La période constitutive d'une société
Institution:
Bordeaux 1Disciplines:
Directors:
Abstract EN:
The very development of economic activities does entail the frequent use of legal corporate structures, which man wanted to create in his own image. He endowed them with a personality similar to his own. But, just as legal texts and case laws managed to deal with the allocation of the rights related to the individual at birth so the very legal notion of a start-up company poses difficulties and problems connected with the different proceedings and deeds carried out during the settingup period. If, on the one hand, there is no doubt that the body corporate individuality results from an administrative formality, that is, its registration with the trade and companies registrar, on the other, such birth of the body corporate postponed till the registration day, leads us to be more specific about the situation preceding it : some obvious practical imperatives will make the founders enter into a contract with third parties. But, at that stage, there arises the question of giving a legal status to this period, knowing that positive law makes it possible -indeed unavoilable-for an activity to exist before the registration day. In that light, the activity carried out may create some confusion between the company to be and the not yet legal body corporate (or de facto set up). It seems necessary to put forward that a wide range of elements are likely to be taken into consideration in order to put an end to the setting-up period and advisable to give it a new status
Abstract FR:
L'evolution de l'activite economique conduit a l'utilisation frequente de structures juridiques societaires, que l'homme a voulu creer a son image. Il leur a attribue une personnalite semblable a la sienne. Mais, autant les textes et la jurisprudence ont su organiser l'attribution des droits lies a la personne physique a sa naissance, autant la notion juridique de societe en formation pose des difficultes et des problemes relatifs aux differentes operations et actes realises pendant cette periode de constitution. S'il ne fait aucun doute que la personnalite morale nait d'une formalite administrative, a savoir l'immatriculation de la societe au registre du commerce et des societes, cette naissance differee de l'etre moral au jour de l'immatriculation nous amene a preciser la situation precedant celle-ci : des necessites pratiques evidentes vont conduire les fondateurs a contracter avec des tiers. Mais, a ce stade, la question doit se poser de donner une qualification juridique a cette periode, sachant que le droit positif rend possible, voire meme inevitable une activite anterieure a l'immatriculation. En ce sens, l'activite realisee peut etre de nature a creer une confusion entre la societe en formation et la societe en participation (ou creee de fait). Il semble necessaire d'admettre qu'un faisceau d'elements est susceptible d'etre pris en consideration pour marquer la fin de la periode de formation et qu'il convient d'adapter une qualification differente tenant en particulier a la diversite des situations concretes.