{"id":7609,"date":"2023-02-28T05:50:00","date_gmt":"2023-02-28T04:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/coup-daccordeon-gare-a-la-fausse-note\/"},"modified":"2023-02-28T05:50:00","modified_gmt":"2023-02-28T04:50:00","slug":"coup-daccordeon-gare-a-la-fausse-note","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/coup-daccordeon-gare-a-la-fausse-note\/","title":{"rendered":"\u00ab Coup d\u2019accord\u00e9on \u00bb : gare \u00e0 la fausse note"},"content":{"rendered":"<p >L\u2019associ\u00e9 minoritaire d\u2019une soci\u00e9t\u00e9 conteste des d\u00e9cisions prises par l\u2019associ\u00e9 majoritaire\u2026 \u00c0 tort, selon ce dernier qui rappelle que \u00ab l\u2019associ\u00e9 minoritaire \u00bb n\u2019est plus associ\u00e9 du tout ! Apr\u00e8s une op\u00e9ration de \u00ab coup d\u2019accord\u00e9on \u00bb, seul l\u2019associ\u00e9 majoritaire a souscrit de nouvelles parts. \u00ab Vous n\u2019\u00eates plus donc associ\u00e9 ! \u00bb, conclut-il\u2026 \u00c0 tort ou \u00e0 raison ?<\/p>\n<div>\n<h2>Le \u00ab coup d\u2019accord\u00e9on \u00bb : valable sous condition<\/h2>\n<p>Le \u00ab coup d\u2019accord\u00e9on \u00bb d\u00e9signe une technique financi\u00e8re ayant pour objectif principal d\u2019apurer les pertes d\u2019une soci\u00e9t\u00e9.<\/p>\n<p>La loi interdit en effet \u00e0 une soci\u00e9t\u00e9 commerciale d\u2019avoir ses capitaux propres, c\u2019est-\u00e0-dire sch\u00e9matiquement l\u2019ensemble des ressources qui lui sont propres, inf\u00e9rieurs \u00e0 la moiti\u00e9 de son capital social. Si ce cas se pr\u00e9sente, les associ\u00e9s doivent choisir entre reconstituer les capitaux propres de la soci\u00e9t\u00e9 ou la dissoudre.<\/p>\n<p>C\u2019est ici qu\u2019intervient la technique dite du \u00ab coup d\u2019accord\u00e9on \u00bb dont la partition se joue en 2 temps :<\/p>\n<ul>\n<li>d\u2019abord, une r\u00e9duction du capital social qui est d\u00e9cid\u00e9e pour apurer les pertes de la soci\u00e9t\u00e9 et assainir sa situation comptable ;<\/li>\n<li>ensuite, une augmentation de capital, gr\u00e2ce \u00e0 de nouveaux apports.<\/li>\n<\/ul>\n<h2>Suspension d\u2019un \u00ab coup d\u2019accord\u00e9on \u00bb : en totalit\u00e9 ou pas du tout !<\/h2>\n<p>Dans une r\u00e9cente affaire, l\u2019assembl\u00e9e g\u00e9n\u00e9rale extraordinaire (AGE) des associ\u00e9s d\u2019une soci\u00e9t\u00e9 par actions simplifi\u00e9e (SAS) d\u00e9cide de r\u00e9duire \u00e0 0 son capital social puis de l\u2019augmenter par cr\u00e9ation d\u2019actions nouvelles.<\/p>\n<p>Comme il n\u2019est pas possible d\u2019avoir une soci\u00e9t\u00e9 avec un capital social \u00e0 0, cette op\u00e9ration doit \u00eatre faite sous condition de l\u2019augmenter ensuite.<\/p>\n<p>\u00c0 l\u2019issue de l\u2019op\u00e9ration de r\u00e9duction \/ augmentation, l\u2019associ\u00e9 majoritaire souscrit \u00e0 l\u2019int\u00e9gralit\u00e9 de l\u2019augmentation du capital, devenant ainsi l\u2019unique associ\u00e9 de la SAS.<\/p>\n<p>L\u2019associ\u00e9 minoritaire, qui se retrouve de fait exclu de la soci\u00e9t\u00e9, obtient du juge la suspension provisoire, non pas de toute l\u2019op\u00e9ration, mais uniquement de la partie constatant l\u2019augmentation du capital social.<\/p>\n<p>Malgr\u00e9 cette suspension, l\u2019associ\u00e9 majoritaire continue de prendre des d\u00e9cisions et de les faire appliquer dans la soci\u00e9t\u00e9. Ce qui pousse l\u2019associ\u00e9 minoritaire \u00e0 saisir un nouveau juge.<\/p>\n<p>\u00ab Une contestation irrecevable ! \u00bb, s\u2019insurge l\u2019associ\u00e9 majoritaire : depuis la r\u00e9duction \u00e0 0 du capital social, l\u2019associ\u00e9 minoritaire a perdu purement et simplement cette qualit\u00e9. Par cons\u00e9quent, de quel droit pourrait-il contester les op\u00e9rations d\u2019une soci\u00e9t\u00e9 dont il ne fait plus partie ?<\/p>\n<p>\u00ab Faux ! \u00bb, r\u00e9plique l\u2019int\u00e9ress\u00e9 qui conteste le \u00ab coup d\u2019accord\u00e9on \u00bb. Comme il s\u2019agit d\u2019une op\u00e9ration unique et indivisible, elle ne pouvait pas \u00eatre suspendue partiellement comme cela a \u00e9t\u00e9 fait par le 1er juge.<\/p>\n<p>Et le 2d juge lui donne raison ! La r\u00e9duction du capital social \u00e0 0 n\u2019est valable qu\u2019accompagn\u00e9e d\u2019une augmentation de capital. En suspendant l\u2019augmentation de capital, la r\u00e9duction est priv\u00e9e d\u2019effet. Par cons\u00e9quent, l\u2019associ\u00e9 minoritaire reste associ\u00e9 et peut valablement contester les d\u00e9cisions prises.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Arr\u00eat de la Cour de cassation, chambre commerciale, du 4 janvier 2023, no 21-10609<\/p>\n<p><a title=\"\u00ab Coup d\u2019accord\u00e9on \u00bb : gare \u00e0 la fausse note !\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/coup-daccordeon-gare-a-la-fausse-note\" target=\"_blank\" rel=\"noopener\">\u00ab Coup d\u2019accord\u00e9on \u00bb : gare \u00e0 la fausse note !<\/a> \u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/accordonistenoiretblanc.jpg '><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019associ\u00e9 minoritaire d\u2019une soci\u00e9t\u00e9 conteste des d\u00e9cisions prises par l\u2019associ\u00e9 majoritaire\u2026 \u00c0 tort, selon ce dernier qui rappelle que \u00ab l\u2019associ\u00e9 minoritaire \u00bb n\u2019est plus associ\u00e9 du tout ! Apr\u00e8s une op\u00e9ration de \u00ab coup d\u2019accord\u00e9on \u00bb, seul l\u2019associ\u00e9 majoritaire a souscrit de nouvelles parts. \u00ab Vous n\u2019\u00eates plus donc associ\u00e9 ! \u00bb, conclut-il\u2026 \u00c0 tort ou \u00e0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":7610,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-7609","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-juridique","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00ab Coup d\u2019accord\u00e9on \u00bb : gare \u00e0 la fausse note - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/coup-daccordeon-gare-a-la-fausse-note\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00ab Coup d\u2019accord\u00e9on \u00bb : gare \u00e0 la fausse note - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"L\u2019associ\u00e9 minoritaire d\u2019une soci\u00e9t\u00e9 conteste des d\u00e9cisions prises par l\u2019associ\u00e9 majoritaire\u2026 \u00c0 tort, selon ce dernier qui rappelle que \u00ab l\u2019associ\u00e9 minoritaire \u00bb n\u2019est plus associ\u00e9 du tout ! 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