Maître Louise HUBER

Avocat au barreau de Strasbourg

Compétences : Droit des sociétés, Droit bancaire et boursier, Droit commercial, des affaires et de la concurrence

Barreau : Strasbourg

Adresse : 3 Rue du Général Frère 67000 STRASBOURG

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Publié le 28/10/2021

Flux financiers anormaux intragroupe : risques en cas de liquidation d'une société

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

Par Me Louise HUBER

Flux financiers anormaux intragroupe : risques en cas de liquidation d'une société

Une holding détenait quatre sociétés. L’une de ces sociétés, une SARL qui exploitait un restaurant a été mise en liquidation judiciaire.

Le liquidateur a assigné la holding ainsi qu’une des sociétés sœurs de la SARL en extension en raison de l’anormalité des relations commerciales et financières entre les sociétés.

La convention de trésorerie transmise par les sociétés mises en cause laissait planer le doute quant à sa date de signature et son existence au moment des virements litigieux.

La Cour d’appel de Paris dans un arrêt du 7 septembre 2021 a confirmé le jugement entrepris en ce qu’il a étendu la liquidation judiciaire à la holding. Les conditions de l’extension n’ont en revanche pas été retenues pour la société sœur.

(Cour d'appel de Paris, Pôle 5 - chambre 8, 7 septembre 2021, n° 20/18226)