{"id":8555,"date":"2014-09-17T12:14:45","date_gmt":"2014-09-17T10:14:45","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=8555"},"modified":"2024-06-13T12:25:18","modified_gmt":"2024-06-13T10:25:18","slug":"depot-des-comptes-sans-publication","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/depot-des-comptes-sans-publication\/","title":{"rendered":"Le d\u00e9p\u00f4t des comptes sans publication"},"content":{"rendered":"<p>Les chefs d\u2019entreprise s\u2019interrogent souvent sur l\u2019opportunit\u00e9 d\u2019effectuer <strong>le d\u00e9p\u00f4t des comptes annuels<\/strong> de leur soci\u00e9t\u00e9 aupr\u00e8s du greffe. Dans le cadre de la loi dite du \u00ab choc de simplification \u00bb, certaines entreprises ont d\u00e9sormais la facult\u00e9 de rendre cette publication confidentielle.<\/p>\n<p>Cette mesure intervient dans un cadre plus large d\u2019harmonisation des l\u00e9gislations europ\u00e9ennes. (en Allemagne, par exemple, il n\u2019existe pas d\u2019obligation de d\u00e9p\u00f4t des comptes). Elle vise \u00e0 favoriser le d\u00e9p\u00f4t des comptes annuels, notamment aupr\u00e8s de dirigeants qui pr\u00e9f\u00e9raient parfois courir le risque d\u2019\u00eatre sanctionn\u00e9s plut\u00f4t que d\u2019\u00ab offrir en p\u00e2ture \u00bb \u00e0 la concurrence <a title=\"Comment lire un bilan comptable en un clin d\u2019\u0153il et 10 informations simples ?\" href=\"https:\/\/valoxy.org\/blog\/bilan-comptable\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>les bilans et comptes de leur soci\u00e9t\u00e9<\/strong><\/a>. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France commente cette \u00e9volution.<\/p>\n<figure id=\"attachment_6475\" aria-describedby=\"caption-attachment-6475\" style=\"width: 191px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-6475 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/businessman-on-big-piggy-bank-and-poor-man-with-little-one-300x240.jpg\" alt=\"d\u00e9p\u00f4t des comptes \" width=\"191\" height=\"152\" \/><figcaption id=\"caption-attachment-6475\" class=\"wp-caption-text\">Le d\u00e9p\u00f4t sans publication est-il un \u00e9v\u00e9nement ?<\/figcaption><\/figure>\n<h2>Rappel des sanctions en cas de non d\u00e9p\u00f4t des comptes<\/h2>\n<p>Rappelons que <span class=\"exergue\">le d\u00e9faut de publication des comptes annuels des soci\u00e9t\u00e9s commerciales peut faire l\u2019objet des sanctions civiles et p\u00e9nales<\/span> suivantes :<\/p>\n<p><img decoding=\"async\" class=\"alignleft wp-image-6390 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/businessman-279x300.jpg\" alt=\"Confidentialit\u00e9 du d\u00e9p\u00f4t des comptes\" width=\"181\" height=\"194\" \/><\/p>\n<ul style=\"text-align: justify; margin-left: 155px;\">\n<li>1 500 \u20ac d\u2019amende ; 3 000 \u20ac en cas de r\u00e9cidive (art. R247-3 C.Com.)<\/li>\n<li>le pr\u00e9sident du Tribunal de commerce peut d\u00e9livrer une injonction de proc\u00e9der \u00e0 bref d\u00e9lai au d\u00e9p\u00f4t des comptes sous astreinte. (art. L611-2 II C.Com.)<\/li>\n<li>tout tiers int\u00e9ress\u00e9 ou le Minist\u00e8re public peut saisir le pr\u00e9sident du Tribunal de commerce, statuant en r\u00e9f\u00e9r\u00e9, afin d\u2019enjoindre sous astreinte le dirigeant de proc\u00e9der au d\u00e9p\u00f4t des comptes annuels. (art. L123-5-1 C.Com.)<\/li>\n<li>le non d\u00e9p\u00f4t des comptes annuels peut \u00eatre un des \u00e9l\u00e9ments justifiant la mise en cause du dirigeant au titre des fautes de gestion ayant entra\u00een\u00e9 la d\u00e9faillance de l\u2019entreprise. Celui-ci risque alors une condamnation en comblement de passif ou une interdiction de g\u00e9rer.<\/li>\n<\/ul>\n<h2>Confidentialit\u00e9 du d\u00e9p\u00f4t des comptes : ce qui change \u00e0 compter du 1er avril 2014<\/h2>\n<div class=\"encadre-style\">Le nouvel article L. 232-25 du Code de commerce pr\u00e9voit la possibilit\u00e9, <a title=\"Etablir et d\u00e9poser ses comptes annuels\" href=\"https:\/\/valoxy.org\/blog\/etablir-et-deposer-ses-comptes-annuels\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>lors du d\u00e9p\u00f4t des comptes annuels<\/strong><\/a>, et ce pour les soci\u00e9t\u00e9s r\u00e9pondant \u00e0 la d\u00e9finition des micro-entreprises, <span class=\"exergue\">de d\u00e9clarer que les comptes annuels qu\u2019elles d\u00e9posent ne seront pas rendus publics<\/span>.<\/div>\n<p>Il s\u2019agit des soci\u00e9t\u00e9s ne d\u00e9passant pas 2 des 3 seuils ci-dessous \u00e0 la cl\u00f4ture de leur exercice :<\/p>\n<ul>\n<li>Total du bilan : 350 000 Euros<\/li>\n<li>Chiffre d\u2019affaires net : 700 000 Euros<\/li>\n<li>Nombre moyen de salari\u00e9s employ\u00e9s au cours de l\u2019exercice : 10<\/li>\n<\/ul>\n<p><span class=\"exergue\">Seules les administrations, les autorit\u00e9s judiciaires et la Banque de France y auront acc\u00e8s.<\/span><\/p>\n<p><span class=\"exergue\"> <img decoding=\"async\" class=\"alignright wp-image-6325\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/arnaque-aux-createurs-dentreprise.png\" alt=\"Confidentialit\u00e9 du d\u00e9p\u00f4t des comptes\" width=\"104\" height=\"114\" \/><strong>Ne sont pas concern\u00e9s par ce dispositif<\/strong><\/span> les holdings, les \u00e9tablissements de cr\u00e9dit et soci\u00e9t\u00e9s de financement, les entreprises d\u2019assurance et les organismes de S\u00e9curit\u00e9 sociale ainsi que les mutuelles.<\/p>\n<p>Ces dispositions s\u2019appliquent aux comptes des exercices clos \u00e0 compter du 31\/12\/2013. (et d\u00e9pos\u00e9s au greffe \u00e0 compter du 1er avril 2014).<\/p>\n<h2>Confidentialit\u00e9 des comptes : la mesure est-elle efficace ?<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-6507\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/sarl-ou-sas-241x300.jpg\" alt=\"Confidentialit\u00e9 du d\u00e9p\u00f4t des comptes\" width=\"124\" height=\"154\" \/>Le projet de loi mentionnait notamment une attestation certifiant l\u2019appartenance de la soci\u00e9t\u00e9, depuis au moins deux exercices, au r\u00e9gime lui permettant de demander la confidentialit\u00e9.<\/p>\n<p>Dans l\u2019attente du d\u00e9cret d\u2019application, les greffiers\u00a0 soumettront le d\u00e9p\u00f4t des comptes \u00e0 la publicit\u00e9 de droit commun. En effet, le texte n&rsquo;est \u00ab pas suffisamment pr\u00e9cis pour \u00eatre appliqu\u00e9 en l&rsquo;\u00e9tat \u00bb. <span class=\"exergue\">D\u2019une mani\u00e8re g\u00e9n\u00e9rale, il semble que la politique au sein des greffes des tribunaux de commerce consiste \u00e0 \u00ab mettre les dossiers en attente \u00bb.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Pour en savoir plus sur le d\u00e9p\u00f4t des comptes, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/etablir-et-deposer-ses-comptes-annuels\/\"><span class=\"s2\">Etablir et d\u00e9poser ses comptes annuels<\/span><\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/annexe-comptable-un-element-indispensable-des-comptes-annuels-06102014avalluti1\/\"><span class=\"s2\">L\u2019annexe comptable : un \u00e9l\u00e9ment indispensable des comptes annuels<\/span><\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/date-de-cloture-des-comptes-comment-en-changer\/\"><span class=\"s2\">Date de cl\u00f4ture des comptes : comment en changer ?<\/span><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Les chefs d\u2019entreprise s\u2019interrogent souvent sur l\u2019opportunit\u00e9 d\u2019effectuer le d\u00e9p\u00f4t des comptes annuels de leur soci\u00e9t\u00e9 aupr\u00e8s du greffe. Dans le cadre de la loi dite du \u00ab choc de simplification \u00bb, certaines entreprises ont d\u00e9sormais la facult\u00e9 de rendre&#8230;<\/p>\n","protected":false},"author":1,"featured_media":3581,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,5],"tags":[],"class_list":["post-8555","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le d\u00e9p\u00f4t des comptes sans publication | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Certaines entreprises peuvent rendre leurs comptes confidentiels lors du d\u00e9p\u00f4t des comptes annuels, et les r\u00e9server aux administrations, aux autorit\u00e9s judiciaires et \u00e0 la Banque de France.\" \/>\n<meta name=\"robots\" content=\"noindex, nofollow\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le d\u00e9p\u00f4t des comptes sans publication | Blog Valoxy - 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