{"id":42501,"date":"2022-08-18T17:45:00","date_gmt":"2022-08-18T15:45:00","guid":{"rendered":"https:\/\/www.e2.law\/?p=42501"},"modified":"2023-02-09T10:44:39","modified_gmt":"2023-02-09T08:44:39","slug":"les-consequences-du-non-depot-des-comptes-annuels-d-une-societe","status":"publish","type":"post","link":"https:\/\/www.e2.law\/fr\/2022\/08\/18\/les-consequences-du-non-depot-des-comptes-annuels-d-une-societe\/","title":{"rendered":"Les cons\u00e9quences du non-d\u00e9p\u00f4t des comptes annuels d’une soci\u00e9t\u00e9"},"content":{"rendered":"

L’\u00e9tablissement et le d\u00e9p\u00f4ts des comptes annuels d’une soci\u00e9t\u00e9 doivent s’effectuer dans des d\u00e9lais stricts.<\/p>\n

Une soci\u00e9t\u00e9 qui ne d\u00e9pose pas ses comptes annuels dans les temps s’expose \u00e0 de nombreuses sanctions, list\u00e9es ci-dessous.<\/p>\n

1. Majoration tarifaire<\/h2>\n

Lorsque la soci\u00e9t\u00e9 publie ses comptes en retard, la BNB pr\u00e9l\u00e8ve une majoration tarifaire en m\u00eame temps que les frais de publicit\u00e9 des comptes annuels. Cette majoration s\u2019\u00e9l\u00e8ve \u00e0\u00a0:<\/p>\n\n\n\n\n\n\n
D\u00e9lai de retard<\/strong><\/td>\n\n

Montant pour les petites soci\u00e9t\u00e9s qui utilisent un sch\u00e9ma micro ou abr\u00e9g\u00e9<\/strong><\/p>\n<\/td>\n

\n

Montant pour les autres soci\u00e9t\u00e9s<\/strong><\/p>\n<\/td>\n<\/tr>\n

1er<\/sup>\u00a0jour \u2013 9\u00e8me<\/sup>\u00a0mois qui suit la cl\u00f4ture de l\u2019exercice comptable<\/td>\n\n

120 \u20ac<\/p>\n<\/td>\n

\n

400 \u20ac<\/p>\n<\/td>\n<\/tr>\n

10\u00e8me<\/sup>\u00a0mois \u2013 12\u00e8me<\/sup>\u00a0mois<\/td>\n\n

180 \u20ac<\/p>\n<\/td>\n

\n

600 \u20ac<\/p>\n<\/td>\n<\/tr>\n

A partir du 13\u00e8me<\/sup>\u00a0mois<\/td>\n\n

360 \u20ac<\/p>\n<\/td>\n

\n

1.200 \u20ac<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/i><\/i><\/span>Base l\u00e9gale<\/span><\/a><\/h4><\/div>
<\/p>\n

Article 3:13, CSA<\/a><\/p>\n

<\/div><\/div><\/div><\/div><\/div>\n

 <\/p>\n

2. Radiation d\u2019office de la BCE<\/h2>\n

Les soci\u00e9t\u00e9s qui ne d\u00e9posent par leurs comptes annuels pendant au moins trois exercices comptables cons\u00e9cutifs peuvent se voir radi\u00e9es de la Banque-Carrefour des entreprises (BCE).<\/p>\n

<\/i><\/i><\/span>Base l\u00e9gale<\/span><\/a><\/h4><\/div>
<\/p>\n

Article III.42, \u00a71, 4\u00b0, CDE<\/a><\/p>\n

<\/div><\/div><\/div><\/div><\/div>\n

 <\/p>\n

3. Renversement de la charge de la preuve<\/h2>\n

Le pr\u00e9judice subi par les tiers \u00e0 la suite de la non-publication des comptes annuels d\u2019une soci\u00e9t\u00e9 est, sauf preuve contraire, pr\u00e9sum\u00e9 r\u00e9sulter de cette omission.<\/p>\n

<\/i><\/i><\/span>Base l\u00e9gale<\/span><\/a><\/h4><\/div>
<\/p>\n

Article 3:1, CSA<\/a><\/p>\n

<\/div><\/div><\/div><\/div><\/div>\n

 <\/p>\n

4. Dissolution judiciaire<\/h2>\n

Le tribunal de l\u2019entreprise de l\u2019arrondissement judiciaire dans lequel une soci\u00e9t\u00e9 a son si\u00e8ge social peut prononcer la dissolution de la soci\u00e9t\u00e9 qui n\u2019a pas respect\u00e9 l\u2019obligation de d\u00e9poser ses comptes annuels, \u00e0 l\u2019initiative de tout tiers int\u00e9ress\u00e9 ou du minist\u00e8re public.<\/p>\n

<\/i><\/i><\/span>Base l\u00e9gale<\/span><\/a><\/h4><\/div>
<\/p>\n

Article 2:74, CSA<\/a><\/p>\n

<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

L’\u00e9tablissement et le d\u00e9p\u00f4ts des comptes annuels d’une soci\u00e9t\u00e9 doivent s’effectuer dans des d\u00e9lais stricts. Une soci\u00e9t\u00e9 qui ne d\u00e9pose pas ses comptes annuels dans les temps s’expose \u00e0 de nombreuses sanctions, list\u00e9es ci-dessous. 1. Majoration tarifaire Lorsque la soci\u00e9t\u00e9 publie ses comptes en retard, la BNB pr\u00e9l\u00e8ve une majoration tarifaire en m\u00eame temps que les […]<\/p>\n","protected":false},"author":164,"featured_media":43692,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[141],"tags":[],"class_list":["post-42501","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"acf":[],"yoast_head":"\nLes cons\u00e9quences du non-d\u00e9p\u00f4t des comptes annuels d'une soci\u00e9t\u00e9 - e2.law<\/title>\n<meta name=\"description\" content=\"L'\u00e9tablissement et le d\u00e9p\u00f4ts des comptes annuels d'une soci\u00e9t\u00e9 doivent s'effectuer dans des d\u00e9lais stricts.\" \/>\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\/2022\/08\/18\/les-consequences-du-non-depot-des-comptes-annuels-d-une-societe\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les cons\u00e9quences du non-d\u00e9p\u00f4t des comptes annuels d'une soci\u00e9t\u00e9 - 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