{"id":20850,"date":"2017-08-11T00:30:15","date_gmt":"2017-08-10T22:30:15","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=20850"},"modified":"2025-06-25T15:15:18","modified_gmt":"2025-06-25T13:15:18","slug":"reprise-engagements-societe","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/reprise-engagements-societe\/","title":{"rendered":"La reprise des engagements par la soci\u00e9t\u00e9"},"content":{"rendered":"<p>Le cr\u00e9ateur d&rsquo;une soci\u00e9t\u00e9, quelle que soit sa forme, commence bien souvent une activit\u00e9 contractuelle avant m\u00eame l&rsquo;immatriculation de la soci\u00e9t\u00e9 et l&rsquo;acquisition de la personnalit\u00e9 morale. Ainsi, des actes comme<\/p>\n<ul>\n<li>la souscription d&rsquo;un bail pour domicilier la soci\u00e9t\u00e9,<\/li>\n<li>l&rsquo;ouverture d&rsquo;un compte bancaire,<\/li>\n<li>ou l&rsquo;accomplissement de diverses d\u00e9marches administratives,<\/li>\n<\/ul>\n<p>sont des actes courants qui s&rsquo;effectuent avant l&rsquo;existence l\u00e9gale de la soci\u00e9t\u00e9.<\/p>\n<p>Aux termes de l&rsquo;alin\u00e9a 2 de l&rsquo;article L. 210-6 du Code de commerce : \u00ab<em> Les personnes qui ont agi au nom d&rsquo;une soci\u00e9t\u00e9 en formation avant qu&rsquo;elle ait acquis la jouissance de la personnalit\u00e9 morale sont tenues solidairement et ind\u00e9finiment responsables des actes ainsi accomplis, \u00e0 moins que la soci\u00e9t\u00e9, apr\u00e8s avoir \u00e9t\u00e9 r\u00e9guli\u00e8rement constitu\u00e9e et immatricul\u00e9e, ne reprenne les engagements souscrits.<\/em> Ces engagements sont alors r\u00e9put\u00e9s avoir \u00e9t\u00e9 souscrits d\u00e8s l&rsquo;origine par la soci\u00e9t\u00e9 \u00bb.<\/p>\n<p>Valoxy,\u00a0<span class=\"s1\">cabinet d\u2019expertise comptable dans les Hauts de France,\u00a0<\/span>fait le point sur cette formalit\u00e9 de \u00ab\u00a0reprise des engagements\u00a0\u00bb.<\/p>\n<h4>La proc\u00e9dure de reprise des engagements souscrits<\/h4>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"size-medium wp-image-18876 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/idee-4-4-300x182.jpg\" alt=\"reprise des engagements\" width=\"300\" height=\"182\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/idee-4-4-300x182.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/idee-4-4.jpg 750w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>Il existe\u00a0 trois proc\u00e9dures de reprise, qui sont limitatives. En leur absence, la soci\u00e9t\u00e9 en formation ne pourra pas reprendre les actes contract\u00e9s avant l&rsquo;immatriculation :<\/p>\n<ul>\n<li>Les futurs associ\u00e9s peuvent <strong>donner mandat<\/strong> \u00e0 l&rsquo;un d&rsquo;eux ou au g\u00e9rant non associ\u00e9 avant l&rsquo;immatriculation. Celui-ci agira au nom de la soci\u00e9t\u00e9. Attention, ce mandat doit s&rsquo;inscrire dans les statuts. Il peut aussi faire l&rsquo;objet d&rsquo;un acte s\u00e9par\u00e9.<\/li>\n<li><strong>Annexer aux statuts<\/strong>, au moment de l&rsquo;immatriculation, l&rsquo;\u00e9tat des actes accomplis pour le compte de la soci\u00e9t\u00e9 en formation. Indiquer, pour chacun d&rsquo;eux,\u00a0 l&rsquo;engagement qui en r\u00e9sulterait pour la soci\u00e9t\u00e9. On pr\u00e9sentera cet \u00e9tat\u00a0 aux associ\u00e9s avant la signature des statuts, dont une clause devra en indiquer l&rsquo;existence.<\/li>\n<li>Apr\u00e8s l&rsquo;<strong>immatriculation<\/strong>, une d\u00e9cision prise \u00e0 la majorit\u00e9 des associ\u00e9s, reprend les engagements souscrits. Les registres de la soci\u00e9t\u00e9 en feront mention (Livre des assembl\u00e9es, PV d\u2019Assembl\u00e9e G\u00e9n\u00e9rale, registre des d\u00e9cisions, etc.).<\/li>\n<\/ul>\n<p>L&rsquo;immatriculation de la soci\u00e9t\u00e9 est donc la condition incontournable \u00e0 remplir pour la reprise des engagements. Elle donne une existence l\u00e9gale \u00e0 la structure et \u00e9tablit sa capacit\u00e9 juridique.<\/p>\n<h4>Les effets de la reprise des engagements souscrits<\/h4>\n<p><img decoding=\"async\" class=\"size-medium wp-image-18888 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/recherche4-1-300x300.jpg\" alt=\"effets de la reprise\" width=\"300\" height=\"300\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/recherche4-1-300x300.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/recherche4-1-150x150.jpg 150w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/recherche4-1-45x45.jpg 45w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/recherche4-1.jpg 750w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>En l&rsquo;<strong>absence d&rsquo;immatriculation<\/strong>, les actes accomplis ne peuvent \u00eatre repris par la soci\u00e9t\u00e9. Les articles L. 210-6 du Code de commerce et 1843 du Code civil pr\u00e9cit\u00e9s pr\u00e9voient qu&rsquo;en l&rsquo;absence d&rsquo;immatriculation de la soci\u00e9t\u00e9, les personnes qui ont agi au nom d&rsquo;une soci\u00e9t\u00e9 en formation sont tenues <strong>solidairement et sont ind\u00e9finiment responsables<\/strong> des actes ainsi accomplis.<\/p>\n<p>En cas de reprise des engagements souscrits, la soci\u00e9t\u00e9 se doit de les ex\u00e9cuter. Les personnes ayant agi en son nom n&rsquo;en ont plus l&rsquo;obligation. La soci\u00e9t\u00e9 est cens\u00e9e avoir conclu ces engagements d\u00e8s son origine.<\/p>\n<p>Toutefois, si l&rsquo;on d\u00e9montre que la reprise des engagements souscrits pour son compte par une soci\u00e9t\u00e9 a eu pour seule finalit\u00e9 de soustraire le signataire de l&rsquo;acte \u00e0 ses propres engagements, l&rsquo;acte de reprise est nul \u00e0 l&rsquo;\u00e9gard des cr\u00e9anciers.<\/p>\n<p>Ainsi, la soci\u00e9t\u00e9 peut reprendre les actes qu&rsquo;elle a effectu\u00e9 avant d&rsquo;acqu\u00e9rir la personnalit\u00e9 morale. Plusieurs d\u00e9cisions de la Cour de cassation, en novembre 2023, assouplissent le formalisme strict qui pr\u00e9valait jusqu&rsquo;alors. Dans la pratique, il reste cependant recommand\u00e9 de continuer d&rsquo;utiliser les proc\u00e9dures vues plus haut, et les termes \u00ab\u00a0au nom\u00a0\u00bb ou \u00ab\u00a0pour le compte\u00a0\u00bb de la soci\u00e9t\u00e9 en formation.<\/p>\n<p class=\"p1\"><span class=\"s1\">En cas de doutes, n&rsquo;h\u00e9sitez pas \u00e0 nous contacter. 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\/formalites-creation-entreprise\/\"><span class=\"s3\">Les formalit\u00e9s li\u00e9es \u00e0 la cr\u00e9ation d\u2019une entreprise<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/immatriculation-de-l-entreprise-les-termes-incontournables-06302014avalchrib01\/\"><span class=\"s2\">Les termes incontournables de l\u2019immatriculation<\/span><\/a><\/span><\/li>\n<li class=\"li1\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/obtenir-extrait-kbis-quel-cout-quel-delai\/\"><span class=\"s4\">Obtenir un extrait Kbis\u00a0: quel co\u00fbt, quel d\u00e9lai\u00a0?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/frais-d-etablissement-la-comptabilisation-05052014avallau01\/\"><span class=\"s3\">Cr\u00e9ation d\u2019entreprise : la comptabilisation des frais d\u2019\u00e9tablissement<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le cr\u00e9ateur d&rsquo;une soci\u00e9t\u00e9, quelle que soit sa forme, commence bien souvent une activit\u00e9 contractuelle avant m\u00eame l&rsquo;immatriculation de la soci\u00e9t\u00e9 et l&rsquo;acquisition de la personnalit\u00e9 morale. Ainsi, des actes comme la souscription d&rsquo;un bail pour domicilier la soci\u00e9t\u00e9, l&rsquo;ouverture&#8230;<\/p>\n","protected":false},"author":1,"featured_media":19247,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-20850","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 reprise des engagements par la soci\u00e9t\u00e9<\/title>\n<meta name=\"description\" content=\"La reprise des engagements permet \u00e0 la soci\u00e9t\u00e9 de reprendre les actes effectu\u00e9s avant son immatriculation. Valoxy fait le point.\" \/>\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\/reprise-engagements-societe\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La reprise des engagements par la soci\u00e9t\u00e9\" \/>\n<meta property=\"og:description\" content=\"La reprise des engagements permet \u00e0 la soci\u00e9t\u00e9 de reprendre les actes effectu\u00e9s avant son immatriculation. 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