{"id":2254,"date":"2013-07-23T10:00:42","date_gmt":"2013-07-23T08:00:42","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=2254"},"modified":"2020-07-22T12:07:51","modified_gmt":"2020-07-22T10:07:51","slug":"les-organes-dune-sarl","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2013\/07\/23\/les-organes-dune-sarl\/","title":{"rendered":"Les organes d\u2019une S\u00e0rl"},"content":{"rendered":"

Les organes d\u2019une S\u00e0rl sont pr\u00e9vus par la loi\u00a0: l\u2019assembl\u00e9e des associ\u00e9s, la direction et l\u2019organe de r\u00e9vision.<\/b><\/h4>\n

<\/p>\n

\"organes\"<\/a><\/p>\n

Les organes d\u2019une S\u00e0rl<\/b><\/h4>\n

Le droit suisse dote la S\u00e0rl de trois organes ind\u00e9pendants et reconna\u00eet le principe de parit\u00e9. Il en va de m\u00eame pour la soci\u00e9t\u00e9 anonyme. Toutefois, si l\u2019on compare les organes des deux formes juridiques, l\u2019assembl\u00e9e des associ\u00e9s a un poids plus important que l\u2019assembl\u00e9e des actionnaires. Selon l\u2019article 804 CO, l\u2019assembl\u00e9e des associ\u00e9s est l\u2019organe supr\u00eame et ses droits intransmissibles sont list\u00e9s. Contrairement \u00e0 l\u2019assembl\u00e9e des actionnaires, l\u2019assembl\u00e9e des associ\u00e9s a la possibilit\u00e9, sous certaines conditions, de prendre directement part \u00e0 la direction de la soci\u00e9t\u00e9. Le droit de vote lors de l\u2019assembl\u00e9e est d\u00e9fini par le montant nominal des parts sociales.<\/p>\n

La direction est le deuxi\u00e8me organe de la S\u00e0rl. Ses t\u00e2ches sont comparables \u00e0 celles du conseil d\u2019administration d\u2019une soci\u00e9t\u00e9 anonyme. Toutefois, dans le cas de la soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e, les associ\u00e9s exercent collectivement la gestion de la soci\u00e9t\u00e9 (art. 809 CO). L\u2019assembl\u00e9e des associ\u00e9s peut cependant d\u00e9cider de nommer des g\u00e9rants qui ne soient pas forc\u00e9ment des associ\u00e9s de la S\u00e0rl.<\/p>\n

L\u2019article 818 CO pr\u00e9voit que les m\u00eames r\u00e8gles que celles en vigueur pour la soci\u00e9t\u00e9 anonyme soient applicables en ce qui concerne l\u2019organe de r\u00e9vision. Un associ\u00e9, par opposition \u00e0 un actionnaire, a toutefois la possibilit\u00e9 de demander un contr\u00f4le ordinaire des comptes annuels. Les diff\u00e9rentes directives l\u00e9gales, ainsi que les conditions concernant le contr\u00f4le ordinaire ou restreint, se trouvent \u00e0 l\u2019article 727 CO. Les conditions de renonciation \u00e0 un contr\u00f4le restreint (opting-out) sont \u00e9galement mentionn\u00e9es.<\/p>\n

\u00bb Se lancer, cr\u00e9er son entreprise<\/a>\u00a0\u00bb Nos services<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Les organes d\u2019une S\u00e0rl sont pr\u00e9vus par la loi\u00a0: l\u2019assembl\u00e9e des associ\u00e9s, la direction et l\u2019organe de r\u00e9vision.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","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":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[1,3],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":10645,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-Am","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/2254"}],"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=2254"}],"version-history":[{"count":8,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/2254\/revisions"}],"predecessor-version":[{"id":8536,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/2254\/revisions\/8536"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=2254"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=2254"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=2254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}