{"id":11060,"date":"2023-05-12T11:51:13","date_gmt":"2023-05-12T09:51:13","guid":{"rendered":"https:\/\/blog.startups.ch\/fr\/?p=11060"},"modified":"2023-05-12T11:51:17","modified_gmt":"2023-05-12T09:51:17","slug":"nouveau-droit-des-societes-anonymes-reprise-de-biens-et-obligations-de-remboursement","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2023\/05\/12\/nouveau-droit-des-societes-anonymes-reprise-de-biens-et-obligations-de-remboursement\/","title":{"rendered":"Nouveau droit des soci\u00e9t\u00e9s anonymes : reprise de biens et obligations de remboursement"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Avec la r\u00e9vision du droit des soci\u00e9t\u00e9s anonymes entr\u00e9e en vigueur le 1er janvier 2023, les dispositions relatives aux sorties de capitaux apr\u00e8s la constitution d&#8217;une soci\u00e9t\u00e9 et dans le cadre d&#8217;augmentations de capital ont \u00e9t\u00e9 adapt\u00e9es.<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"900\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2023\/05\/nick-morrison-FHnnjk1Yj7Y-unsplash.jpg?resize=1200%2C900&#038;ssl=1\" alt=\"\" class=\"wp-image-11061\" srcset=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2023\/05\/nick-morrison-FHnnjk1Yj7Y-unsplash-scaled.jpg?resize=1200%2C900&amp;ssl=1 1200w, https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2023\/05\/nick-morrison-FHnnjk1Yj7Y-unsplash-scaled.jpg?resize=1536%2C1152&amp;ssl=1 1536w, https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2023\/05\/nick-morrison-FHnnjk1Yj7Y-unsplash-scaled.jpg?resize=2048%2C1536&amp;ssl=1 2048w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" data-recalc-dims=\"1\" \/><\/figure>\n\n\n\n<p>Jusqu&#8217;\u00e0 pr\u00e9sent, certaines formalit\u00e9s devaient \u00eatre respect\u00e9es lors de reprises de biens (pr\u00e9vues). Celles-ci devaient notamment \u00eatre publi\u00e9es et figurer dans les statuts. D\u00e9sormais, toutes les dispositions relatives \u00e0 la reprise de biens ont \u00e9t\u00e9 supprim\u00e9es sans \u00eatre remplac\u00e9es. Pour cette raison, l&#8217;obligation de publication qui y est li\u00e9e est \u00e9galement supprim\u00e9e.<\/p>\n\n\n\n<p>Afin de lutter contre le risque d&#8217;abus de la part des actionnaires, des associ\u00e9s et des personnes qui leur sont proches, les dispositions relatives \u00e0 l&#8217;obligation de restitution (art. 678 CO) ont \u00e9t\u00e9 renforc\u00e9es. Si la soci\u00e9t\u00e9 reprend des valeurs patrimoniales de telles personnes ou conclut des actes juridiques avec elles, ces personnes sont tenues de restituer les valeurs patrimoniales re\u00e7ues, dans la mesure o\u00f9 il existe une disproportion manifeste entre la prestation et la contre-prestation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Avec la r\u00e9vision du droit des soci\u00e9t\u00e9s anonymes entr\u00e9e en vigueur le 1er janvier 2023, les dispositions relatives aux sorties de capitaux apr\u00e8s la constitution d&#8217;une soci\u00e9t\u00e9 et dans le cadre d&#8217;augmentations de capital ont \u00e9t\u00e9 adapt\u00e9es. Jusqu&#8217;\u00e0 pr\u00e9sent, certaines formalit\u00e9s devaient \u00eatre respect\u00e9es lors de reprises de biens (pr\u00e9vues). Celles-ci devaient notamment \u00eatre publi\u00e9es [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":false,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[1],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":400,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-2So","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/11060"}],"collection":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/comments?post=11060"}],"version-history":[{"count":1,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/11060\/revisions"}],"predecessor-version":[{"id":11062,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/11060\/revisions\/11062"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=11060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=11060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=11060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}