{"id":152,"date":"2022-03-07T14:51:07","date_gmt":"2022-03-07T13:51:07","guid":{"rendered":"https:\/\/ulaw.web-plus-sucre.fr\/?p=152"},"modified":"2022-03-31T09:25:11","modified_gmt":"2022-03-31T07:25:11","slug":"reforme-du-droit-economique-quelles-consequences-depuis-la-publication-du-deuxieme-volet","status":"publish","type":"post","link":"https:\/\/ulaw.be\/fr\/reforme-du-droit-economique-quelles-consequences-depuis-la-publication-du-deuxieme-volet\/","title":{"rendered":"R\u00e9forme du droit \u00e9conomique: quelles cons\u00e9quences depuis la publication du deuxi\u00e8me volet?\u00a0"},"content":{"rendered":"

Le droit belge commercial et des soci\u00e9t\u00e9s m\u00e9ritait une modernisation et nous pouvons nous r\u00e9jouir des initiatives prises \u00e0 ces \u00e9gards au cours de ces derni\u00e8res ann\u00e9es.<\/strong><\/p>\n

Apr\u00e8s une r\u00e9forme du droit de l\u2019insolvabilit\u00e9 (premier volet du 11 ao\u00fbt 2017), un deuxi\u00e8me pan f\u00fbt d\u00e9voil\u00e9 en cours d\u2019ann\u00e9e 2018 (loi du 15 avril 2018), annon\u00e7ant \u00e9galement la venue du troisi\u00e8me acte de cette r\u00e9forme : la modernisation du Code des soci\u00e9t\u00e9s.<\/p>\n

Le deuxi\u00e8me volet adopt\u00e9 en 2018 emporte des cons\u00e9quences importantes pour tous les acteurs \u00e9conomiques op\u00e9rant en Belgique. Sa r\u00e9cente entr\u00e9e en vigueur (1er novembre 2018) nous donne l\u2019occasion de revenir sur\u00a0ces aspects que nous tenterons de r\u00e9sumer ci-dessous.<\/strong><\/p>\n

DE LA NOTION DE COMMER\u00c7ANT VERS CELLE D\u2019ENTREPRISE<\/h2>\n

La notion de commer\u00e7ant, bien connue des juristes en raison des cons\u00e9quences qu\u2019elle impliquait au niveau des r\u00e8gles applicables, a v\u00e9cu ses derni\u00e8res heures et se trouve d\u00e9sormais remplac\u00e9e par une notion plus moderne, d\u2019entreprise. Avec au d\u00e9tour un \u00e9largissement sensible du concept qui vise d\u00e9sormais toute personne physique qui exerce une activit\u00e9 professionnelle \u00e0 titre d\u2019ind\u00e9pendant, toute personne morale ou encore toute organisation sans personnalit\u00e9 juridique (article 35 de la loi).<\/p>\n

Sauf les exceptions pr\u00e9vues par la loi, les personnes physiques (travailleurs ind\u00e9pendants), les associations (y compris celles sans but lucratif), ou encore les soci\u00e9t\u00e9s d\u00e9nu\u00e9es de personnalit\u00e9 juridique (associations de fait, soci\u00e9t\u00e9s civiles, etc.) se voient d\u00e9sormais consid\u00e9r\u00e9es comme des \u2018entreprises\u2019 par le Code de droit \u00e9conomique.<\/p>\n

En un mot, cela aboutit \u00e0 une \u2018professionnalisation\u2019 de ces acteurs, mais avec quelles implications concr\u00e8tes ?<\/p>\n

RESPONSABILIT\u00c9<\/h2>\n

La qualit\u00e9 d\u2019entreprise emporte une responsabilit\u00e9 pour les actes accomplis qui implique la solidarit\u00e9 (pour le tout et non plus en proportion des apports) des membres des associations et autres soci\u00e9t\u00e9s pour les dettes de l\u2019entreprise (sauf d\u00e9rogation expresse et ad hoc).<\/p>\n

ADAPTATIONS DES D\u00c9NOMINATIONS SOCIALES<\/h2>\n

Les soci\u00e9t\u00e9s de droit commun se voient \u00e0 pr\u00e9sent qualifi\u00e9es de \u2018soci\u00e9t\u00e9s simples\u2019 par le Code des soci\u00e9t\u00e9s, \u00e9galement modifi\u00e9 pour l\u2019occasion par une suppression de la r\u00e9f\u00e9rence au qualificatif commercial des soci\u00e9t\u00e9s soumises \u00e0 ce Code qui sont depuis d\u00e9nomm\u00e9es \u2018soci\u00e9t\u00e9s\u2019 (et non plus \u2018soci\u00e9t\u00e9s commerciales\u2019).<\/p>\n

La distinction entre les soci\u00e9t\u00e9s commerciales et les soci\u00e9t\u00e9s civiles dispara\u00eet donc au profit d\u2019un concept unique: la soci\u00e9t\u00e9.<\/p>\n

FAILLITE<\/h2>\n

Le champ d\u2019application de la l\u00e9gislation relative aux faillites se trouve \u00e9largi. D\u00e9sormais, ces dispositifs s\u2019appliquent, en principe, \u00e0 toute entreprise, ce qui vise par cons\u00e9quent \u00e9galement les nouvelles cat\u00e9gories introduites par la loi d\u2019avril dernier (e.g., professions lib\u00e9rales, soci\u00e9t\u00e9s civiles, etc.).<\/p>\n

INSCRIPTION \u00c0 LA BANQUE CARREFOUR DES ENTREPRISES<\/h2>\n

Les entreprises belges \u00e9tant soumises \u00e0 l\u2019obligation de s\u2019inscrire \u00e0 la BCE, les \u2018nouveaux vis\u00e9s\u2019 par la notion d\u2019entreprise sont \u00e0 pr\u00e9sent tenus de faire proc\u00e9der \u00e0 cette inscription, avec les nuances et selon les modalit\u00e9s pr\u00e9vues par la loi (e.g., inscription gratuite pour les asbl, exemption pour les administrateurs de soci\u00e9t\u00e9s, etc.).<\/p>\n

OBLIGATIONS COMPTABLES<\/h2>\n

La logique est identique en mati\u00e8re comptable : les entreprises (telles que nouvellement d\u00e9finies) doivent tenir une comptabilit\u00e9 conform\u00e9ment \u00e0 la loi comptable et d\u00e9poser leurs comptes annuels \u00e0 la Banque nationale (avec certaines exceptions dont, en l\u2019\u00e9tat des textes, les soci\u00e9t\u00e9s simples).<\/p>\n

La l\u00e9gislation se veut proportionnelle, dans la mesure o\u00f9 les \u2018petites\u2019 entreprises (crit\u00e8res devant \u00eatre d\u00e9finis par arr\u00eat\u00e9 royal) se voient soumises \u00e0 des obligations all\u00e9g\u00e9es (comptabilit\u00e9 simplifi\u00e9e).<\/p>\n

PREUVES<\/h2>\n

Il est \u00e9galement important de relever les modifications apport\u00e9es en mati\u00e8re de r\u00e8gles de la preuve (apport\u00e9e par toute voie de droit, sauf d\u00e9rogation), les nouveaux vis\u00e9s \u00e9tant d\u00e9sormais soumis \u00e0 des r\u00e8gles plus s\u00e9v\u00e8res, en ce sens que certains de leurs actes peuvent maintenant leur \u00eatre oppos\u00e9s (e.g., comptabilit\u00e9, facture, pr\u00e9somption, etc.).<\/p>\n

TRIBUNAL COMP\u00c9TENT<\/h2>\n

A noter encore que ces acteurs sont \u00e0 pr\u00e9sent soumis \u00e0 la juridiction de l\u2019ancien Tribunal de commerce, renomm\u00e9 pour l\u2019occasion le Tribunal de l\u2019entreprise (sauf question totalement \u00e9trang\u00e8re \u00e0 l\u2019activit\u00e9 \u00e9conomique).<\/p>\n

Ce qui ouvre un droit au pr\u00e9toire \u00e0 certains qui s\u2019en trouvaient auparavant d\u00e9pourvus. Toutes les entreprises sont en effet admises \u00e0 agir en justice, ce qui signifie que les entit\u00e9s d\u00e9nu\u00e9es de personnalit\u00e9 juridique et non commer\u00e7antes qui n\u2019avaient pas acc\u00e8s \u00e0 la justice auparavant peuvent d\u00e9sormais agir par elles-m\u00eames.<\/p>\n","protected":false},"excerpt":{"rendered":"

Le droit belge commercial et des soci\u00e9t\u00e9s m\u00e9ritait une modernisation et nous pouvons nous r\u00e9jouir des initiatives prises \u00e0 ces \u00e9gards au cours de ces derni\u00e8res ann\u00e9es.<\/p>\n","protected":false},"author":1,"featured_media":60,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-152","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"acf":[],"yoast_head":"\nR\u00e9forme du droit \u00e9conomique: quelles cons\u00e9quences depuis la publication du deuxi\u00e8me volet?\u00a0 - Ulaw<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ulaw.be\/fr\/reforme-du-droit-economique-quelles-consequences-depuis-la-publication-du-deuxieme-volet\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9forme du droit \u00e9conomique: quelles cons\u00e9quences depuis la publication du deuxi\u00e8me volet?\u00a0 - 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