Droit des sociétés

Transformation de sociétés

Posté le par Loïc Panhaleux

Transformation de sociétésLa transformation de sociétés présente l’avantage d’éviter la liquidation d’une première société et la création d’une seconde société. A cette occasion, des problèmes délicats peuvent survenir. Ainsi, lors d’une transformation de SCI en SARL, une interrogation est née sur le titulaire du droit de propriété d’un immeuble acquis par la SCI. Cette propriété devait-elle être considérée comme acquise à la SARL du fait de cette transformation ?

Il convient de préciser que la SARL avait été mise en liquidation et que le liquidateur prétendait que l’immeuble se trouvait dans le patrimoine de cette société. Il voulait le céder, ce à quoi l’ancien gérant de la SCI ainsi que la SARL s’opposaient.

La Cour d’Appel de Paris avait autorisé cette cession. Dans leur pourvoi, l’ancien gérant de la SCI et la SARL ont formulé des griefs tenant au fait qu’aucun apport de l’immeuble n’avait été fait dans les règles. Plus précisément, ils reprochaient à la Cour d’avoir admis la cession alors même que les règles relatives aux apports en nature dans les SARL n’avaient pas été respectés, notamment le fait que cet apport doit être évalué sous le contrôle d’un commissaire aux apports et qu’en conséquence la transformation de sociétés n’était pas valide.

La Cour n’a pas retenu cette argumentation. Elle a considéré « qu’ayant exactement retenu que la SCI et la SARL ne constituaient pas deux sociétés distinctes, mais deux formes successives d’une seule et même personne morale, et que l’immeuble acquis par la société Ecots du temps où elle était une SCI était demeuré dans son patrimoine, nonobstant le changement de forme sociale, ce dont il résultait que le changement de forme sociale n’avait donné lieu à aucun apport de cet immeuble de la SCI à la SARL, la cour d’appel a légalement justifié sa décision »( Com, 27 mai 2015 N° 13-27458 ).

Loïc Panhaleux

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