Maître Raymond AUTEVILLE

Avocat au barreau de La Martinique

Avocat titulaire d'un certificat de spécialisation en Droit immobilier

Compétences : Droit immobilier, Droit des assurances, Baux commerciaux et professionnels, Droit de la famille, des personnes et de leur patrimoine, Droit du dommage corporel, Droit de la santé, Droit commercial, des affaires et de la concurrence, Droit du crédit et de la consommation, Mesures conservatoires, Droit du travail et social, Urbanisme, Procédure civile, Procédure d'appel, Droit pénal

Barreau : Martinique

Adresse : 51 rue Lazare CARNOT 97200 FORT DE FRANCE

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Publié le 09/08/2022

ENTREPRISE - À COMPTER DU 15 AOUT 2022, IL NE SERA PLUS POSSIBLE DE TRANSMETTRE L'EIRL EN CAS DE DECES .

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

Par Me Raymond AUTEVILLE

ENTREPRISE - À COMPTER DU 15 AOUT 2022, IL NE SERA PLUS POSSIBLE DE TRANSMETTRE L'EIRL EN CAS DE DECES .

Le décret n° 2022-709, 26 avr. 2022 : JO 28 avr. 2022, texte n° 12, précisant les dispositions de l'article 6 de la loi n° 2022-172 du 14 février 2022 en faveur de l'activité professionnelle indépendante (L. n° 2022-172, 14 févr. 2022 : JO 15 févr. 2022, texte n° 2 . - V. pour un dossier sur cette loi, JCP E 2022, 1135 à 1138), qui a supprimé le statut d'entrepreneur individuel à responsabilité limité (EIRL) et créé un nouveau statut unique d'entreprise individuelle, qui se veut plus protecteur pour leur patrimoine personnel, le décret n° 2022-709 du 26 avril 2022 met en musique l'extinction progressive du régime de l'EIRL.

Depuis le 15 février 2022, il n'est plus possible d'opter pour ce régime. Néanmoins, les entrepreneurs ayant opté pour l'EIRL avant cette date conservent les caractéristiques protectrices de ce statut.

Le nouveau statut unique d'entrepreneur individuel est entré en vigueur à compter du 15 mai 2022 pour toute création d'entreprise individuelle.

Le 15 août 2022, le mécanisme de reprise de l'activité professionnelle sous le régime de l'EIRL par un héritier ou ayant droit en cas de décès ou de cessation d'activité de l'entrepreneur sera abrogé. Il ne sera alors plus possible de transmettre un patrimoine affecté à un héritier ou ayant droit pour poursuivre l'activité concernée par l'affectation. (Veille lexis Nexis- La Semaine Juridique Entreprise et Affaires n° 31-35, 1er Août 2022, act. 706.)