Maître Cédric PALAZZETTI

Avocat au barreau de Grasse

Compétences : Droit fiscal et droit douanier, Droit des sociétés, Droit de la famille, des personnes et de leur patrimoine, Baux ruraux et entreprise agricole, Droit commercial, des affaires et de la concurrence, Droit du patrimoine, Fiscalité du patrimoine, Fiscalité de l'activité professionnelle, Fiscalité des particuliers, Fiscalité immobilière, Droit des associations et des fondations

Barreau : Grasse

Adresse : 293 route de Cannes 06130 GRASSE

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Publié le 14/03/2017

N'oubliez pas le compte courant d'associé !

Article juridique - Droit des sociétés

Par Me Cédric PALAZZETTI

N'oubliez pas le compte courant d'associé !

Lors d'une cession de parts ou d'actions, on pourrait légitimement penser que le compte courant d'associé est transféré au cessionnaire, en particulier si le prix de cession en tient compte.

C'est faux !

D'abord car cette créance de l'associé envers la société est indépendante de la détention des titres. Elle peut d'ailleurs être détenue par un ancien associé, longtemps après son départ, à charge pour lui d'en demander le remboursement.

Ensuite car la jurisprudence a récemment confirmé (Cass Com 11/01/2017) que la cession de parts n'emporte pas automatiquement cession du compte courant du cédant quand bien même le prix de cession tenait compte du montant de ce compte courant.

Cette position de la Cour de cassation est constante et doit régulièrement être rappelée aux clients et praticiens qui préparent une cession de titres : n'oubliez pas le compte courant d'associé !

Pour plus d'information, n'hésitez pas à demander une consultation téléphonique ou par courrier électronique ici.

Cédric PALAZZETTI-PASCAUD - Avocat au Barreau de Grasse - avocats@palazzetti-pascaud.com

Espace berlioz, 100 rue Albert Caquot, 06410 BIOT SOPHIA-ANTIPOLIS - Tél : 04 94 81 65 03

www.palazzetti-pascaud.com