{"id":8309,"date":"2023-06-21T00:00:00","date_gmt":"2023-06-20T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/compte-courant-dassocie-comment-securiser-son-remboursement\/"},"modified":"2023-06-21T00:00:00","modified_gmt":"2023-06-20T22:00:00","slug":"compte-courant-dassocie-comment-securiser-son-remboursement","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/compte-courant-dassocie-comment-securiser-son-remboursement\/","title":{"rendered":"Compte courant d\u2019associ\u00e9 : comment s\u00e9curiser son remboursement ?"},"content":{"rendered":"<p>Lorsqu\u2019une soci\u00e9t\u00e9 rencontre des difficult\u00e9s financi\u00e8res, ses associ\u00e9s peuvent \u00eatre dans l&#8217;impossibilit\u00e9 d&#8217;obtenir le remboursement des apports qu\u2019ils ont vers\u00e9 en comptes courants d\u2019associ\u00e9s. Dans un tel cas de figure, est-il possible de s\u00e9curiser ces remboursements ? R\u00e9ponse du Gouvernement\u2026<\/p>\n<h2>Remboursement du compte courant d\u2019associ\u00e9 : mode d\u2019emploi<\/h2>\n<p>Pour rappel, les associ\u00e9s d&#8217;une soci\u00e9t\u00e9 peuvent mettre \u00e0 la disposition de celle-ci des fonds dits \u00ab d&#8217;avances en comptes courants \u00bb pour l&#8217;aider \u00e0 faire face \u00e0 ses besoins de tr\u00e9sorerie.<\/p>\n<p>L&#8217;associ\u00e9 qui r\u00e9alise ce type d\u2019avance dispose alors d&#8217;une cr\u00e9ance \u00e0 l&#8217;\u00e9gard de la soci\u00e9t\u00e9.<\/p>\n<p>Les modalit\u00e9s de fonctionnement d&#8217;un compte courant (r\u00e9mun\u00e9ration, dur\u00e9e, remboursement, etc.) peuvent \u00eatre pr\u00e9cis\u00e9es par les statuts ou dans une convention de compte courant conclue entre la soci\u00e9t\u00e9 et l&#8217;associ\u00e9.<\/p>\n<p>\u00c0 d\u00e9faut de pr\u00e9cisions, la cr\u00e9ance est remboursable \u00e0 tout moment, sauf dans le cas o\u00f9 la soci\u00e9t\u00e9 fait l&#8217;objet d&#8217;une proc\u00e9dure collective (sauvegarde, redressement judiciaire et liquidation judiciaire).<\/p>\n<p>Dans cette situation, en effet, un jugement d\u2019ouverture d\u2019une proc\u00e9dure collective va intervenir et va emporter interdiction de payer toute cr\u00e9ance n\u00e9e ant\u00e9rieurement \u00e0 ce jugement\u2026 y compris les avances en comptes courants d\u2019associ\u00e9s.<\/p>\n<p>L\u2019associ\u00e9 doit alors d\u00e9clarer sa cr\u00e9ance aupr\u00e8s du mandataire judiciaire ou du liquidateur judiciaire.<\/p>\n<p>Si les finances de la soci\u00e9t\u00e9 le permettent, les cr\u00e9anciers \u00ab privil\u00e9gi\u00e9s \u00bb (par exemple les salari\u00e9s) vont \u00eatre rembours\u00e9s les premiers.<\/p>\n<p>Cette priorit\u00e9 de remboursement ne b\u00e9n\u00e9ficie pas \u00e0 l\u2019avance en compte courant d\u2019associ\u00e9, et le Gouvernement ne compte pas modifier la r\u00e8glementation sur ce point\u2026<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/questions.assemblee-nationale.fr\/q16\/16-2666QE.htm\" rel=\"noopener\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle Morel-\u00c0-L&#8217;Huissier du 13 juin 2023, Assembl\u00e9e nationale, n\u00b0 2666 : \u00ab Remboursement des comptes courants d&#8217;associ\u00e9s \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/compte-courant-d-associe-comment-securiser-son-remboursement\" target=\"_blank\" rel=\"noopener\">Compte courant d\u2019associ\u00e9 : comment s\u00e9curiser son remboursement ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/comptecourantassocie.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lorsqu\u2019une soci\u00e9t\u00e9 rencontre des difficult\u00e9s financi\u00e8res, ses associ\u00e9s peuvent \u00eatre dans l&#8217;impossibilit\u00e9 d&#8217;obtenir le remboursement des apports qu\u2019ils ont vers\u00e9 en comptes courants d\u2019associ\u00e9s. Dans un tel cas de figure, est-il possible de s\u00e9curiser ces remboursements ? R\u00e9ponse du Gouvernement\u2026<\/p>\n","protected":false},"author":0,"featured_media":8310,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-8309","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>Compte courant d\u2019associ\u00e9 : comment s\u00e9curiser son remboursement ? - 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\/compte-courant-dassocie-comment-securiser-son-remboursement\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Compte courant d\u2019associ\u00e9 : comment s\u00e9curiser son remboursement ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Lorsqu\u2019une soci\u00e9t\u00e9 rencontre des difficult\u00e9s financi\u00e8res, ses associ\u00e9s peuvent \u00eatre dans l&#039;impossibilit\u00e9 d&#039;obtenir le remboursement des apports qu\u2019ils ont vers\u00e9 en comptes courants d\u2019associ\u00e9s. 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