Perte de la qualité d’associé

SociétésLa perte de la qualité d’associé peut évidemment résulter d’un départ volontaire. L’associé cède ses parts.

Mais elle peut également être entraînée par des difficultés spécifiques prévues à l’article 1860 du code civil. Aux termes de celui-ci :  »  S’il y a déconfiture, faillite personnelle, liquidation de biens ou règlement judiciaire atteignant l’un des associés, à moins que les autres unanimes ne décident de dissoudre la société par anticipation ou que cette dissolution ne soit prévue par les statuts, il est procédé, dans les conditions énoncées à l’article 1843-4, au remboursement des droits sociaux de l’intéressé, lequel perdra alors la qualité d’associé. »

Cette disposition est-elle impérative ? Peut-on rédiger une clause dans les statuts qui prévoit une autre solution ? Telle était la question soumise à la Cour de cassation. Un article des statuts d’un SCI stipulait que   « si un associé est mis en état de redressement judiciaire, de liquidation judiciaire, de faillite personnelle ou encore s’il se trouve en déconfiture, cet associé cesse de faire partie de la société. Il n’en est plus créancier et a droit la valeur de ses droits sociaux diminués conformément à l’article 1843-4 du code civil ».

La Cour de cassation a rejeté le pourvoi. Selon la Cour :  » Il résulte de l’article 1860 du code civil que la perte de la qualité d’associé ne peut être antérieure au remboursement de la valeur de ses droits sociaux ; que c’est donc à bon droit que la cour d’appel a écarté la clause statutaire contraire, d’où la SCI et M. Y… déduisaient la perte de qualité d’associé de Mme X… et l’absence de qualité à agir de son liquidateur » (Com, 5 mai 2015, N° 14-10913)

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