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open-block";block.previousSibling.className+=" open-block";}</script> <div class="mw-content-ltr mw-parser-output" lang="fr" dir="ltr"> <section class="mf-section-0" id="mf-section-0"> <p>Le <b>droit des sociétés</b> est la branche du <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_priv%C3%A9?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Droit privé">droit privé</a> qui étudie les <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Soci%C3%A9t%C3%A9s_civiles?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" class="mw-redirect" title="Sociétés civiles">sociétés civiles</a> et <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Soci%C3%A9t%C3%A9_commerciale?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" class="mw-redirect" title="Société commerciale">commerciales</a>. Les règles du droit des sociétés prévoient l'ensemble des dispositions nécessaires à la création, au fonctionnement ainsi qu'à l'éventuelle liquidation de la société. Également, cette branche du droit s'intéresse aux relations entre les différentes parties prenantes de la société — actionnaires, dirigeants et administrateurs notamment<sup id="cite_ref-1" class="reference"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#cite_note-1"><span class="cite_crochet">[</span>1<span class="cite_crochet">]</span></a></sup> —, ainsi qu'aux relations que la société entretient avec les tiers.</p> <div class="bandeau-container metadata bandeau-article bandeau-niveau-modere"> <figure class="mw-halign-right noviewer" typeof="mw:File"> <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Mod%C3%A8le:%C3%80_internationaliser?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Si ce bandeau n'est plus pertinent, retirez-le. Cliquez ici pour en savoir plus."><img alt="Si ce bandeau n'est plus pertinent, retirez-le. Cliquez ici pour en savoir plus." src="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/Info_Simple.svg/12px-Info_Simple.svg.png" decoding="async" width="12" height="12" class="mw-file-element" srcset="https://translate.google.com/website?sl=auto&tl=en&hl=en-GB&u=https://upload.wikimedia.org/wikipedia/commons/thumb/3/38/Info_Simple.svg/18px-Info_Simple.svg.png 1.5x,https://translate.google.com/website?sl=auto&tl=en&hl=en-GB&u=https://upload.wikimedia.org/wikipedia/commons/thumb/3/38/Info_Simple.svg/24px-Info_Simple.svg.png 2x" data-file-width="512" data-file-height="512"></a> <figcaption> Si ce bandeau n'est plus pertinent, retirez-le. Cliquez ici pour en savoir plus. </figcaption> </figure> <div class="bandeau-cell bandeau-icone" style="display:table-cell;padding-right:0.5em"> <span class="noviewer" typeof="mw:File"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Fichier:Circle-icons-globe.svg?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e0/Circle-icons-globe.svg/45px-Circle-icons-globe.svg.png" decoding="async" width="45" height="45" class="mw-file-element" srcset="https://translate.google.com/website?sl=auto&tl=en&hl=en-GB&u=https://upload.wikimedia.org/wikipedia/commons/thumb/e/e0/Circle-icons-globe.svg/68px-Circle-icons-globe.svg.png 1.5x,https://translate.google.com/website?sl=auto&tl=en&hl=en-GB&u=https://upload.wikimedia.org/wikipedia/commons/thumb/e/e0/Circle-icons-globe.svg/90px-Circle-icons-globe.svg.png 2x" data-file-width="512" data-file-height="512"></a></span> </div> <div class="bandeau-cell" style="display:table-cell;padding-right:0.5em"> <p><strong class="bandeau-titre">Cet article adopte un point de vue régional ou culturel particulier et nécessite une <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Wikip%C3%A9dia:Internationalisation?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Wikipédia:Internationalisation">internationalisation</a></strong> <small>(<time class="nowrap" datetime="2011-07" data-sort-value="2011-07">juillet 2011</time>).</small></p> <p>Merci de l'<a class="external text" href="https://translate.google.com/website?sl=auto&tl=en&hl=en-GB&u=https://fr.wikipedia.org/w/index.php?title%3DDroit_des_soci%25C3%25A9t%25C3%25A9s%26action%3Dedit">améliorer</a> ou d'en discuter sur sa <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Discussion:Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Discussion:Droit des sociétés">page de discussion</a> ! Vous pouvez préciser les sections à internationaliser en utilisant <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Mod%C3%A8le:Section_%C3%A0_internationaliser?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Modèle:Section à internationaliser">{{section à internationaliser}}</a>.</p> </div> </div> <div class="bandeau-container metadata bandeau-article bandeau-niveau-ebauche"> <div class="bandeau-cell bandeau-icone" style="display:table-cell;padding-right:0.5em"> <span class="noviewer" typeof="mw:File"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Fichier:P_parthenon.svg?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f4/P_parthenon.svg/39px-P_parthenon.svg.png" decoding="async" width="39" height="35" class="mw-file-element" srcset="https://translate.google.com/website?sl=auto&tl=en&hl=en-GB&u=https://upload.wikimedia.org/wikipedia/commons/thumb/f/f4/P_parthenon.svg/59px-P_parthenon.svg.png 1.5x,https://translate.google.com/website?sl=auto&tl=en&hl=en-GB&u=https://upload.wikimedia.org/wikipedia/commons/thumb/f/f4/P_parthenon.svg/78px-P_parthenon.svg.png 2x" data-file-width="400" data-file-height="360"></a></span> </div> <div class="bandeau-cell" style="display:table-cell;padding-right:0.5em"> <p><strong class="bandeau-titre">Cet article est une <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Aide:%C3%89bauche?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Aide:Ébauche">ébauche</a> concernant le <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Droit">droit</a>.</strong></p> <p>Vous pouvez partager vos connaissances en l’améliorant (<b><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Aide:Comment_modifier_une_page?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Aide:Comment modifier une page">comment ?</a></b>) selon les recommandations des <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Projet:Accueil?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Projet:Accueil">projets correspondants</a>.</p> </div> </div> <div class="bandeau-container metadata homonymie hatnote"> <div class="bandeau-cell bandeau-icone-css general" style="display:table-cell;padding-right:0.5em"> <p>Pour un article plus général, voir <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_affaires?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Droit des affaires">Droit des affaires</a>.</p> </div> </div> <div id="toc" class="toc" role="navigation" aria-labelledby="mw-toc-heading"> <input type="checkbox" role="button" id="toctogglecheckbox" class="toctogglecheckbox" style="display:none"> <div class="toctitle" lang="fr" dir="ltr"> <h2 id="mw-toc-heading">Sommaire</h2><span class="toctogglespan"><label class="toctogglelabel" for="toctogglecheckbox"></label></span> </div> <ul> <li class="toclevel-1 tocsection-1"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#France"><span class="tocnumber">1</span> <span class="toctext">France</span></a></li> <li class="toclevel-1 tocsection-2"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#Belgique"><span class="tocnumber">2</span> <span class="toctext">Belgique</span></a></li> <li class="toclevel-1 tocsection-3"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#Qu%C3%A9bec"><span class="tocnumber">3</span> <span class="toctext">Québec</span></a> <ul> <li class="toclevel-2 tocsection-4"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#Soci%C3%A9t%C3%A9_contractuelle_(ou_de_personnes)"><span class="tocnumber">3.1</span> <span class="toctext">Société contractuelle (ou de personnes)</span></a></li> <li class="toclevel-2 tocsection-5"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#Soci%C3%A9t%C3%A9_par_actions"><span class="tocnumber">3.2</span> <span class="toctext">Société par actions</span></a></li> </ul></li> <li class="toclevel-1 tocsection-6"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#OHADA_-_Organisation_pour_l'Harmonisation_en_Afrique_du_Droit_des_Affaires"><span class="tocnumber">4</span> <span class="toctext">OHADA - Organisation pour l'Harmonisation en Afrique du Droit des Affaires</span></a></li> <li class="toclevel-1 tocsection-7"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#Notes_et_r%C3%A9f%C3%A9rences"><span class="tocnumber">5</span> <span class="toctext">Notes et références</span></a></li> </ul> </div> </section> <div class="mw-heading mw-heading2 section-heading" onclick="mfTempOpenSection(1)"> <span class="indicator mf-icon mf-icon-expand mf-icon--small"></span> <h2 id="France">France</h2><span class="mw-editsection"> <a role="button" href="https://fr-m-wikipedia-org.translate.goog/w/index.php?title=Droit_des_soci%C3%A9t%C3%A9s&action=edit&section=1&_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Modifier la section : France" class="cdx-button cdx-button--size-large cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--icon-only cdx-button--weight-quiet "> <span class="minerva-icon minerva-icon--edit"></span> <span>modifier</span> </a> </span> </div> <section class="mf-section-1 collapsible-block" id="mf-section-1"> <div class="bandeau-container bandeau-section metadata bandeau-niveau-information"> <div class="bandeau-cell bandeau-icone-css loupe"> Article détaillé : <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s_en_France?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Droit des sociétés en France">Droit des sociétés en France</a>. </div> </div> <p>Le <b>droit des sociétés</b> peut être considéré comme l'ensemble des règles de droit qui régissent la vie des sociétés de leur naissance (on parle de création) à la mort (liquidation), en passant par d'autres étapes telles que l'<a href="https://fr-m-wikipedia-org.translate.goog/wiki/Augmentation_de_capital?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Augmentation de capital">augmentation de capital</a>, la fusion avec une autre société, <abbr class="abbr" title="et cetera">etc.</abbr></p> <p>Il s'applique aussi bien aux sociétés commerciales (exemples : <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Soci%C3%A9t%C3%A9_anonyme?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Société anonyme">société anonyme</a>, <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Soci%C3%A9t%C3%A9_par_actions?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Société par actions">société par actions simplifiée</a>, <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Soci%C3%A9t%C3%A9_%C3%A0_responsabilit%C3%A9_limit%C3%A9e?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Société à responsabilité limitée">société à responsabilité limitée</a>) qu'aux sociétés civiles (exemples : <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Soci%C3%A9t%C3%A9_civile_professionnelle?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Société civile professionnelle">société civile professionnelle</a>, <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Cabinet_d%27avocat?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Cabinet d'avocat">cabinet d'avocats associés</a>).</p> </section> <div class="mw-heading mw-heading2 section-heading" onclick="mfTempOpenSection(2)"> <span class="indicator mf-icon mf-icon-expand mf-icon--small"></span> <h2 id="Belgique">Belgique</h2><span class="mw-editsection"> <a role="button" href="https://fr-m-wikipedia-org.translate.goog/w/index.php?title=Droit_des_soci%C3%A9t%C3%A9s&action=edit&section=2&_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Modifier la section : Belgique" class="cdx-button cdx-button--size-large cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--icon-only cdx-button--weight-quiet "> <span class="minerva-icon minerva-icon--edit"></span> <span>modifier</span> </a> </span> </div> <section class="mf-section-2 collapsible-block" id="mf-section-2"> <div class="bandeau-container bandeau-section metadata bandeau-niveau-information"> <div class="bandeau-cell bandeau-icone-css loupe"> Article détaillé : <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s_en_Belgique?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Droit des sociétés en Belgique">Droit des sociétés en Belgique</a>. </div> </div> <p>Le droit belge des sociétés est l'étude juridique des <b>sociétés commerciales</b>. Ce sont des sociétés constituées par un contrat aux termes duquel deux ou plusieurs personnes mettent quelque chose en commun, pour exercer une ou plusieurs activités déterminées et dans le but de procurer aux associés un bénéfice patrimonial direct ou indirect (art. <abbr class="abbr" title="Premier">1<sup>er</sup></abbr> du Code des Sociétés).</p> <p>Les sociétés commerciales dotées de la <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Personnalit%C3%A9_juridique?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Personnalité juridique">personnalité juridique</a> sont :</p> <ul> <li>Les <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Soci%C3%A9t%C3%A9_anonyme?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Société anonyme">sociétés anonymes</a> (SA)</li> <li>Les <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Soci%C3%A9t%C3%A9_europ%C3%A9enne?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Société européenne">sociétés européennes</a> (SE)</li> <li>Les <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Soci%C3%A9t%C3%A9_en_commandite_par_actions?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Société en commandite par actions">sociétés en commandite par actions</a> (SCA)</li> <li>Les <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Soci%C3%A9t%C3%A9_de_personnes_%C3%A0_responsabilit%C3%A9_limit%C3%A9e?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" class="mw-redirect" title="Société de personnes à responsabilité limitée">sociétés privées à responsabilité limitée ou sociétés de personnes à responsabilité limitée</a> (SPRL)</li> <li>Les <a href="https://fr-m-wikipedia-org.translate.goog/w/index.php?title=Soci%C3%A9t%C3%A9_priv%C3%A9e_%C3%A0_responsabilit%C3%A9_limit%C3%A9e_unipersonnelle&action=edit&redlink=1&_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" class="new" title="Société privée à responsabilité limitée unipersonnelle (page inexistante)">sociétés privées à responsabilité limitée unipersonnelle </a> (SPRLU)</li> <li>Les <a href="https://fr-m-wikipedia-org.translate.goog/w/index.php?title=Soci%C3%A9t%C3%A9_coop%C3%A9rative_%C3%A0_responsabilit%C3%A9_limit%C3%A9e&action=edit&redlink=1&_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" class="new" title="Société coopérative à responsabilité limitée (page inexistante)">sociétés coopératives à responsabilité limitée</a> (SCRL) ou à <a href="https://fr-m-wikipedia-org.translate.goog/w/index.php?title=Soci%C3%A9t%C3%A9_coop%C3%A9rative_%C3%A0_responsabilit%C3%A9_illimit%C3%A9e&action=edit&redlink=1&_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" class="new" title="Société coopérative à responsabilité illimitée (page inexistante)">responsabilité illimitée</a> (SCRI)</li> <li>Les <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Soci%C3%A9t%C3%A9_en_nom_collectif?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Société en nom collectif">sociétés en nom collectif</a> (SNC)</li> <li>Les <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Soci%C3%A9t%C3%A9_en_commandite_simple?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" class="mw-redirect" title="Société en commandite simple">sociétés en commandite simple</a> (SCS)</li> <li>Les <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Groupement_d%27int%C3%A9r%C3%AAt_%C3%A9conomique?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Groupement d'intérêt économique">Groupements d'intérêt économique</a> (GIE)</li> </ul> <p>Les sociétés commerciales sont reprises dans le registre de <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Banque-Carrefour_des_Entreprises?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Banque-Carrefour des Entreprises">Banque-Carrefour des Entreprises</a>. Elles sont soumises à l'<a href="https://fr-m-wikipedia-org.translate.goog/wiki/Imp%C3%B4t_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" class="mw-redirect" title="Impôt des sociétés">impôt des sociétés</a> (Isoc).</p> <p>Il existe de nombreuses <a href="https://fr-m-wikipedia-org.translate.goog/w/index.php?title=Aide_%C3%A0_la_cr%C3%A9ation_d'entreprises&action=edit&redlink=1&_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" class="new" title="Aide à la création d'entreprises (page inexistante)">aides à la création d'entreprises</a>.</p> <p>Pour l'accès au Code (belge) des Sociétés : <a rel="nofollow" class="external text" href="https://translate.google.com/website?sl=auto&tl=en&hl=en-GB&u=http://www.ejustice.just.fgov.be/cgi_loi/loi_a1.pl?DETAIL%3D1999050769%252FF%26caller%3Dlist%26row_id%3D1%26numero%3D1%26rech%3D1%26cn%3D1999050769%26table_name%3DLOI%26nm%3D1999A09646%26la%3DF%26chercher%3Dt%26dt%3DCODE%2BDES%2BSOCIETES%26language%3Dfr%26fr%3Df%26choix1%3DET%26choix2%3DET%26text1%3D719%26fromtab%3Dloi_all%26cc%3DDROIT%2BCOMMERCIAL%26sql%3Ddt%2Bcontains%2B%2B%2527CODE%2527%252526%2B%2527DES%2527%252526%2B%2527SOCIETES%2527%2Band%2Bcc%2Bcontains%2B%2527DROIT%2BCOMMERCIAL%2527">Code des Sociétés ("CDS")</a>.</p> </section> <div class="mw-heading mw-heading2 section-heading" onclick="mfTempOpenSection(3)"> <span class="indicator mf-icon mf-icon-expand mf-icon--small"></span> <h2 id="Québec"><span id="Qu.C3.A9bec"></span>Québec</h2><span class="mw-editsection"> <a role="button" href="https://fr-m-wikipedia-org.translate.goog/w/index.php?title=Droit_des_soci%C3%A9t%C3%A9s&action=edit&section=3&_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Modifier la section : Québec" class="cdx-button cdx-button--size-large cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--icon-only cdx-button--weight-quiet "> <span class="minerva-icon minerva-icon--edit"></span> <span>modifier</span> </a> </span> </div> <section class="mf-section-3 collapsible-block" id="mf-section-3"> <p>À la suite de la refonte du système de droit privé opérée par l'adoption du <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Code_civil_du_Qu%C3%A9bec?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Code civil du Québec">Code civil du Québec</a> en 1994, seules quatre types de sociétés sont désormais reconnues<sup id="cite_ref-2" class="reference"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#cite_note-2"><span class="cite_crochet">[</span>2<span class="cite_crochet">]</span></a></sup>. Il s'agit de la <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Soci%C3%A9t%C3%A9_en_nom_collectif?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Société en nom collectif">société en nom collectif</a>, la <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Soci%C3%A9t%C3%A9_en_commandite?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Société en commandite">société en commandite</a>, la <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Soci%C3%A9t%C3%A9_en_participation?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Société en participation">société en participation</a> et la société par actions. Les anciennes société civile ou commerciale et société anonyme du <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Code_civil_du_Bas-Canada?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Code civil du Bas-Canada">Code civil du Bas-Canada</a> ont été remplacées, par, respectivement, la société en nom collectif et la société en participation au moment de la Réforme.</p> <div class="mw-heading mw-heading3"> <h3 id="Société_contractuelle_(ou_de_personnes)"><span id="Soci.C3.A9t.C3.A9_contractuelle_.28ou_de_personnes.29"></span>Société contractuelle (ou de personnes)</h3><span class="mw-editsection"> <a role="button" href="https://fr-m-wikipedia-org.translate.goog/w/index.php?title=Droit_des_soci%C3%A9t%C3%A9s&action=edit&section=4&_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Modifier la section : Société contractuelle (ou de personnes)" class="cdx-button cdx-button--size-large cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--icon-only cdx-button--weight-quiet "> <span class="minerva-icon minerva-icon--edit"></span> <span>modifier</span> </a> </span> </div> <p>La <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Soci%C3%A9t%C3%A9_en_nom_collectif?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Société en nom collectif">société en nom collectif</a>, la <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Soci%C3%A9t%C3%A9_en_commandite?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Société en commandite">société en commandite</a> et la <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Soci%C3%A9t%C3%A9_en_participation?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Société en participation">société en participation</a> sont des sociétés créées par un contrat de société. Ce contrat est celui « par lequel les parties conviennent, dans un esprit de collaboration, d'exercer une activité, incluant celle d'exploiter une entreprise, d'y contribuer par la mise en commun de biens, de connaissances ou d'activités et de partager entre elles les bénéfices pécuniaires qui en résultent »<sup id="cite_ref-3" class="reference"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#cite_note-3"><span class="cite_crochet">[</span>3<span class="cite_crochet">]</span></a></sup>. Ces sociétés, dites <i>sociétés de personnes</i> ou <i>sociétés contractuelles</i>, ne nécessitent pas d'autorisation administrative pour exister. Elles n'ont pas de <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Personnalit%C3%A9_juridique?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Personnalité juridique">personnalité juridique</a> distincte de leurs membres<sup id="cite_ref-4" class="reference"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#cite_note-4"><span class="cite_crochet">[</span>4<span class="cite_crochet">]</span></a></sup>.</p> <p>La société en nom collectif est de loin la plus courante des trois. Le Code régit les règles de cette dernière avec beaucoup plus de détails. De plus, ses dispositions sont supplétives en cas d'absence de provisions pour gouverner la société en commandite ou la société en participation.</p> <p>La <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Soci%C3%A9t%C3%A9_en_nom_collectif_%C3%A0_responsabilit%C3%A9_limit%C3%A9e?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Société en nom collectif à responsabilité limitée">Société en nom collectif à responsabilité limitée</a> est une forme de société en nom collectif qui doit également satisfaire à une série d'exigences du <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Code_des_professions?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" class="mw-redirect" title="Code des professions">Code des professions</a>. Ce groupement est couramment utilisé par les membres d'ordres professionnels qui désirent pratiquer ensemble, notamment par les avocats.</p> <div class="mw-heading mw-heading3"> <h3 id="Société_par_actions"><span id="Soci.C3.A9t.C3.A9_par_actions"></span>Société par actions</h3><span class="mw-editsection"> <a role="button" href="https://fr-m-wikipedia-org.translate.goog/w/index.php?title=Droit_des_soci%C3%A9t%C3%A9s&action=edit&section=5&_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Modifier la section : Société par actions" class="cdx-button cdx-button--size-large cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--icon-only cdx-button--weight-quiet "> <span class="minerva-icon minerva-icon--edit"></span> <span>modifier</span> </a> </span> </div> <p>La quatrième reconnue par le <i>Code civil du Québec</i> est la société par actions. Généralement, elle est régie par la <i><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Loi_sur_les_soci%C3%A9t%C3%A9s_par_actions_(Qu%C3%A9bec)?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Loi sur les sociétés par actions (Québec)">Loi sur les sociétés par actions</a></i> québécoise ou la <i><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Loi_canadienne_sur_les_soci%C3%A9t%C3%A9s_par_actions?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Loi canadienne sur les sociétés par actions">Loi canadienne sur les sociétés par actions</a></i>, étant donné que les provinces et l'État fédéral ont une <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Partage_des_comp%C3%A9tences_au_Canada?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Partage des compétences au Canada">compétence législative partagée</a> en matière de sociétés par actions<sup id="cite_ref-5" class="reference"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#cite_note-5"><span class="cite_crochet">[</span>5<span class="cite_crochet">]</span></a></sup>. Toutefois, les sociétés par actions demeurent régies, à titre supplétif, par le Code civil du Québec<sup id="cite_ref-6" class="reference"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#cite_note-6"><span class="cite_crochet">[</span>6<span class="cite_crochet">]</span></a></sup>.</p> </section> <div class="mw-heading mw-heading2 section-heading" onclick="mfTempOpenSection(4)"> <span class="indicator mf-icon mf-icon-expand mf-icon--small"></span> <h2 id="OHADA_-_Organisation_pour_l'Harmonisation_en_Afrique_du_Droit_des_Affaires"><span id="OHADA_-_Organisation_pour_l.27Harmonisation_en_Afrique_du_Droit_des_Affaires"></span><a href="https://fr-m-wikipedia-org.translate.goog/wiki/OHADA?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" class="mw-redirect" title="OHADA">OHADA - Organisation pour l'Harmonisation en Afrique du Droit des Affaires</a></h2><span class="mw-editsection"> <a role="button" href="https://fr-m-wikipedia-org.translate.goog/w/index.php?title=Droit_des_soci%C3%A9t%C3%A9s&action=edit&section=6&_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Modifier la section : OHADA - Organisation pour l'Harmonisation en Afrique du Droit des Affaires" class="cdx-button cdx-button--size-large cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--icon-only cdx-button--weight-quiet "> <span class="minerva-icon minerva-icon--edit"></span> <span>modifier</span> </a> </span> </div> <section class="mf-section-4 collapsible-block" id="mf-section-4"> <p>L’Acte uniforme relatif au droit des sociétés commerciales et du groupement d'intérêt économique (AUSCGIE) du 30 janvier 2014, qui se substitue au texte initial du 17 avril 1997, introduit de nombreuses innovations dans la constitution et la vie des sociétés commerciales dans l’espace géographique de l’OHADA.</p> <p>La première partie du texte énonce des dispositions générales, communes à toutes les formes de sociétés commerciales : règles de constitution et de fonctionnement, responsabilité des dirigeants, liens de droit entre sociétés, transformation, fusion, scission, apports partiels d’actifs, dissolution, liquidation, nullité de la société et des actes sociaux, formalités diverses et règles de publicité. Outre les importantes clarifications apportées, le nouvel AUSCGIE consacre les conventions extrastatutaires, devenues d’usage courant dans la vie des affaires, de même qu’il prévoit la nomination d’un administrateur provisoire, en cas de crise entre associés rendant impossible le fonctionnement normal de la société.</p> <p>La deuxième partie règlemente les diverses formes de sociétés commerciales : société en nom collectif (SNC), société en commandite simple (SCS), société à responsabilité limitée (SARL), société anonyme (SA), Société en participation, société de fait, groupement d’intérêt économique (GIE) et, innovation majeure, société par actions simplifiée (SAS)<sup id="cite_ref-7" class="reference"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#cite_note-7"><span class="cite_crochet">[</span>7<span class="cite_crochet">]</span></a></sup>. Le nouveau texte introduit également d’importantes dispositions de droit boursier, de même qu’il améliore le traitement des conventions réglementées afin de renforcer la transparence et le contrôle, mais aussi améliorer la gouvernance des sociétés. Par ailleurs, la possibilité pour les actionnaires et les administrateurs de participer par visioconférence aux réunions de l’<a href="https://fr-m-wikipedia-org.translate.goog/wiki/Assembl%C3%A9e_g%C3%A9n%C3%A9rale?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Assemblée générale">assemblée générale</a> ou du <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Conseil_d%27administration?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Conseil d'administration">conseil d'administration</a> est instituée.</p> <p>La troisième partie édicte, enfin, des incriminations relatives à la constitution, à la vie, à la dissolution et à la liquidation des sociétés commerciales, étant précisé que les sanctions afférentes aux infractions ainsi prévues doivent être précisées par la loi nationale de chaque État Partie.</p> </section> <div class="mw-heading mw-heading2 section-heading" onclick="mfTempOpenSection(5)"> <span class="indicator mf-icon mf-icon-expand mf-icon--small"></span> <h2 id="Notes_et_références"><span id="Notes_et_r.C3.A9f.C3.A9rences"></span>Notes et références</h2><span class="mw-editsection"> <a role="button" href="https://fr-m-wikipedia-org.translate.goog/w/index.php?title=Droit_des_soci%C3%A9t%C3%A9s&action=edit&section=7&_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Modifier la section : Notes et références" class="cdx-button cdx-button--size-large cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--icon-only cdx-button--weight-quiet "> <span class="minerva-icon minerva-icon--edit"></span> <span>modifier</span> </a> </span> </div> <section class="mf-section-5 collapsible-block" id="mf-section-5"> <div class="references-small decimal" style=""> <div class="mw-references-wrap"> <ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink noprint"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#cite_ref-1">↑</a> </span><span class="reference-text"><i>McDermott, Inc.</i> v. <i>Lewis</i>, 531 A.2d 206, 214-215 (Del. S.C. 1987).</span></li> <li id="cite_note-2"><span class="mw-cite-backlink noprint"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#cite_ref-2">↑</a> </span><span class="reference-text"><a rel="nofollow" class="external text" href="https://translate.google.com/website?sl=auto&tl=en&hl=en-GB&u=http://www.canlii.org/fr/qc/legis/lois/lrq-c-c-1991/derniere/lrq-c-c-1991.html"><i>Code civil du Québec</i></a>, art. 2188 : « La société est en nom collectif, en commandite ou en participation. Elle peut être aussi par actions; dans ce cas, elle est une personne morale.»</span></li> <li id="cite_note-3"><span class="mw-cite-backlink noprint"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#cite_ref-3">↑</a> </span><span class="reference-text"><a rel="nofollow" class="external text" href="https://translate.google.com/website?sl=auto&tl=en&hl=en-GB&u=http://www.canlii.org/fr/qc/legis/lois/lrq-c-c-1991/derniere/lrq-c-c-1991.html"><i>Code civil du Québec</i></a>, art. 2186.</span></li> <li id="cite_note-4"><span class="mw-cite-backlink noprint"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#cite_ref-4">↑</a> </span><span class="reference-text"><i>Québec (Ville)</i> c. <i>Cie d'immeubles Allard Ltée</i>, <a rel="nofollow" class="external text" href="https://translate.google.com/website?sl=auto&tl=en&hl=en-GB&u=http://www.canlii.org/fr/qc/qcca/doc/1996/1996canlii5712/1996canlii5712.html">1996 CanLII 5712</a> (C.A.), par. 21; Raymonde CRÊTE et Stéphane ROUSSEAU, <i>Droit des sociétés par actions</i>, 3e éd., Montréal, Thémis, 2011, <abbr class="abbr" title="page">p.</abbr> 6.</span></li> <li id="cite_note-5"><span class="mw-cite-backlink noprint"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#cite_ref-5">↑</a> </span><span class="reference-text">Yves Ouellette, « Le partage des compétences en matière de constitution de sociétés », (1980-1981) 15 <i>Revue juridique Thémis</i> 113.</span></li> <li id="cite_note-6"><span class="mw-cite-backlink noprint"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#cite_ref-6">↑</a> </span><span class="reference-text"><a rel="nofollow" class="external text" href="https://translate.google.com/website?sl=auto&tl=en&hl=en-GB&u=http://www.canlii.org/fr/qc/legis/lois/lrq-c-c-1991/derniere/lrq-c-c-1991.html"><i>Code civil du Québec</i></a>, art. 300.</span></li> <li id="cite_note-7"><span class="mw-cite-backlink noprint"><a href="https://fr-m-wikipedia-org.translate.goog/wiki/Droit_des_soci%C3%A9t%C3%A9s?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB#cite_ref-7">↑</a> </span><span class="reference-text"><span class="ouvrage" id="Kalunga_Tshikala_et_Stéphane_Mortier2020"><span class="ouvrage" id="Victor_Kalunga_Tshikala_et_Stéphane_Mortier2020">Victor Kalunga Tshikala et Stéphane Mortier, <cite class="italique">Précis de droit OHADA des sociétés</cite>, Paris, VA Éditions, <time>2020</time>, 260 <abbr class="abbr" title="pages">p.</abbr> <small style="line-height:1em;">(<a href="https://fr-m-wikipedia-org.translate.goog/wiki/International_Standard_Book_Number?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="International Standard Book Number">ISBN</a> <a href="https://fr-m-wikipedia-org.translate.goog/wiki/Sp%C3%A9cial:Ouvrages_de_r%C3%A9f%C3%A9rence/978-2360930814?_x_tr_sl=auto&_x_tr_tl=en&_x_tr_hl=en-GB" title="Spécial:Ouvrages de référence/978-2360930814"><span class="nowrap">978-2360930814</span></a>, <a rel="nofollow" class="external text" href="https://translate.google.com/website?sl=auto&tl=en&hl=en-GB&u=https://www.va-editions.fr/precis-de-droit-ohada-des-societes-c2x30813255">lire en ligne</a>)</small><span class="Z3988" title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Pr%C3%A9cis+de+droit+OHADA+des+soci%C3%A9t%C3%A9s&rft.place=Paris&rft.pub=VA+%C3%89ditions&rft.au=Victor+Kalunga+Tshikala+et+St%C3%A9phane+Mortier&rft.date=2020&rft.tpages=260&rft.isbn=978-2360930814&rfr_id=info%3Asid%2Ffr.wikipedia.org%3ADroit+des+soci%C3%A9t%C3%A9s"></span></span></span>.</span></li> </ol> </div> </div> <div class="navbox-container" style="clear:both;"> </div> <ul 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