{"id":8839,"date":"2014-10-13T17:32:34","date_gmt":"2014-10-13T15:32:34","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=8839"},"modified":"2024-09-26T17:04:34","modified_gmt":"2024-09-26T15:04:34","slug":"liquidation-amiable-societe-13102014avalvinduq1","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/","title":{"rendered":"La liquidation amiable d\u2019une soci\u00e9t\u00e9"},"content":{"rendered":"<p>La liquidation amiable d\u00e9signe l\u2019arr\u00eat d\u00e9finitif, volontaire et organis\u00e9 de l\u2019activit\u00e9 \u00e9conomique et juridique de l\u2019entreprise. Cet arr\u00eat ne signifie pas n\u00e9cessairement que la soci\u00e9t\u00e9 soit en cessation de paiement. La liquidation amiable peut se d\u00e9clencher volontairement (par exemple par souhait de changer d\u2019activit\u00e9) ou involontairement (par exemple suite au d\u00e9c\u00e8s du dirigeant principal).<\/p>\n<p><span class=\"exergue\">Au moment de la\u00a0liquidation amiable il est n\u00e9cessaire\u00a0d\u2019avoir vendu son actif, r\u00e9sili\u00e9 ses contrats, et d\u2019avoir pay\u00e9 l\u2019int\u00e9gralit\u00e9 des dettes de l&rsquo;entreprise.<\/span><br \/>\nLa soci\u00e9t\u00e9 doit \u00eatre \u00ab in bonis \u00bb, c&rsquo;est-\u00e0-dire capable de r\u00e9gler toutes ses dettes avant son arr\u00eat, et les comptes courants des associ\u00e9s ne peuvent pas \u00eatre rembours\u00e9s dans le cas de difficult\u00e9s.<br \/>\nValoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, aborde dans cet article la liquidation amiable d\u2019une soci\u00e9t\u00e9 sous ses 3 principaux aspects :\u00a0 fiscal,\u00a0 juridique et\u00a0 social.<\/p>\n<figure id=\"attachment_6457\" aria-describedby=\"caption-attachment-6457\" style=\"width: 300px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-6457 size-medium\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/green-red-light-1-300x165.jpg\" alt=\"La liquidation amiable \" width=\"300\" height=\"165\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/green-red-light-1-300x165.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/green-red-light-1-1024x562.jpg 1024w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/green-red-light-1-768x421.jpg 768w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/green-red-light-1.jpg 1500w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><figcaption id=\"caption-attachment-6457\" class=\"wp-caption-text\">La liquidation amiable d\u2019une soci\u00e9t\u00e9<\/figcaption><\/figure>\n<h2>La liquidation amiable sous un aspect fiscal<\/h2>\n<div class=\"encadre-style\">Il faut rappeler qu\u2019au moment de la liquidation amiable, la soci\u00e9t\u00e9 doit r\u00e9gler tout son passif. (\u00e0 l\u2019exception des comptes courants des associ\u00e9s). Et notamment les dettes fiscales, d\u00e9j\u00e0 appel\u00e9es ou \u00e0 venir.<\/div>\n<h3>Imposition des b\u00e9n\u00e9fices<\/h3>\n<p>Lorsque l\u2019entreprise cesse son activit\u00e9, l&rsquo;imposition des b\u00e9n\u00e9fices de l\u2019exercice clos est imm\u00e9diate. Il en est de m\u00eame des b\u00e9n\u00e9fices en sursis d\u2019imposition et des plus-values r\u00e9alis\u00e9es \u00e0 l\u2019occasion des cessions des immobilisations.<br \/>\n<span class=\"exergue\">Le d\u00e9lai en mati\u00e8re de formalit\u00e9s est de 60 jours apr\u00e8s la date fix\u00e9e de liquidation amiable, quel que soit le\u00a0r\u00e9gime d\u2019imposition de la soci\u00e9t\u00e9 (normal ou simplifi\u00e9).<\/span><\/p>\n<h3>TVA<\/h3>\n<p><span class=\"exergue\"> <img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-6506 size-medium\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/pourquoi-choisir-la-sas-300x289.jpg\" alt=\"La liquidation amiable\" width=\"300\" height=\"289\" \/>La d\u00e9claration est \u00e0 d\u00e9poser dans les 30 jours suivant la cessation d&rsquo;activit\u00e9<\/span> s\u2019il s\u2019agit d\u2019une TVA mensuelle (r\u00e9gime normal) ou dans les 60 jours s\u2019il s\u2019agit d\u2019une TVA annuelle (r\u00e9gime simplifi\u00e9).<\/p>\n<h3>CFE\/CVAE<\/h3>\n<p>En ce qui concerne\u00a0la cotisation fonci\u00e8re des entreprises (CFE), <span class=\"exergue\">c\u2019est la date de cessation qui d\u00e9termine le montant final \u00e0 payer.<\/span> En effet, cette cotisation se calculera au prorata de la dur\u00e9e de l\u2019activit\u00e9 sur l\u2019ann\u00e9e civile.<br \/>\nConcernant la cotisation sur la valeur ajout\u00e9e (CVAE), il convient d\u2019envoyer la d\u00e9claration de la valeur ajout\u00e9e et des effectifs (<a title=\"formulaire 1330\" href=\"https:\/\/www.impots.gouv.fr\/formulaire\/1330-cvae-sd\/cotisation-sur-la-valeur-ajoutee-des-entreprises-valeur-ajoutee-et-effectif\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>formulaire 1330<\/strong><\/a>) ainsi que la d\u00e9claration de liquidation et de r\u00e9gularisation (<a title=\"formulaire 1329\" href=\"https:\/\/www.impots.gouv.fr\/formulaire\/1329-def\/cotisation-sur-la-va-des-entreprises-declaration-de-liquidation\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>formulaire 1329-DEF<\/strong><\/a>) <span class=\"exergue\">dans les 60 jours \u00e0 compter de la date de cessation.<\/span><\/p>\n<h3>Boni\/Mali de liquidation<\/h3>\n<p><span class=\"exergue\"> A la fin de la liquidation, la soci\u00e9t\u00e9 a d\u00e9gag\u00e9 un boni ou un mali de liquidation.<\/span> Le boni de liquidation d\u00e9signe le montant\u00a0qui reste apr\u00e8s les cessions des actifs et le r\u00e8glement du passif, y compris le capital des associ\u00e9s. <span class=\"exergue\">Ce boni est consid\u00e9r\u00e9 comme un r\u00e9sultat \u00e0 distribuer aux associ\u00e9s et sera fiscalis\u00e9 comme un dividende. <\/span>Et, dans l\u2019imp\u00f4t sur les revenus des associ\u00e9s, il sera fiscalis\u00e9 comme les revenus sur les capitaux mobiliers.<br \/>\n<span class=\"exergue\">Le mali de liquidation d\u00e9signe la part de capital investie par le ou les associ\u00e9s qui ne pourra \u00eatre rembours\u00e9e.<\/span> Enfin, si l\u2019ensemble des dettes de l\u2019entreprise ne peut \u00eatre sold\u00e9, trois solutions sont possibles :<\/p>\n<ul>\n<li>Solder les dettes restantes par les comptes courants d\u2019associ\u00e9s<\/li>\n<li>Solder les dettes restantes par une augmentation de capital,<\/li>\n<li>Transformer la liquidation amiable en proc\u00e9dure collective.<\/li>\n<\/ul>\n<h2>La liquidation amiable sous un aspect juridique<\/h2>\n<p>La dissolution anticip\u00e9e est la premi\u00e8re \u00e9tape \u00e0 accomplir en vue de la radiation de la soci\u00e9t\u00e9 du registre du commerce et des soci\u00e9t\u00e9s (RCS).<br \/>\n<div class=\"encadre-style\">Ci-dessous <span class=\"exergue\">la liste des formalit\u00e9s \u00e0 accomplir avant le d\u00e9p\u00f4t au centre de formalit\u00e9s des entreprises<\/span> (CFE). Il faut avoir :<\/p>\n<ul>\n<li>\u00e9tabli les comptes de liquidation,<\/li>\n<li>r\u00e9dig\u00e9 le proc\u00e8s-verbal d\u2019assembl\u00e9e g\u00e9n\u00e9rale extraordinaire d\u00e9cidant la dissolution anticip\u00e9e volontaire de la soci\u00e9t\u00e9 et la nomination d\u2019un ou plusieurs liquidateurs (souvent un des associ\u00e9s),<\/li>\n<li>enregistr\u00e9 le proc\u00e8s-verbal aupr\u00e8s des services fiscaux dont d\u00e9pend la soci\u00e9t\u00e9,<\/li>\n<li>proc\u00e9d\u00e9 \u00e0 la parution d\u2019une annonce dans un journal d\u2019annonces l\u00e9gales,<\/li>\n<li>compl\u00e9t\u00e9 la d\u00e9claration de radiation (formulaire M4).<\/div><\/li>\n<\/ul>\n<p>Ensuite, il faudra d\u00e9poser le dossier aupr\u00e8s du CFE (Centre des Formalit\u00e9s des Entreprises).<\/p>\n<p><img decoding=\"async\" class=\"alignright wp-image-5385 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2012\/10\/compte-courant-dassocie.jpg\" alt=\"La liquidation amiable\" width=\"194\" height=\"153\" \/>Nb : Le co\u00fbt des formalit\u00e9s (hors honoraires) se compose :<\/p>\n<ul>\n<li>d\u2019un droit fixe de 375 \u20ac si le capital est inf\u00e9rieur \u00e0 225 000 euros, de 500 \u20ac si le capital est sup\u00e9rieur,<\/li>\n<li>d\u2019une parution au journal d\u2019annonce l\u00e9gale (environ 300 \u20ac),<\/li>\n<li>des frais de greffe (environ 350 \u20ac),<\/li>\n<li>des frais d\u2019enregistrement du proc\u00e8s-verbal s&rsquo;il y a un boni de liquidation (1% du boni).<\/li>\n<\/ul>\n<h2>L&rsquo;aspect social de la liquidation amiable<\/h2>\n<p>Il est th\u00e9oriquement inutile d\u2019effectuer des d\u00e9marches pour la radiation de l&rsquo;entreprise. En effet, <span class=\"exergue\">le centre de formalit\u00e9 des entreprises aura transmis les informations aux caisses concern\u00e9es.<\/span> Par prudence, il est n\u00e9anmoins opportun d\u2019en informer parall\u00e8lement les diff\u00e9rents organismes.<\/p>\n<p>Pour le dirigeant TNS (Travailleur Non Salari\u00e9), les cons\u00e9quences sont donc :<\/p>\n<ul>\n<li>L\u2019arr\u00eat du paiement\u00a0<a title=\"Les cotisations sociales du g\u00e9rant de SARL\" href=\"https:\/\/valoxy.org\/blog\/cotisations-sociales-gerant-sarl\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>des appels provisionnels de ses cotisations<\/strong><\/a>,<\/li>\n<li>L\u2019\u00e9tablissement de sa d\u00e9claration des revenus en mati\u00e8re sociale dans un d\u00e9lai de 90 jours \u00e0 compter de la cessation d\u2019activit\u00e9. La d\u00e9claration concerne l\u2019ann\u00e9e de cessation. (et l\u2019ann\u00e9e pr\u00e9c\u00e9dente si celle-ci n\u2019a pas encore \u00e9t\u00e9 d\u00e9clar\u00e9e).<\/li>\n<li><span class=\"exergue\">Les cotisations font donc l\u2019objet d\u2019une r\u00e9gularisation qu\u2019il conviendra de faire v\u00e9rifier aupr\u00e8s de<\/span> <a title=\"Le r\u00f4le et les responsabilit\u00e9s de l\u2019expert-comptable\" href=\"https:\/\/valoxy.org\/blog\/role-et-responsabilites-de-l-expert-comptable\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>votre expert-comptable<\/strong><\/a>. Le compl\u00e9ment de cotisation sera \u00e0 r\u00e9gler dans un d\u00e9lai de 30 jours \u00e0 compter de l\u2019envoi de l\u2019avis d\u2019appel.<\/li>\n<\/ul>\n<p>Particularit\u00e9 : si le dirigeant a b\u00e9n\u00e9fici\u00e9 d\u2019un \u00e9talement d\u2019une dette sociale, celui-ci devra r\u00e9gler ses cotisations dans un d\u00e9lai de 60 jours.<\/p>\n<p><strong><div class=\"encadre-style\">Bon \u00e0 savoir :<\/strong> Le dirigeant est encore couvert pour le risque\u00a0maladie pendant un an apr\u00e8s la date de cessation dans les m\u00eames conditions que s\u2019il \u00e9tait \u00e0 jour de ses cotisations.<br \/>\nAu-del\u00e0, la couverture du dirigeant suivra celle du r\u00e9gime de sa nouvelle situation (salari\u00e9 ou autre).<\/div><\/p>\n<p>Vous souhaitez en savoir plus ? Contactez notre service juridique, et consultez nos articles sur le blog Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/fermeture-autoentreprise\/\">Fermeture d\u2019une autoentreprise : comment faire ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/dissolution-association\/\">La dissolution d\u2019une association<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/entreprise-en-sommeil\/\">Combien co\u00fbte la mise en sommeil d\u2019une entreprise<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/liquidation-judiciaire\/\">La liquidation judiciaire<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La liquidation amiable d\u00e9signe l\u2019arr\u00eat d\u00e9finitif, volontaire et organis\u00e9 de l\u2019activit\u00e9 \u00e9conomique et juridique de l\u2019entreprise. Cet arr\u00eat ne signifie pas n\u00e9cessairement que la soci\u00e9t\u00e9 soit en cessation de paiement. La liquidation amiable peut se d\u00e9clencher volontairement (par exemple par&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5568,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,5],"tags":[],"class_list":["post-8839","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>La liquidation amiable : comment arr\u00eater son entreprise ?<\/title>\n<meta name=\"description\" content=\"La liquidation amiable d&#039;une entreprise consiste \u00e0 arr\u00eater d\u00e9finitivement l&#039;activit\u00e9 de l&#039;entreprise. Cette d\u00e9marche diff\u00e8re de la cessation de paiement qui est due \u00e0 une impossibilit\u00e9 de continuer l&#039;activit\u00e9\" \/>\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\/liquidation-amiable-societe-13102014avalvinduq1\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La liquidation amiable : comment arr\u00eater son entreprise ?\" \/>\n<meta property=\"og:description\" content=\"La liquidation amiable d&#039;une entreprise consiste \u00e0 arr\u00eater d\u00e9finitivement l&#039;activit\u00e9 de l&#039;entreprise. Cette d\u00e9marche diff\u00e8re de la cessation de paiement qui est due \u00e0 une impossibilit\u00e9 de continuer l&#039;activit\u00e9\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2014-10-13T15:32:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-26T15:04:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/panneau-stop-2.png\" \/>\n\t<meta property=\"og:image:width\" content=\"297\" \/>\n\t<meta property=\"og:image:height\" content=\"301\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"La liquidation amiable d\u2019une soci\u00e9t\u00e9\",\"datePublished\":\"2014-10-13T15:32:34+00:00\",\"dateModified\":\"2024-09-26T15:04:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/\"},\"wordCount\":1127,\"commentCount\":4,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/panneau-stop-2.png\",\"articleSection\":[\"Gestion\",\"Juridique\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/\",\"url\":\"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/\",\"name\":\"La liquidation amiable : comment arr\u00eater son entreprise ?\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/panneau-stop-2.png\",\"datePublished\":\"2014-10-13T15:32:34+00:00\",\"dateModified\":\"2024-09-26T15:04:34+00:00\",\"description\":\"La liquidation amiable d'une entreprise consiste \u00e0 arr\u00eater d\u00e9finitivement l'activit\u00e9 de l'entreprise. Cette d\u00e9marche diff\u00e8re de la cessation de paiement qui est due \u00e0 une impossibilit\u00e9 de continuer l'activit\u00e9\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/panneau-stop-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/panneau-stop-2.png\",\"width\":297,\"height\":301,\"caption\":\"Stop\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"La liquidation amiable d\u2019une soci\u00e9t\u00e9\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La liquidation amiable : comment arr\u00eater son entreprise ?","description":"La liquidation amiable d'une entreprise consiste \u00e0 arr\u00eater d\u00e9finitivement l'activit\u00e9 de l'entreprise. Cette d\u00e9marche diff\u00e8re de la cessation de paiement qui est due \u00e0 une impossibilit\u00e9 de continuer l'activit\u00e9","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/","og_locale":"fr_FR","og_type":"article","og_title":"La liquidation amiable : comment arr\u00eater son entreprise ?","og_description":"La liquidation amiable d'une entreprise consiste \u00e0 arr\u00eater d\u00e9finitivement l'activit\u00e9 de l'entreprise. Cette d\u00e9marche diff\u00e8re de la cessation de paiement qui est due \u00e0 une impossibilit\u00e9 de continuer l'activit\u00e9","og_url":"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2014-10-13T15:32:34+00:00","article_modified_time":"2024-09-26T15:04:34+00:00","og_image":[{"width":297,"height":301,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/panneau-stop-2.png","type":"image\/png"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"La liquidation amiable d\u2019une soci\u00e9t\u00e9","datePublished":"2014-10-13T15:32:34+00:00","dateModified":"2024-09-26T15:04:34+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/"},"wordCount":1127,"commentCount":4,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/panneau-stop-2.png","articleSection":["Gestion","Juridique"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/","url":"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/","name":"La liquidation amiable : comment arr\u00eater son entreprise ?","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/panneau-stop-2.png","datePublished":"2014-10-13T15:32:34+00:00","dateModified":"2024-09-26T15:04:34+00:00","description":"La liquidation amiable d'une entreprise consiste \u00e0 arr\u00eater d\u00e9finitivement l'activit\u00e9 de l'entreprise. Cette d\u00e9marche diff\u00e8re de la cessation de paiement qui est due \u00e0 une impossibilit\u00e9 de continuer l'activit\u00e9","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/panneau-stop-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/panneau-stop-2.png","width":297,"height":301,"caption":"Stop"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/liquidation-amiable-societe-13102014avalvinduq1\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"La liquidation amiable d\u2019une soci\u00e9t\u00e9"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/8839","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=8839"}],"version-history":[{"count":5,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/8839\/revisions"}],"predecessor-version":[{"id":70181,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/8839\/revisions\/70181"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/5568"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=8839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=8839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=8839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}