Maître Edouard GIFFO

Avocat au barreau de Nantes

Compétences : Droit des sociétés commerciales et professionnelles, Ventes de fonds de commerce

Barreau : Nantes

Adresse : 1 rue du Guesclin 44016 NANTES CEDEX 1

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Publié le 26/03/2024

Les titres détenus en usufruit n’ont pas la nature de titres de participations

Article juridique - Droit des sociétés

Par Me Edouard GIFFO

Les titres détenus en usufruit n’ont pas la nature de titres de participations

Arrêt de la Cour administrative d’appel de Bordeaux 27-6-2023 no 21BX02251

En cas de démembrement de titres, les droits d’usufruit n’ont pas la nature de titres de participation, dès lors que l’usufruitier n’a pas de droits vis-à-vis du capital.

Cette jurisprudence est cohérente avec les arrêts rendus antérieurement par le Conseil d’Etat qui avait refusé que les titres détenus en usufruit soient pris en compte pour le calcul de la participation minimale requise pour bénéficier du régime des sociétés mères-filles.