Maître Jean-Paul FOURMONT

Avocat au barreau de Coutances

Compétences : Droit immobilier, Droit de la famille, des personnes et de leur patrimoine, Droit du travail et social, Assurances des particuliers

Barreau : Coutances-Avranches

Adresse : 3 Avenue Maréchal Foch 50150 SOURDEVAL

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Publié le 27/12/2021

Sanction du remboursement fautif de son compte courant par le dirigeant d'une société en difficulté

Article juridique - Droit commercial, des affaires et de la concurrence

Par Me Jean-Paul FOURMONT

Sanction du remboursement fautif de son compte courant par le dirigeant d'une société en difficulté

La Cour de Cassation a rendu 2 arrêts le 20 octobre 2021,concernant le remboursement de compte courant d'associé aux dirigeants.

Dans la première espèce,il est reproché au dirigeant d'avoir remboursé son compte courant ,malgré sa parfaite connaissance des difficultées financières de la société ,pour privilégier sa situation personnelle.

Dans l'autre affaire,il est reproché au dirigeant de s'être remboursé le compte courant ,au préjudice des autres créanciers.Dans la mesure où le paiement a eu lieu avant la cessation des paiements ,il n' y a pas de faillite personnelle du gérant associé.

Sauf convention ou clause statuaire ,un associé peut demander à tout moment le remboursement de son compte courant.

Cependant dans certaines circonstances,le dirigeant qui s'est fait rembourser le compte courant ,peut être condamné à combler le passif social.

Ces arrêts sont rendus sur le visa de l'article L653-4 du Code commerce.