{"id":20102,"date":"2017-05-15T00:30:50","date_gmt":"2017-05-14T22:30:50","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=20102"},"modified":"2024-09-26T17:02:06","modified_gmt":"2024-09-26T15:02:06","slug":"dissolution-societe","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/dissolution-societe\/","title":{"rendered":"La dissolution de la soci\u00e9t\u00e9"},"content":{"rendered":"<p>La <strong>dissolution<\/strong> marque la fin de vie de la soci\u00e9t\u00e9. Elle entra\u00eene la liquidation de la soci\u00e9t\u00e9.<\/p>\n<p class=\"p1\"><span class=\"s1\">Il existe de multiples causes de dissolution, <\/span><\/p>\n<ul>\n<li class=\"p1\"><span class=\"s1\">de l\u2019arriv\u00e9e du terme \u00e0 l\u2019extinction de l\u2019objet social, <\/span><\/li>\n<li class=\"p1\"><span class=\"s1\">en passant par une d\u00e9cision des associ\u00e9s <\/span><\/li>\n<li class=\"p1\"><span class=\"s1\">ou une liquidation judiciaire.<\/span><\/li>\n<\/ul>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point dans cet article.<\/p>\n<h2>Causes sp\u00e9cifiques de dissolution<\/h2>\n<p><strong><img decoding=\"async\" class=\"size-full wp-image-19786 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/sas-ou-sarl-quelle-forme-juridique-1.jpg\" alt=\"dissolution SA\" width=\"200\" height=\"192\" \/>SA :<\/strong><br \/>\n&#8211;\u00a0\u00a0 \u00a0Nombre d\u2019actionnaires inf\u00e9rieur \u00e0 7<br \/>\n&#8211;\u00a0\u00a0 \u00a0R\u00e9duction du capital en de\u00e7\u00e0 du minimum l\u00e9gal<br \/>\n&#8211;\u00a0\u00a0 \u00a0Capitaux propres inf\u00e9rieurs \u00e0 la moiti\u00e9 du capital social<\/p>\n<p><strong>SARL :<\/strong><br \/>\n&#8211;\u00a0\u00a0 \u00a0 D\u00e9passement du plafond du nombre d&rsquo;associ\u00e9s (100)<br \/>\n&#8211;\u00a0\u00a0 \u00a0Capitaux propres inf\u00e9rieurs \u00e0 la moiti\u00e9 du capital social<\/p>\n<div class=\"encadre-style\"> Ces causes entra\u00eenent la dissolution sauf r\u00e9gularisation dans les d\u00e9lais prescrits. <\/div>\n<h2>Causes communes de dissolution<\/h2>\n<h3>L\u2019arriv\u00e9e du terme<\/h3>\n<p>On cr\u00e9e n\u00e9cessairement une soci\u00e9t\u00e9 pour une dur\u00e9e d\u00e9termin\u00e9e qui ne peut exc\u00e9der <strong>99 ans<\/strong>. A l\u2019arriv\u00e9e du terme, si les associ\u00e9s n&rsquo;ont rien fait, la soci\u00e9t\u00e9 se trouve (en principe) automatiquement dissoute. Mais ils ont la possibilit\u00e9, avant la date fatidique de d\u00e9cider la prorogation de la soci\u00e9t\u00e9. Encore faut-il le faire \u00e0 temps.<\/p>\n<h3>La r\u00e9alisation ou l\u2019extinction de l\u2019objet social<\/h3>\n<p>La dissolution pour r\u00e9alisation de l\u2019objet est rare. Elle suppose en effet que les associ\u00e9s ne se soient li\u00e9s que pour la r\u00e9alisation d\u2019un programme pr\u00e9cis et limit\u00e9 dans le temps.<\/p>\n<p>La dissolution pour extinction signifie que l\u2019objet social ne peut plus \u00eatre atteint pour des raisons ext\u00e9rieures \u00e0 la volont\u00e9 des associ\u00e9s. Si l\u2019extinction n\u2019est pas totale, la soci\u00e9t\u00e9 est maintenue.<\/p>\n<h3>La dissolution anticip\u00e9e par d\u00e9cision des associ\u00e9s<\/h3>\n<p>Cette dissolution n\u2019est que la<strong> rupture du contrat<\/strong> de soci\u00e9t\u00e9. La d\u00e9cision de dissolution se prend dans les conditions pr\u00e9vues pour la modification des statuts :<\/p>\n<p>&#8211; SARL : sur d\u00e9cision de l\u2019assembl\u00e9e g\u00e9n\u00e9rale extraordinaire (AGE). Pour les soci\u00e9t\u00e9s constitu\u00e9es avant le 4 ao\u00fbt 2005, aucun quorum n&rsquo;est exig\u00e9 et les d\u00e9cisions doivent \u00eatre prises par les associ\u00e9s repr\u00e9sentant au moins les trois quarts des parts sociales. Pour les soci\u00e9t\u00e9s constitu\u00e9es apr\u00e8s cette date, le vote n\u00e9cessite un quorum d\u2019un quart des parts et une majorit\u00e9 des 2\/3 \u00e0 la premi\u00e8re convocation ou un quorum d\u2019un cinqui\u00e8me des parts et une majorit\u00e9 des 2\/3 \u00e0 la seconde.<\/p>\n<p>&#8211;\u00a0\u00a0 \u00a0EURL : sur d\u00e9cision de l\u2019associ\u00e9 unique<\/p>\n<p>&#8211;\u00a0\u00a0 \u00a0SA : sur d\u00e9cision de l\u2019assembl\u00e9e g\u00e9n\u00e9rale extraordinaire. Le quorum n\u00e9cessaire est de 1\/4 sur premi\u00e8re convocation et 1\/5 sur la seconde. L&rsquo;AGE\u00a0 statue \u00e9galement \u00e0 la majorit\u00e9 des deux tiers des voix dont disposent les actionnaires pr\u00e9sents ou repr\u00e9sent\u00e9s<\/p>\n<p>&#8211;\u00a0\u00a0 \u00a0SAS : sur d\u00e9cision de l\u2019assembl\u00e9e g\u00e9n\u00e9rale extraordinaire (AGE). Les conditions de vote se fixent librement dans les statuts.<\/p>\n<p>&#8211;\u00a0\u00a0 \u00a0SASU : sur d\u00e9cision de l\u2019associ\u00e9 unique<\/p>\n<h3>La dissolution judiciaire pour justes motifs<\/h3>\n<p><img decoding=\"async\" class=\" wp-image-16801 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/02\/convaincre-et-persuader-300x200.jpg\" alt=\"m\u00e9sentente entre associ\u00e9s\" width=\"213\" height=\"142\" \/>Cette dissolution est prononc\u00e9e par le tribunal \u00e0 la demande d\u2019un associ\u00e9, pour justes motifs. Qu\u2019est -ce qu\u2019un juste motif ? C\u2019est le cas, par exemple, de l\u2019<strong>inex\u00e9cution de ses obligations<\/strong> par un associ\u00e9, ou de la <strong>m\u00e9sentente<\/strong> des associ\u00e9s paralysant le fonctionnement de la soci\u00e9t\u00e9.<\/p>\n<h3>La r\u00e9union de toutes les parts en une seule main<\/h3>\n<p>Dans ce cas, la soci\u00e9t\u00e9 n\u2019est pas automatiquement dissoute, et sa situation doit \u00eatre r\u00e9gularis\u00e9e dans le <strong>d\u00e9lai d\u2019un an<\/strong>. A d\u00e9faut, la dissolution sera prononc\u00e9e.<\/p>\n<p>Dans le cadre de la SARL et de la SAS, la soci\u00e9t\u00e9 n\u2019est pas dissoute, elle est automatiquement transform\u00e9e en EURL (SARL unipersonnelle) ou SASU (SAS unipersonnelle).<\/p>\n<h3>La liquidation judiciaire de la soci\u00e9t\u00e9<\/h3>\n<p>Lorsque le Tribunal de Commerce (ou de Grande Instance) ordonne la liquidation judiciaire d&rsquo;une soci\u00e9t\u00e9 en cessation de paiements dont le redressement s&rsquo;av\u00e8re impossible, le liquidateur proc\u00e8de \u00e0 la vente des actifs de l&rsquo;entreprise pour payer les cr\u00e9anciers. A l&rsquo;issue de ces op\u00e9rations, la soci\u00e9t\u00e9 n&rsquo;existe plus. Elle est dissoute.\u00a0<span class=\"s1\">(voir notre article<\/span><span class=\"s2\"> <a href=\"https:\/\/valoxy.org\/blog\/liquidation-judiciaire\/\"><span class=\"s3\">La liquidation judiciaire<\/span><\/a> <\/span><span class=\"s4\">sur le blog de Valoxy)<\/span><\/p>\n<h3>L\u2019annulation du contrat de soci\u00e9t\u00e9<\/h3>\n<p>Le contrat de soci\u00e9t\u00e9 d\u00e9finit l&rsquo;objet social et les conditions d&rsquo;association qui r\u00e9giront la vie de l&rsquo;entreprise.<\/p>\n<ul>\n<li>Si on ne respecte pas les conditions de validit\u00e9 du contrat,<\/li>\n<li>et qu&rsquo;une proc\u00e9dure de r\u00e9gularisation n&rsquo;est pas (ou plus) possible,<\/li>\n<\/ul>\n<p>on liquide la soci\u00e9t\u00e9 conform\u00e9ment aux statuts.<\/p>\n<h3>Les autres causes statutaires<\/h3>\n<p>Les associ\u00e9s peuvent pr\u00e9voir dans les statuts d\u2019autres causes de dissolution :<\/p>\n<ul>\n<li>changement de nationalit\u00e9,<\/li>\n<li>baisse continue du r\u00e9sultat,<\/li>\n<li>passage d\u2019un partenaire sous le contr\u00f4le d\u2019un concurrent,<\/li>\n<li>etc..<\/li>\n<\/ul>\n<p>La dissolution peut donc se prononcer en raison de multiples causes. Elle aura des incidences sur la soci\u00e9t\u00e9 mais aussi sur les dirigeants et les associ\u00e9s.<\/p>\n<p><strong>En cas de doutes, n\u2019h\u00e9sitez pas \u00e0 contacter notre service juridique.<\/strong><\/p>\n<div class=\"encadre-style\"><\/p>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations, retrouvez 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\/dissolution-liquidation-sarl\/\"><span class=\"s3\">Dissolution de ma SARL: Comment ? Pourquoi ? Combien ?<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><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=\"li3\"><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=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/\"><span class=\"s3\">La liquidation amiable d\u2019une soci\u00e9t\u00e9<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/dissolution-association\/\"><span class=\"s3\">La dissolution d\u2019une association<\/span><\/a><\/span><\/li>\n<\/ul>\n<p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>La dissolution marque la fin de vie de la soci\u00e9t\u00e9. Elle entra\u00eene la liquidation de la soci\u00e9t\u00e9. Il existe de multiples causes de dissolution, de l\u2019arriv\u00e9e du terme \u00e0 l\u2019extinction de l\u2019objet social, en passant par une d\u00e9cision des associ\u00e9s&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16714,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-20102","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>La dissolution de la soci\u00e9t\u00e9<\/title>\n<meta name=\"description\" content=\"La dissolution marque la fin de vie de la soci\u00e9t\u00e9. Il existe de multiples causes de dissolution. 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