{"id":20738,"date":"2017-07-13T00:30:57","date_gmt":"2017-07-12T22:30:57","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=20738"},"modified":"2024-09-26T17:02:06","modified_gmt":"2024-09-26T15:02:06","slug":"extension-procedure-conciliation","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/extension-procedure-conciliation\/","title":{"rendered":"L\u2019extension de la proc\u00e9dure de conciliation"},"content":{"rendered":"<p>La proc\u00e9dure de conciliation est une proc\u00e9dure de sauvegarde visant \u00e0 un accord amiable entre l&rsquo;entreprise et ses principaux cr\u00e9anciers. Elle est ouverte lorsque le \u00ab\u00a0<em>d\u00e9biteur \u00e9prouvant une difficult\u00e9 \u00e9conomique ou financi\u00e8re av\u00e9r\u00e9e ou pr\u00e9visible ne se trouve pas en cessation des paiements depuis plus de 45 jours<\/em>\u00a0\u00bb. Si cette proc\u00e9dure s\u2019ouvre \u00e0 la demande du d\u00e9biteur, il existe des cas o\u00f9 la proc\u00e9dure va \u00eatre \u00e9tendue, \u00e0 titre de <strong>sanction<\/strong>. C&rsquo;est l&rsquo;extension de proc\u00e9dure.<\/p>\n<p>Cette extension va permettre de prendre en compte plus de biens dans le patrimoine du d\u00e9biteur et, ainsi, permettre \u00e0 ce dernier de r\u00e9gler sa cessation. L\u2019administrateur, le mandataire judiciaire, le d\u00e9biteur lui-m\u00eame, ou le Minist\u00e8re public peuvent demander son ouverture.<\/p>\n<p>Quelles sont les conditions de l\u2019extension et quels en sont les effets ? <strong>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France,<\/strong> fait le point sur cette proc\u00e9dure.<\/p>\n<h2>Les conditions de l\u2019extension<\/h2>\n<h3>Le caract\u00e8re fictif de la personne morale<\/h3>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"size-medium wp-image-18889 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/vision-1-300x300.jpg\" alt=\"condition extension\" width=\"300\" height=\"300\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/vision-1-300x300.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/vision-1-150x150.jpg 150w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/vision-1-45x45.jpg 45w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/vision-1.jpg 750w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\u00ab <em>Une soci\u00e9t\u00e9 est constitu\u00e9e par deux ou plusieurs personnes qui conviennent d\u2019affecter \u00e0 une entreprise commune, des biens ou leur industrie, en vue de partager les b\u00e9n\u00e9fices ou de profiter de l\u2019\u00e9conomie qui pourra en r\u00e9sulter.<\/em> \u00bb<\/p>\n<p>Pour qu&rsquo;existe une soci\u00e9t\u00e9, il faut,\u00a0 non seulement un accord de volont\u00e9 des parties, mais encore la volont\u00e9 de collaborer sur un pied d\u2019\u00e9galit\u00e9 pour la concr\u00e9tisation d\u2019un travail commun : \u00ab l\u2019affectio soci\u00e9tatis \u00bb se traduisant par une autonomie juridique vis \u00e0 vis des personnes la composant.<\/p>\n<p>Le caract\u00e8re fictif d\u2019une soci\u00e9t\u00e9 est \u00e9tabli d\u00e8s lors que ses associ\u00e9s ne sont que des<strong> pr\u00eate-noms<\/strong> agissant pour le compte d&rsquo;autres personnes, qui en sont les v\u00e9ritables commanditaires, m\u00eame s&rsquo;ils n&rsquo;apparaissent pas. Il n&rsquo;y a, dans ce cas, que complicit\u00e9 ou complaisance, et en aucun cas d&rsquo;affectio societatis, composant essentiel de la personne morale.<\/p>\n<h3>La <strong>confusion des patrimoines<\/strong> des personnes concern\u00e9es<\/h3>\n<p>Pour la Cour de cassation, il y a confusion des patrimoines \u00ab<em>\u00a0en cas d\u2019imbrication inextricable des \u00e9l\u00e9ments actifs et passifs et en cas de relations financi\u00e8res anormales<\/em>\u00a0\u00bb.<\/p>\n<p>C&rsquo;est l&rsquo;hypoth\u00e8se o\u00f9 l\u2019on ne sait pas vraiment \u00e0 qui appartiennent les biens de l\u2019entreprise. On va alors \u00e9tendre la proc\u00e9dure d&rsquo;une personne morale \u00e0 une autre. Cela permettra d\u2019appr\u00e9hender les biens que la soci\u00e9t\u00e9 qui n\u2019\u00e9tait pas en proc\u00e9dure pouvait tenter de s\u2019approprier.<\/p>\n<p>Dans le cas de <strong>relations financi\u00e8res anormales<\/strong>, on sanctionne l\u2019anormalit\u00e9, qu\u2019il y ait ou non des flux.<\/p>\n<h2>Les effets de l\u2019extension<\/h2>\n<p><img decoding=\"async\" class=\"size-full wp-image-16880 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/08\/glasses.png\" alt=\"effets de l'extension\" width=\"210\" height=\"190\" \/>La proc\u00e9dure est donc \u00e9tendue \u00e0 une autre soci\u00e9t\u00e9. Cette unit\u00e9 de proc\u00e9dure entra\u00eene plusieurs cons\u00e9quences. Il n\u2019y aura qu\u2019un actif et un passif. L\u2019extension ne produit pas d\u2019effets r\u00e9troactifs. Les actes juridiques faits ne pourront pas \u00eatre critiqu\u00e9s au motif qu\u2019ils auraient \u00e9t\u00e9 pass\u00e9s pendant la proc\u00e9dure.<\/p>\n<p>Cette extension va permettre<\/p>\n<ul>\n<li>de toucher un patrimoine que le d\u00e9biteur pouvait vouloir cacher,<\/li>\n<li>et de garantir aux cr\u00e9anciers de meilleures chances de voir leur cr\u00e9ance rembours\u00e9es.<\/li>\n<\/ul>\n<p>En cas\u00a0 de doutes, n\u2019h\u00e9sitez pas \u00e0 contacter notre service juridique.<\/p>\n<p><div class=\"encadre-style\"> Vous souhaitez<span class=\"s1\"> plus d\u2019informations sur les proc\u00e9dures en cas de difficult\u00e9s des entreprises ? 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\/prevention-difficultes-mandataire-ad-hoc-conciliation\/\"><span class=\"s3\">La pr\u00e9vention des difficult\u00e9s dans l\u2019entreprise : le mandataire ad hoc et la conciliation.<\/span><\/a><\/span><\/li>\n<\/ul>\n<ul class=\"ul2\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/sauvegarde-acceleree\/\"><span class=\"s3\">La proc\u00e9dure de sauvegarde acc\u00e9l\u00e9r\u00e9e<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/procedure-de-sauvegarde-pour-entreprises-difficulte-19122014avalchriib\/\"><span class=\"s3\">La proc\u00e9dure de sauvegarde pour les entreprises en difficult\u00e9<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/difficultes-entreprises-traitement\/\">Le traitement des difficult\u00e9s des entreprises<\/a><\/span><\/span><\/div><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La proc\u00e9dure de conciliation est une proc\u00e9dure de sauvegarde visant \u00e0 un accord amiable entre l&rsquo;entreprise et ses principaux cr\u00e9anciers. Elle est ouverte lorsque le \u00ab\u00a0d\u00e9biteur \u00e9prouvant une difficult\u00e9 \u00e9conomique ou financi\u00e8re av\u00e9r\u00e9e ou pr\u00e9visible ne se trouve pas en&#8230;<\/p>\n","protected":false},"author":1,"featured_media":19621,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-20738","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L\u2019 extension de la proc\u00e9dure de conciliation<\/title>\n<meta name=\"description\" content=\"La proc\u00e9dure de conciliation s\u2019ouvre \u00e0 la demande du d\u00e9biteur, mais elle peut \u00eatre \u00e9tendue en cas de sanction. 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