L'organisation des pouvoirs dans la société par actions simplifiée
Institution:
Paris 2Disciplines:
Directors:
Abstract EN:
The simplified limited company {societe par actions simplifiee - + sas ;) is a new form of french corporation created by french law of 3rd january, 1994. The analysis of the law and of the legal practice it gave rise to shows that this type of company allows simplification of the corporate structure as well as its adaptation to the specific needs and requirement for protection of each interested parties. The law does not specify the internal rules of organisation of an sas. They may therefore be discretionarily determined in by-laws of each sas, subject to complying with the general principles of french company law and a limited number of mandatory rules, which in part result from the legal regime applicable to stock corporations (societes anonymes). The by-laws set up and define the corporate bodies, their authority, the decision-making process as well as the rights and obligations of the shareholders, managers and other interested parties (if any). The management of the sas is conducted by one or several persons, boards or committees. The management is mandatorily supervised by the sas's statutory auditors and the representatives of the workers' committee (if applicable). The sas is represented vis-a-vis third parties by its president. The shareholders are free to organise their relationship within the company. They have, as a matter of law, authority with respect to certain matters. The decision process is determined in the by-laws, subject to the overriding requirement that each shareholder should have the right to take part in the collective decision process. The practical success and genuine benefits derived from the sas corporate structure make it desirable for certain aspects of its legal regime to be clarified and to suppress the requirement that only certain corporate entities may become shareholders thereof. The sas would then fully realise its potential as a freely organised private company.
Abstract FR:
La societe par actions simplifiee (sas) est une nouvelle forme de societe, instituee par la loi du 3 janvier 1994. L'analyse de la loi et de la pratique de la sas montre qu'elle permet de simplifier les regles de fonctionnement social, de les adapter aux besoins particuliers, et de proteger les interets individuels des participants. La loi ne definit pas l'organisation interne de la sas : il revient aux statuts de la determiner, en toute autonomie mais en respectant certaines regles imperatives : principes generaux du droit des societes tels que l'interet social, l'egalite et les droits propres des associes ; regles legales, partiellement empruntees a la societe anonyme. Les statuts determinent les organes sociaux, leurs competences, leur fonctionnement et les droits et obligations des associes, dirigeants et autres participants a la sas. La direction d'une sas peut etre confiee a une personne physique ou morale, ou a plusieurs organes, collegiaux ou non. Il existe un controle imperatif de la direction, assure par les commissaires aux comptes, les delegues du comite d'entreprise et les associes, ainsi qu'un principe de responsabilite des dirigeants. Les statuts definissent le statut des dirigeants. La representation de la sas est confiee au president de la sas. Les associes peuvent librement organiser leurs relations et leur participation a l'exercice des pouvoirs au sein de la societe. Ils disposent d'une competence minimale reservee. Les modes de decision sont determines par les statuts, dans le respect du droit de participation de chaque associe aux decisions collectives. Le succes pratique et le reel interet de cette nouvelle forme de societe justifient que l'on supprime la selection de ses associes et demandent que l'on ameliore la coherence de son regime legal. La sas pourra alors pleinement realiser son potentiel en tant que societe privee, librement organisee par ses utilisateurs.