{"id":26033,"date":"2020-06-14T17:13:41","date_gmt":"2020-06-14T15:13:41","guid":{"rendered":"https:\/\/www.e2.law\/?post_type=legalconcepts&p=26033"},"modified":"2021-01-31T16:29:49","modified_gmt":"2021-01-31T14:29:49","slug":"dissolution","status":"publish","type":"legalconcepts","link":"https:\/\/www.e2.law\/fr\/legalconcepts\/dissolution\/","title":{"rendered":"Dissolution et liquidation"},"content":{"rendered":"

La dissolution est une \u00e9tape menant vers la disparition d’une personne morale.\u00a0 A elle seule, la dissolution de la personne morale n’entra\u00eene normalement pas sa disparition, mais amorce simplement l’ouverture de sa liquidation.<\/p>\n

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Les causes de la dissolution sont les suivantes:<\/p>\n
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  • la survenance du terme pour laquelle a \u00e9t\u00e9 \u00e9t\u00e9 constitu\u00e9e ;<\/li>\n
  • une d\u00e9cision judiciaire (dissolution judiciaire)<\/li>\n
  • une d\u00e9cision de l’assembl\u00e9e g\u00e9n\u00e9rale (dissolution volontaire)<\/li>\n<\/ul>\n<\/article>\n<\/div>\n<\/section>\n<\/div>\n<\/article>\n

    La liquidation d\u00e9signe l’action consistant \u00e0 r\u00e9aliser l’actif de la personne morale et \u00e0 payer ses dettes et charges.\u00a0 \u00a0 La dissolution de la soci\u00e9t\u00e9 entra\u00eene automatiquement la fin du mandat des membres de l’organe de gestion.\u00a0 En r\u00e8gle g\u00e9n\u00e9rale, un ou plusieurs liquidateurs doivent \u00eatre d\u00e9sign\u00e9s.<\/p>\n

    Dans certains cas, la liquidation de la soci\u00e9t\u00e9 est cl\u00f4tur\u00e9e imm\u00e9diatement, de fa\u00e7on concomitante \u00e0 la dissolution de la soci\u00e9t\u00e9.\u00a0 C’est le cas lorsque la soci\u00e9t\u00e9 n’a plus de dettes et qu’il n’est donc nullement besoin d’organiser une p\u00e9riode de temps pour proc\u00e9der \u00e0 la liquidation.\u00a0 Les conditions pour proc\u00e9der \u00e0 la cl\u00f4ture imm\u00e9diate de la liquidation sont les suivantes:<\/p>\n

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    • Absence de d\u00e9signation d’un liquidateur;<\/li>\n
    • Il ne peut plus y avoir de passif ;<\/li>\n
    • Tous les associ\u00e9s doivent \u00eatre pr\u00e9sents ou valablement repr\u00e9sent\u00e9s \u00e0 la r\u00e9union et d\u00e9cider \u00e0 l\u2019unanimit\u00e9 des voix.<\/li>\n<\/ul>\n
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      <\/div>\n<\/article>\n
      \n

      Dissolution volontaire<\/h1>\n

      Pour d\u00e9lib\u00e9rer valablement, l’assembl\u00e9e g\u00e9n\u00e9rale doit avoir pu prendre connaissance des documents suivants :<\/p>\n

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      • rapport justificatif \u00e9tabli par l’organe de gestion ;<\/li>\n
      • \u00e9tat r\u00e9sumant la situation active et passive de la soci\u00e9t\u00e9, arr\u00eat\u00e9 \u00e0 une date ne remontant pas \u00e0 plus de trois mois ;<\/li>\n
      • rapport du commissaire ou, \u00e0 d\u00e9faut, d’un r\u00e9viseur d’entreprises ou d’un expert-comptable externe sur cet \u00e9tat.<\/li>\n<\/ul>\n
        <\/div>\n<\/article>\n<\/div>\n<\/section>\n<\/div>\n<\/section>\n","protected":false},"featured_media":0,"template":"","categories":[141],"tags":[],"class_list":["post-26033","legalconcepts","type-legalconcepts","status-publish","hentry","category-non-classifiee"],"acf":[],"yoast_head":"\nDissolution et liquidation - e2.law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.e2.law\/fr\/legalconcepts\/dissolution\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dissolution et liquidation - e2.law\" \/>\n<meta property=\"og:description\" content=\"La dissolution est une \u00e9tape menant vers la disparition d’une personne morale.\u00a0 A elle seule, la dissolution de la personne morale n’entra\u00eene normalement pas sa disparition, mais amorce simplement l’ouverture de sa liquidation. 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