La Société holding : étude comparée de droit français et de droit libanais
Institution:
Paris 1Disciplines:
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Abstract EN:
A holding company is a company that has purely financial and or administra tive aims which are to acquire and manage interests in order to control other companies. The most common type of holding company is found in banking. Holding companies have not been regulated in french legislation, which raised doubts as to their legality, but those doubts were dispelled when such companies were later recognized in legislation and in case law. Statues on holding companies have, however, been instituted in lebanese legislation under statutory order no 45 83. A holding company may take any corporate form in france, but experience shows that the most appropriate form for a holding company is a joint stock company and this form is compulsory for lebanese holding companies. A holding company is therefore a center for circulating capital among companies belonging to its group and carrying out cash flow operations within it. A holding company operates through bodies similar to those of the corporate form that it adopts. The nature and operational scope of a holding company makes it necessary for the training and competence of its boards of directors to be somewhat distinct. That distinctiveness is also apparen in the protection of minority shareholders and the preparation of consoli
Abstract FR:
La societe holding est une societe qui a un objet exclusivement financier et ou administratif qui consiste dans la prise et la gestion de participations afin de dominer d'autres societes. La societe holding se distingue d'autres motions voisines. Le holding bancaire est le type le plus repandu de ce genre de societes. Le legislateur francais n'a pas reglemente la societe holding, ce qui suscite le doute sur sa validite. Mais, ce doute est ensuite dissipe par la reconnaissance legislative et jurisprudentielle de cette motion. Cependant, le legislateur libanais a instaure un statut pour le holding par le decret-loi no 45 83. La societe holding peut revetir n'importe quelle forme societaire en france. La pratique revele cependant que la forme d'une s. A. Constitue la meilleure forme pour le holding. Cette forme est obligatoire pour le holding libanais. Ainsi, le holding constitue une plaque tournante de capitaux entre les societes de son groupe en effectuant des operations de tresoreries au sein de ce groupe. La societe holding fonctionne par le biais des organes similaires a celles de la forme societaire qu'elle revet. La nature et le domaine du fonctionnement du holding necessite une certaine particularite quant a la formation et la competence de ces organes de direction. Cette particularite apparait aussi pour la protection des actionnaires minoritaires et