Parce qu\u2019ils estiment avoir \u00e9t\u00e9 tromp\u00e9s sur la situation financi\u00e8re de la soci\u00e9t\u00e9 dont ils ont achet\u00e9 les parts, des acqu\u00e9reurs demandent l\u2019annulation de la vente. Et ils ont une bonne raison pour cela\u2026enfin c\u2019est ce qu\u2019ils croient\u2026<\/p>\n
\n
Focus sur la date de cessation des paiements<\/h2>\n
Deux particuliers ach\u00e8tent les parts d\u2019une soci\u00e9t\u00e9, et un an plus tard, la soci\u00e9t\u00e9 est mise en redressement puis en liquidation judiciaire.<\/p>\n
Une situation qui justifie l\u2019annulation de la vente des titres, selon les acqu\u00e9reurs, et pour cause : ils reprochent aux vendeurs d\u2019avoir d\u00e9lib\u00e9r\u00e9ment omis de les informer, de mani\u00e8re d\u00e9taill\u00e9e et exhaustive, sur la situation financi\u00e8re de la soci\u00e9t\u00e9\u2026 qui \u00e9tait pourtant, lors de la vente des titres, d\u00e9j\u00e0 grandement compromise !<\/p>\n
Preuve en est : dans le cadre des proc\u00e9dures collectives dont la soci\u00e9t\u00e9 a fait l\u2019objet, la date de cessation des paiements a \u00e9t\u00e9 fix\u00e9e plus d\u2019un an en amont de la vente.<\/p>\n
Pour rappel, on parle de \u00ab cessation des paiements \u00bb lorsqu\u2019une entreprise ne peut plus r\u00e9gler ses dettes (appel\u00e9es \u00ab passif exigible \u00bb) avec son actif disponible (c\u2018est-\u00e0-dire tout ce qui peut \u00eatre transform\u00e9 en liquidit\u00e9s dans l\u2019imm\u00e9diat ou \u00e0 tr\u00e8s court terme, comme sa tr\u00e9sorerie ou ses r\u00e9serves de cr\u00e9dit).<\/p>\n
\u00ab Peu importe \u00bb, r\u00e9torquent les vendeurs, qui rappellent avoir transmis aux acqu\u00e9reurs les documents comptables propres \u00e0 r\u00e9v\u00e9ler la d\u00e9gradation de la tr\u00e9sorerie de la soci\u00e9t\u00e9. Ce qui prouve leur absence de faute !<\/p>\n
Une position que ne partage pas le juge, qui rel\u00e8ve que les vendeurs, qui avaient parfaitement conscience de la situation financi\u00e8re tr\u00e8s d\u00e9grad\u00e9e de la soci\u00e9t\u00e9, ont pourtant attest\u00e9, dans les actes de vente, que la soci\u00e9t\u00e9 n\u2019\u00e9tait pas en \u00e9tat de cessation de paiements.<\/p>\n
Et s\u2019ils ont effectivement pr\u00e9venu les acqu\u00e9reurs de l\u2019existence de certaines dettes, ils se sont toutefois gard\u00e9s de leur en communiquer l\u2019ampleur et l\u2019anciennet\u00e9.<\/p>\n
Les vendeurs ont donc d\u00e9lib\u00e9r\u00e9ment tent\u00e9 de tromper les acqu\u00e9reurs sur la situation de la soci\u00e9t\u00e9, ce qui justifie l\u2019annulation de la vente des titres\u2026<\/p>\n
Source :<\/span> Arr\u00eat de la Cour de cassation, chambre commerciale, du 18 novembre 2020, n\u00b0 18-24301<\/p>\nVente de titres : attention \u00e0 la situation financi\u00e8re de l\u2019entreprise !<\/a> \u00a9 Copyright WebLex – 2020<\/p>\n<\/div>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Parce qu\u2019ils estiment avoir \u00e9t\u00e9 tromp\u00e9s sur la situation financi\u00e8re de la soci\u00e9t\u00e9 dont ils ont achet\u00e9 les parts, des acqu\u00e9reurs demandent l\u2019annulation de la vente. Et ils ont une bonne raison pour cela\u2026enfin c\u2019est ce qu\u2019ils croient\u2026<\/p>\n","protected":false},"author":0,"featured_media":4248,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-1003","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-juridique","category-actualites"],"acf":[],"yoast_head":"\n
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