Siège social réel de société

Le siège social réel de société s’oppose au siège social statutaire fictif. L’article 1837 du code civil et l’article L. 210-3 du code de commerce prévoient que le siège statutaire n’est pas opposable aux tiers par la société si le siège réel est situé en un autre lieu. Le tiers peut choisir entre les deux. Il a par exemple été jugé que l’administration fiscale peut choisir d’assigner en responsabilité les dirigeants d’une société pour les dettes fiscales soit au siège réel de la société, soit au siège statutaire, même si l’administration avait déjà choisi le siège réel de la société pour l’établissement, le contrôle et le paiement de l’impôt (Cass. com. 23 févr. 1993). Il a été également jugé qu’une société est valablement assignée au lieu de son siège social statutaire où se réunissent régulièrement ses assemblées générales et où sont prises les décisions essentielles à la marche de la société, alors que son centre d’exploitation, comme ses directions financières, administratives et juridiques, se trouvent en un autre lieu (Cass. 1re civ. 24 avr. 1981).

L’arrêt rendu par la Cour de cassation le 24 septembre 2015 répond à une autre question, celle de savoir quelles sont les conséquences attachées à une indication erronée de social réel dans des conclusions d’appel (Civ. 2ème, 24 septembre 2015 , N° 14-23169). Doivent-elles être considérées comme irrecevables sans autre condition ou faut-il exiger en outre que celui-ci qui soulève l’irrecevabilité démontre l’existence d’un grief ?

A cette question, la Cour de cassation répond qu’aucun grief ne doit être démontré. L’indication d’un siège social fictif rend les conclusions d’appel irrecevables.

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