De l'obligation des dirigeants de societe aux dettes sociales. (elements d'une quasi-commercialite des dirigeants de societe )
Institution:
Rennes 1Disciplines:
Directors:
Abstract EN:
The company is a legal technic which allows to separate the professionnal patrimony and the private patrimony. It is important to a manager of a company, especially of a family concern, to limit his liability and to preserve his private patrimony when the company is going bankrupt. However, the creditors of the company try to find the manager himself and not only the company for the settlement of the dues. Also, the situation of the manager looks like the situation of the manager of a one-man business. So, it is in existence different laws which forecast obligations of managers to the debts of the company. It is the case of the law of the january 25th 1985 in the article 180 and of the articles l 266 and l 267 of code general des impots and the article l 151 of code de securite sociale. Near the law, it is in existence the obligations of managers which result from contracts. It is the case of securities and guarantees. Often, the manager is stand bail for the company. The final result is that the manager of a trade company has not a limited liability, like a one-man business.
Abstract FR:
La societe est souvent presentee comme technique juridique qui permet a l'entrepreneur d'operer une dichotomie entre le patrimoine dit professionnel et le patrimoine dit prive et de mettre ainsi ce dernier a l'abri des risques engendres par l'activite economique. Cependant, les creanciers sociaux ont toujours entendu, a des degres divers, engager le dirigeant afin qu'au dela de la structure sociale l'homme soit touche. A travers l'existence de certaines dispositions legislatives et de differents mecanismes contractuels, il existe veritablement une obligation des dirigeants de societe aux dettes sociales a tel point que la situation du dirigeant peut se rapprocher de celle du commercant personne physique. Cette analyse se demontre a l'examen des obligations legales et conventionnelles du dirigeant de societe anonyme ou de societe a responsabilite limitee. L'obligation legale se divise entre l'obligation generale en comblement de passif et les obligations speciales aux dettes fiscales et aux dettes de securite sociale. L'obligation conventionnelle se scinde entre l'obligation accessoire du cautionnement et les obligations autonomes divisees entre les obligations indirectes et directes.