Maître Jacques-Louis COLOMBANI

Avocat au barreau de Dunkerque

Compétences : Droit pénal, Droit de la famille, divorce, séparation, Droit de la propriété intellectuelle, Droit du crédit et de la consommation, Droit commercial, des affaires et de la concurrence, Droit de la propriété intellectuelle, du numérique et des communications, Responsabilité civile, Droit des assurances

Barreau : Dunkerque

Adresse : 4 rue Albert 1er 59140 DUNKERQUE

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Société Européenne et Article R 233-15 du Code de Commerce: consolidation des sous groupes européens

Article juridique

Par Me Jacques-Louis COLOMBANI

Le nouvel article du R 233-15 du code de commerce issu de la codification du mois de décembre 2007 met un terme à la possibilité qu'avaient les sociétés françaises non cotées filles de groupes non européens de ne pas publier leurs comptes.

Désormais peuvent bénéficier de cette faveur les sociétés françaises qui sont incluses dans un ensemble plus grand qui consolide ses comptes en Europe et à condition que lesdits comptes soient:

- Etablis en principes comptables français ou selon le référentiel IFRS;

- compatibles avec les dispositions prises par un Etat membre pour transposer la 7ème directive.

Voilà une vraie incitation pour les groupes a utiliser la SE en France!

Enfin un signe!