{"id":21483,"date":"2017-12-06T00:30:40","date_gmt":"2017-12-05T23:30:40","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=21483"},"modified":"2024-06-18T09:59:11","modified_gmt":"2024-06-18T07:59:11","slug":"prete-nom-quest-cest","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/prete-nom-quest-cest\/","title":{"rendered":"Le pr\u00eate-nom qu\u2019est ce que c\u2019est?"},"content":{"rendered":"<p>Figure originale en droit des soci\u00e9t\u00e9s, le recours au pr\u00eate-nom est en pratique souvent utilis\u00e9 dans les op\u00e9rations d\u2019acquisition de droits sociaux et, d\u2019une mani\u00e8re plus large, lors de la cr\u00e9ation de soci\u00e9t\u00e9s.<\/p>\n<p class=\"p1\"><span class=\"s1\">L\u2019occasion pour Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, de faire le point sur cette notion. <\/span><\/p>\n<h2><strong><u>I \/ D\u00e9finition<\/u><\/strong>\u00a0:<\/h2>\n<p>Le pr\u00eate- nom d\u00e9signe la personne, physique ou morale qui, aux yeux des tiers, semble \u00eatre l\u2019associ\u00e9(e) \u00a0apparent(e) de la soci\u00e9t\u00e9.<\/p>\n<p><u>En r\u00e9alit\u00e9<\/u>, le pr\u00eate-nom n\u2019agit pas pour son compte propre. Il agit pour le compte d\u2019une autre personne qui ne veut pas divulguer son identit\u00e9. L\u2019associ\u00e9 v\u00e9ritable souhaite rester anonyme pour diverses raisons, par exemple :<\/p>\n<ul>\n<li>ne pas se r\u00e9v\u00e9ler aupr\u00e8s de ses concurrents,<\/li>\n<li>discr\u00e9tion commerciale,<\/li>\n<li>volont\u00e9 d\u2019anonymat,<\/li>\n<li>etc.<\/li>\n<\/ul>\n<p>En cons\u00e9quence on parlera ici d\u2019interposition de personne.<\/p>\n<p>Ce type d\u2019intervention se retrouve notamment\u00a0 dans des op\u00e9rations immobili\u00e8res, ou dans des montages juridiques et fiscaux. Le pr\u00eate-nom signera en lieu et place de l\u2019associ\u00e9 v\u00e9ritable. Il se verra confier des fonctions de direction et de gestion de la soci\u00e9t\u00e9.<\/p>\n<p>L\u2019usage du pr\u00eate-nom se mat\u00e9rialise le plus souvent par une convention pass\u00e9e entre l\u2019associ\u00e9 dissimul\u00e9 et \u00ab\u00a0l\u2019associ\u00e9 apparent\u00a0\u00bb. Cette convention est valide puisqu\u2019elle est le fruit du consentement \u00e9chang\u00e9 entre les deux parties.<\/p>\n<p>Evidemment, la qualification de pr\u00eate-nom pose des questions sur la validit\u00e9 du contrat de soci\u00e9t\u00e9. Corr\u00e9lativement, le statut d\u2019associ\u00e9 peut \u00eatre mis en cause.<\/p>\n<p>Rappelons en effet qu\u2019en droit des soci\u00e9t\u00e9s, le contrat de soci\u00e9t\u00e9 remplit plusieurs caract\u00e9ristiques, pr\u00e9vues par l\u2019article 1832 du Code civil\u00a0:<\/p>\n<p>\u00ab<em>\u00a0La soci\u00e9t\u00e9 est institu\u00e9e par deux ou plusieurs personnes qui conviennent par un contrat d&rsquo;affecter \u00e0 une entreprise commune des biens ou leur industrie en vue de partager le b\u00e9n\u00e9fice ou de profiter de l&rsquo;\u00e9conomie qui pourra en r\u00e9sulter.<\/em><\/p>\n<p><em>Elle peut \u00eatre institu\u00e9e, dans les cas pr\u00e9vus par la loi, par l&rsquo;acte de volont\u00e9 d&rsquo;une seule personne.<\/em><\/p>\n<p><em>Les associ\u00e9s s&rsquo;engagent \u00e0 contribuer aux pertes<\/em>.\u00a0\u00bb<\/p>\n<h2><strong><u>II\/ Le pr\u00eate-nom a-t-il r\u00e9ellement la qualit\u00e9 d\u2019associ\u00e9\u00a0? <\/u><\/strong><\/h2>\n<p>La Cour de cassation<strong> ne reconna\u00eet pas la qualit\u00e9 d\u2019associ\u00e9 au pr\u00eate-nom<\/strong>. En effet, elle estime que les \u00e9l\u00e9ments du contrat de soci\u00e9t\u00e9 (\u2026.) doivent \u00eatre remplis par l\u2019associ\u00e9 dissimul\u00e9 derri\u00e8re le pr\u00eate nom.<\/p>\n<p>Mais la Cour de cassation estime que le v\u00e9ritable associ\u00e9 doit \u00a0r\u00e9unir toutes les conditions de validit\u00e9 du contrat de soci\u00e9t\u00e9\u00a0; consentement, affectio societatis, participation aux r\u00e9sultats de l\u2019entreprise, apport.<\/p>\n<h2><strong><u>III\/ Encadrement de la notion: <\/u><\/strong><\/h2>\n<p>En r\u00e8gle g\u00e9n\u00e9rale, l\u2019utilisation d\u2019un pr\u00eate-nom dans les contrats de soci\u00e9t\u00e9 est tout \u00e0 fait admise sauf \u00e0 \u00e9tablir qu\u2019elle visait \u00e0 tromper un <strong><u>tiers ou visait des tentatives de fraude \u00e0 la<\/u><\/strong> loi. (Cass. com., 30 janv. 1961,)<\/p>\n<p>Dans certains cas, la \u00a0jurisprudence de la Cour de cassation ainsi que le Code de commerce encadrent l\u2019utilisation du pr\u00eate-nom.<\/p>\n<p>Elle \u00a0estime par exemple que le nombre minimum d&rsquo;associ\u00e9s doit \u00eatre d\u00e9termin\u00e9, non pas en fonction des pr\u00eate-noms, mais des personnes pour qui ils agissent.<\/p>\n<p>Elle a ainsi jug\u00e9 qu\u2019\u00e9tait irr\u00e9guli\u00e8re la constitution d\u2019une Soci\u00e9t\u00e9 Anonyme \u00a0entre deux personnes dont l&rsquo;une n&rsquo;\u00e9tait que le pr\u00eate-nom de l&rsquo;autre. (Cass. com. 17-1-1955).<\/p>\n<h4>souscriptions<\/h4>\n<p>Et l\u2019article L225-206 du Code de commerce pr\u00e9cise que dans le cadre des soci\u00e9t\u00e9s anonymes, il est formellement interdit pour une soci\u00e9t\u00e9 de souscrire \u00e0 ses propres actions.<\/p>\n<p>De mani\u00e8re extensive, cette interdiction s&rsquo;applique :<\/p>\n<ul>\n<li>aux op\u00e9rations r\u00e9alis\u00e9es par la soci\u00e9t\u00e9 elle-m\u00eame<\/li>\n<li>mais aussi \u00e0 celles effectu\u00e9es par un pr\u00eate-nom.<\/li>\n<\/ul>\n<p>Pour autant, le fait d\u2019acqu\u00e9rir des droits sociaux par le recours \u00e0 un pr\u00eate-nom ne rend pas la cession nulle.<\/p>\n<p>N\u00e9anmoins, la Cour pr\u00e9cise que cette op\u00e9ration ne doit pas r\u00e9sulter de la collusion frauduleuse avec le v\u00e9ritable acqu\u00e9reur. En vue notamment de se soustraire aux dispositions l\u00e9gales ou statutaires relatives \u00e0 l&rsquo;agr\u00e9ment des nouveaux associ\u00e9s ou de faire \u00e9chec aux clauses d&rsquo;un pacte d&rsquo;actionnaires. (Cass. com. 26-3-1996 <u>)<\/u><\/p>\n<h4>d\u00e9claration<\/h4>\n<p>Concernant la r\u00e9partition des parts sociales dans les SARL, les associ\u00e9s peuvent encourir un risque p\u00e9nal \u00e0 utiliser un pr\u00eate-nom.\u00a0 En effet, <em>\u00ab\u00a0est puni d&rsquo;un emprisonnement de six mois et d&rsquo;une amende de 9 000 euros le fait, pour les associ\u00e9s d&rsquo;une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e, d&rsquo;omettre, dans l&rsquo;acte de soci\u00e9t\u00e9, la d\u00e9claration concernant la r\u00e9partition des parts sociales entre tous les associ\u00e9s, la lib\u00e9ration des parts ou le d\u00e9p\u00f4t des fonds<\/em>.\u00a0\u00bb (Article L241-1 du Code de commerce)<\/p>\n<p>L\u2019usage d\u2019un pr\u00eate-nom est l\u00e9gal. Il faut cependant \u00eatre attentif \u00e0 ne pas d\u00e9tourner le pr\u00eate-nom de son usage normal. Il est n\u00e9cessaire de se r\u00e9f\u00e9rer aux r\u00e8gles relatives \u00e0 chaque type de soci\u00e9t\u00e9 lors de la constitution ! La loi r\u00e9prime s\u00e9v\u00e8rement la tentative de fraude et le contournement de la loi.<\/p>\n<p>D\u00e9couvrez nos articles connexes sur le blog Valoxy\u00a0:<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/utilisation-sci-labus-de-droit-fiscal\/\">L\u2019utilisation des SCI et l\u2019abus de droit fiscal<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/nomination-gerant-de-sarl-2\/\">La nomination du g\u00e9rant de SARL<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Figure originale en droit des soci\u00e9t\u00e9s, le recours au pr\u00eate-nom est en pratique souvent utilis\u00e9 dans les op\u00e9rations d\u2019acquisition de droits sociaux et, d\u2019une mani\u00e8re plus large, lors de la cr\u00e9ation de soci\u00e9t\u00e9s. L\u2019occasion pour Valoxy, cabinet d\u2019expertise comptable dans&#8230;<\/p>\n","protected":false},"author":1,"featured_media":21484,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,5],"tags":[],"class_list":["post-21483","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le pr\u00eate-nom qu\u2019est ce que c\u2019est? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Figure originale en droit des soci\u00e9t\u00e9s, le recours au pr\u00eate-nom est en pratique souvent utilis\u00e9 dans les op\u00e9rations d\u2019acquisition de droits sociaux.\" \/>\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\/prete-nom-quest-cest\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le pr\u00eate-nom qu\u2019est ce que c\u2019est? 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