer que les <strong>diff\u00e9rentes m\u00e9thodes d\u2019\u00e9valuation ont \u00e9t\u00e9 appliqu\u00e9es<\/strong> de fa\u00e7on ad\u00e9quate afin de d\u00e9terminer la valeur d\u2019entreprise la plus pr\u00e9cise possible. En outre, le rapport d\u2019\u00e9change \u00e9tabli pour l\u2019op\u00e9ration de fusion <strong>ne doit pas favoriser une cat\u00e9gorie d\u2019actionnaires.<\/strong><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"> En cas de fusion simplifi\u00e9e, la nomination d\u2019un commissaire \u00e0 la fusion n\u2019est pas n\u00e9cessaire. L\u2019assembl\u00e9e statue au vu du rapport du Commissaire aux Apports. <\/div><\/p>\n<h2 style=\"text-align: justify;\">Conclusion<\/h2>\n<p style=\"text-align: justify;\">Le commissaire \u00e0 la fusion a donc un r\u00f4le important \u00e0 jouer dans l\u2019op\u00e9ration de fusion (ou de scission ou d&rsquo;apports partiels d\u2019actifs). En effet il va agir comme une autorit\u00e9 ind\u00e9pendante charg\u00e9e de contr\u00f4ler la pertinence de l\u2019\u00e9valuation d\u2019entreprise et de garantir l\u2019\u00e9galit\u00e9 entre les actionnaires, notamment pour la d\u00e9termination de la parit\u00e9 d\u2019\u00e9change.<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations sur l\u2019\u00e9valuation de l\u2019entreprise et la fusion, 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\/operations-de-fusion\/\"><span class=\"s3\">Les op\u00e9rations de fusions : de quoi s\u2019agit-il ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/boni-mali-de-fusion-de-quoi-sagit\/\"><span class=\"s3\">Le boni et le mali de fusion\u00a0: de quoi s\u2019agit-il\u00a0?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/parite-echanges-valorisation-apports-fusions\/\"><span class=\"s3\">La parit\u00e9 des \u00e9changes et la valorisation des apports dans les fusions<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/regime-fiscal-fusions\/\"><span class=\"s3\">Le r\u00e9gime fiscal des fusions<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/evaluation-entreprise-mode-emploi\/\"><span class=\"s3\">Evaluation d\u2019entreprise : Mode d\u2019emploi.<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/evaluation-entreprise-methode-patrimoniale\/\"><span class=\"s3\">L\u2019\u00e9valuation de l\u2019entreprise : la m\u00e9thode patrimoniale<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/evaluation-entreprise-methode-goodwill\/\"><span class=\"s3\">\u00c9valuation d\u2019entreprise : le Goodwill parmi les m\u00e9thodes mixtes<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/levaluation-entreprise-selon-methode-rendements\/\"><span class=\"s3\">L\u2019\u00e9valuation d\u2019entreprise : m\u00e9thodes par les rendements<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 l\u2019occasion du regroupement de deux ou plusieurs soci\u00e9t\u00e9s en une seule, les entreprises font appel \u00e0 un commissaire \u00e0 la fusion. Le code de commerce pr\u00e9voit \u00e0\u00a0son article L 236-10 la nomination d\u2019un ou de plusieurs commissaires \u00e0 la&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11553,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-18807","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le commissaire \u00e0 la fusion | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le commissaire \u00e0 la fusion \u00e9met un avis sur l&#039;op\u00e9ration en s&#039;assurant que l&#039;\u00e9valuation faite est pertinente et \u00e9quitable. 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