Maître Domitille BREVOT

Avocat au barreau de Paris

Compétences : Procédures collectives et entreprises en difficultés, Droit des sociétés, Droit commercial, des affaires et de la concurrence, Procédure civile

Barreau : Paris

Adresse : 84 RUE JEAN DE LA FONTAINE 75016 PARIS

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Publié le 01/10/2020

Prolongation des dispositifs d’aide aux entreprises en difficulté post-covid.

Article juridique - Droit des sociétés

Par Me Domitille BREVOT

Prolongation des dispositifs d’aide aux entreprises en difficulté post-covid.

Les dispositions de l’ordonnance n°2020-596 du 20 mai 2020 portant adaptation des règles relatives aux difficultés des entreprises et exploitations agricoles du fait de l’épidémie de covid-19 sont prolongées jusqu’au 31 décembre 2021 inclus, par décision du Conseil Constitutionnel n°2020-307 du 3 décembre 2020.

Seule la mesure permettant au dirigeant de présenter une offre de reprise de sa société en procédure collective si la cession qu’il propose est en mesure d’assurer le maintien d’emplois (article 7) n'est, à ce jour, pas prolongée et s'arrêterait donc le 31 décembre 2020.

1. Possibilité pour le débiteur en procédure de conciliation de demander au président du tribunal :

d’interrompre ou interdire toute action en justice tendant à sa condamnation au paiement ou à la résolution d’un contrat pour défaut de paiement ;
d’arrêter ou interdire toute procédure d’exécution sur ses meubles ou immeubles ;
de reporter ou d’échelonner le paiement des sommes dues.

2. Ouverture des sauvegardes accélérées à un plus grand nombre de débiteurs :

suppression des conditions de seuils (20 salariés, 3 000 000 euros de chiffre d’affaires HT et 1 500 000 euros pour le total du bilan) ;
à défaut d’arrêté du plan de sauvegarde accélérée, bascule possible vers une procédure de redressement ou liquidation judiciaire dès lors que les conditions d’ouverture sont remplies.

3. Adoption plus rapide des plans de sauvegarde ou de redressement :

réduction des délais de consultation des créanciers, à 15 jours ;
allègement des formalités de consultation des créanciers qui peut être faite « par tout moyen » ;
possibilité de se référer au passif « vraisemblable » établi sur la base d’une attestation de l’expert-comptable ou du commissaire aux comptes, pour l’élaboration du projet de plan.

4. Allongement du délai d’exécution des plans de sauvegarde et de redressement jusqu’à 2 ans, outre les prolongations déjà arrêtées.

5. Création d’un privilège de sauvegarde ou de redressement pour tout financement octroyé en période d’observation ou en cours d’exécution du plan arrêté par le tribunal.

6. Conditions d’accès à la liquidation judiciaire simplifiée élargies :

pour toute personne physique dont le patrimoine ne comprend pas de biens immobiliers ;
et dont la valeur de l’actif est inférieure à 15 000 euros.

7. Réduction du délai de radiation d’office des mentions relatives aux procédures de sauvegarde et redressement au Kbis à 1 an, après 2 ans d’exécution des plans de sauvegarde ou de redressement.