{"id":3349,"date":"2020-10-27T08:48:12","date_gmt":"2020-10-27T07:48:12","guid":{"rendered":"https:\/\/landing.bdo.be\/non-classifiee\/csa-nouvelle-mouture\/"},"modified":"2020-11-17T10:59:05","modified_gmt":"2020-11-17T09:59:05","slug":"csa-nouvelle-mouture","status":"publish","type":"post","link":"https:\/\/landing.bdo.be\/fr\/to-the-point\/csa-nouvelle-mouture\/","title":{"rendered":"CSA nouvelle mouture"},"content":{"rendered":"

CSA nouvelle mouture<\/h1><\/div>

Personne n\u2019ignore que le Code des soci\u00e9t\u00e9s et des associations (CSA) s\u2019applique depuis le 01\/01\/2020 \u00e0 toute personne morale belge. Avant m\u00eame cette date, une proposition de modification de diff\u00e9rentes dispositions du nouveau code \u00e9tait d\u00e9pos\u00e9e \u00e0 la Chambre des repr\u00e9sentants. Cette proposition est d\u00e9sormais adopt\u00e9e. Qu\u2019y trouve-t-on de significatif ?<\/em><\/p>\n<\/div>

Auteur : Ruben Ruysbergh, Senior Consultant BDO Legal<\/p>\n<\/div>

<\/span><\/div>

La proposition de modification de loi a \u00e9t\u00e9 d\u00e9pos\u00e9e \u00e0 la Chambre le 04\/10\/2019, qui l\u2019a adopt\u00e9e en date du 16\/04\/2020. Elle a ensuite \u00e9t\u00e9 officiellement publi\u00e9e au Moniteur le 06\/05, date \u00e0 laquelle les modifications sont entr\u00e9es en vigueur. La plupart des adaptations concernent des oublis ou des erreurs (terminologie erron\u00e9e ou renvois crois\u00e9s, par ex.). Elles permettent de clarifier certaines propos et d\u2019harmoniser davantage les versions fran\u00e7aise et n\u00e9erlandaise. Certaines corrections plus radicales sont \u00e9galement apport\u00e9es. Explication des plus significatives d\u2019entre elles.<\/p>\n<\/div>

SRL et SA : actionnaire unique<\/h4><\/div>

Un actionnaire suffit pour constituer une SA ou une SRL. Ces soci\u00e9t\u00e9s peuvent par ailleurs devenir unipersonnelles durant leur existence. Pour la SA, le CSA (art. 7:231) pr\u00e9voyait d\u00e9j\u00e0 que toutes les actions pouvaient \u00eatre regroup\u00e9es dans les mains d\u2019une seule personne et que l\u2019identit\u00e9 des seuls actionnaires devait figurer dans le dossier de la soci\u00e9t\u00e9. Cette disposition est d\u00e9sormais \u00e9tendue aux SRL et int\u00e9gr\u00e9e \u00e0 l\u2019art. 2:8, \u00a74, lequel remplace donc l\u2019art. 7:231.<\/p>\n<\/div>

Dissolution et liquidation des A(I)SBL<\/h4><\/div>

Le r\u00e9gime de dissolution et de liquidation des A(I)SBL est plus en phase avec celui des soci\u00e9t\u00e9s. \u00c0 l\u2019origine, la r\u00e9ouverture d\u2019une proc\u00e9dure de liquidation d\u2019une A(I)SBL \u00e9tait soumise \u00e0 une double condition :<\/p>\n

    \n
  1. La liquidation devait s\u2019\u00eatre cl\u00f4tur\u00e9e par un d\u00e9ficit.<\/li>\n
  2. Un ou plusieurs \u00e9l\u00e9ments d\u2019actif devaient avoir \u00e9t\u00e9 oubli\u00e9s apr\u00e8s cl\u00f4ture.<\/li>\n<\/ol>\n

    Pour les soci\u00e9t\u00e9s, le caract\u00e8re d\u00e9ficitaire de la liquidation ne constitue pas une condition. La nouvelle loi aligne d\u00e9sormais le r\u00e9gime des A(I)SBL sur celui des soci\u00e9t\u00e9s. En d\u2019autres termes, la r\u00e9ouverture d\u2019une proc\u00e9dure de liquidation d\u2019une A(I)SBL n\u2019exige plus que la seconde condition.<\/p>\n<\/div>

    Gestion journali\u00e8re<\/h4><\/div>

    Le r\u00e8glement relatif \u00e0 l\u2019organe de gestion journali\u00e8re des SRL\/SC\/SA\/ASBL\/fondation est harmonis\u00e9. Comment ? Le l\u00e9gislateur modifie la disposition relative aux SRL et SC. Le CSA pr\u00e9voyait auparavant que leurs statuts devaient fixer le mode de nomination, de licenciement et la comp\u00e9tence des personnes charg\u00e9es de la gestion journali\u00e8re. Le l\u00e9gislateur y renonce et aligne le r\u00e8glement sur celui des SA, ASBL et fondation. Le mode de nomination, de licenciement et la comp\u00e9tence des personnes charg\u00e9es de la gestion journali\u00e8re ne doivent donc plus \u00eatre repris dans les statuts. Cette disposition clarifie la situation car concr\u00e8tement, une exigence d\u2019autorisation statutaire pour la cr\u00e9ation d\u2019un organe de gestion journali\u00e8re pouvait \u00eatre d\u00e9duite de la disposition initiale.\u00a0<\/p>\n

    La nouvelle mouture de la loi modifie \u00e9galement le r\u00e8glement relatif \u00e0 la gestion journali\u00e8re d\u2019une fondation et d\u2019une ASBL. Pourquoi ? \u00c0 nouveau pour l\u2019aligner sur celui des SRL, SC et SA. Cette mesure signifie que l\u2019exigence expresse d\u2019autorisation statutaire pour la d\u00e9l\u00e9gation de la gestion journali\u00e8re est abandonn\u00e9e. M\u00eame en l\u2019absence de disposition statutaire, l\u2019organe d\u2019administration peut, en vertu de sa comp\u00e9tence r\u00e9siduaire, mettre en place un organe de gestion journali\u00e8re et en nommer et r\u00e9voquer les membres.<\/p>\n<\/div>

    Test de liquidit\u00e9<\/h4><\/div>

    Des \u00e9claircissements sont apport\u00e9s concernant le test de liquidit\u00e9 qui s\u2019applique aux indemnit\u00e9s pr\u00e9vues dans le cas d\u2019une SRL ou d\u2019une SC. Ainsi, les indemnit\u00e9s vers\u00e9es en contradiction avec le test d\u2019actif net et\/ou de liquidit\u00e9 peuvent \u00eatre r\u00e9clam\u00e9es non seulement aux actionnaires, mais aussi \u00e0 chaque b\u00e9n\u00e9ficiaire. Il est donc possible de r\u00e9cup\u00e9rer aupr\u00e8s de l\u2019administrateur concern\u00e9 un tanti\u00e8me attribu\u00e9 sans tenir compte du test d\u2019actif net et de liquidit\u00e9.<\/p>\n

    La nouvelle loi pr\u00e9cise en outre que le r\u00e8glement des conflits d\u2019int\u00e9r\u00eats entre administrateurs n\u2019intervient pas dans l\u2019ex\u00e9cution du test de liquidit\u00e9.<\/p>\n

    Autre changement : le caract\u00e8re punissable d\u2019une violation des r\u00e8gles de distribution est simplifi\u00e9. Dor\u00e9navant, seule la d\u00e9cision de l\u2019organe d\u2019administration de proc\u00e9der \u00e0 des distributions mettant en p\u00e9ril la liquidit\u00e9 de la soci\u00e9t\u00e9 est punissable. Le d\u00e9faut d\u2019ex\u00e9cution du test de liquidit\u00e9 en soi n\u2019est pas sanctionn\u00e9 p\u00e9nalement.<\/p>\n<\/div>

    \n

    \u00ab Les distributions au sein de la SRL ou la SC, en d\u00e9pit du test d\u2019actif net et\/ou de liquidit\u00e9, peuvent \u00eatre r\u00e9clam\u00e9es \u00e0 chaque b\u00e9n\u00e9ficiaire. \u00bb<\/p>\n<\/blockquote>\n<\/div>

    Adaptation de la disposition transitoire SCRL<\/h4><\/div>

    Les SCRL existantes ne r\u00e9pondant pas \u00e0 la d\u00e9finition de soci\u00e9t\u00e9 coop\u00e9rative telle que stipul\u00e9e par le livre 6 du CSA doivent continuer \u00e0 utiliser l\u2019ancienne d\u00e9nomination SCRL jusqu\u2019au 01\/01\/2024, date \u00e0 laquelle elles seront converties de plein droit en SRL.<\/p>\n

    Les SCRL qui r\u00e9pondent \u00e0 la d\u00e9finition de soci\u00e9t\u00e9 coop\u00e9rative ont vu la partie fixe de leur capital et leur r\u00e9serve l\u00e9gale converties automatiquement le 01\/01\/2020 en \u00ab compte de capitaux propres indisponibles \u00bb. Pour les autres SCRL, cette conversion s\u2019effectuera le 01\/01\/2024 (cf. paragraphe pr\u00e9c\u00e9dent). Ces SCRL peuvent dans l\u2019intervalle continuer \u00e0 utiliser leur capital fixe et variable. Contrairement aux S(P)RL et SCRL qui r\u00e9pondent \u00e0 la d\u00e9finition d\u2019une SC, elles ne doivent pas disposer d\u2019un compte de capitaux propres indisponibles.<\/p>\n

    Jusqu\u2019\u00e0 leur conversion, les SCRL existantes restent donc soumises \u00e0 l\u2019ancien Code des Soci\u00e9t\u00e9s en ce qui concerne les r\u00e8gles en mati\u00e8re de capital, de retrait et d\u2019exclusion des actionnaires, conform\u00e9ment \u00e0 l\u2019art. 41 du CSA. Pour les autres sujets, les r\u00e8gles du livre 5 sont d\u2019application dans le cas d\u2019une SRL.<\/p>\n<\/div>

    \n

    \u00ab Toutes les actions d\u2019une SA peuvent \u00eatre regroup\u00e9es dans les mains d\u2019une seule personne. C\u2019est aussi d\u00e9sormais possible dans le cas d\u2019une SRL. \u00bb<\/p>\n<\/blockquote>\n<\/div>

    Plus d\u2019infos \u00e0 propos du CSA nouvelle mouture ? Besoin de conseils pour la conversion de votre soci\u00e9t\u00e9 ? Contactez les experts de notre \u00e9quipe Legal : legal@bdo.be<\/a>.<\/p>\n

    Lisez \u00e9galement l\u2019article \u00ab Droit des soci\u00e9t\u00e9s et des associations<\/a> \u00bb, paru dans To The Point 02\/2019, et la FAQ intitul\u00e9e \u00ab Le Code des soci\u00e9t\u00e9s et des associations (CSA) fait d\u00e9j\u00e0 peau neuve<\/a> \u00bb, paru dans To The Point 01\/2020.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":3336,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[121],"tags":[640,641,142,644,650,143,643,642,647,162,639,141,140,648,649,139,646,645,151],"class_list":["post-3349","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-to-the-point","tag-aisbl","tag-actionnaire","tag-code-des-societes-et-des-associations","tag-competence-residuaire","tag-compte-de-capitaux-propres-indisponibles","tag-csa","tag-fondation","tag-gestion-journaliere","tag-reglement-des-conflits-dinterets","tag-reserve-legale","tag-reserve-legale-fr","tag-sa","tag-sc","tag-scrl","tag-societe-cooperative","tag-srl","tag-tantieme-fr","tag-test-dactif-net-fr","tag-test-de-liquidite"],"acf":[],"yoast_head":"\nCSA nouvelle mouture - 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