{"id":485,"date":"2020-03-12T05:26:00","date_gmt":"2020-03-12T04:26:00","guid":{"rendered":"https:\/\/cabineteliot.wordpress.com\/?p=485"},"modified":"2020-03-12T05:26:00","modified_gmt":"2020-03-12T04:26:00","slug":"comblement-de-passif-et-retard-de-declaration-de-la-cessation-de-paiements","status":"publish","type":"post","link":"https:\/\/cabinet-eliot.fr\/?p=485","title":{"rendered":"Comblement de passif et retard de d\u00e9claration de la cessation de paiements"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"787\" height=\"480\" src=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2019\/10\/paperwork-3154814__480.jpg?w=525\" alt=\"\" class=\"wp-image-125\" srcset=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2019\/10\/paperwork-3154814__480.jpg 787w, https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2019\/10\/paperwork-3154814__480-300x183.jpg 300w, https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2019\/10\/paperwork-3154814__480-768x468.jpg 768w\" sizes=\"auto, (max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 580px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Le dirigeant d&#8217;une soci\u00e9t\u00e9 en liquidation judiciaire peut \u00eatre condamn\u00e9 \u00e0 supporter tout ou partie de l&#8217;insuffisance d&#8217;actif de la soci\u00e9t\u00e9 s&#8217;il a commis une ou plusieurs fautes de gestion ayant contribu\u00e9 \u00e0 cette insuffisance ; sa&nbsp;<strong>simple n\u00e9gligence<\/strong>&nbsp;ne peut toutefois pas entra\u00eener sa condamnation (<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000005634379&amp;idArticle=LEGIARTI000006239054\" target=\"_blank\" rel=\"noreferrer noopener\">C. com. art. L 651-2, al. 1<\/a>).&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans une affaire r\u00e9cente, il est jug\u00e9 que l&#8217;absence de d\u00e9claration de la cessation des paiements pendant plus de deux mois apr\u00e8s l&#8217;expiration du d\u00e9lai de 45 jours ne peut pas s&#8217;analyser en une simple n\u00e9gligence et justifie la condamnation du dirigeant \u00e0 contribuer \u00e0 l&#8217;insuffisance d&#8217;actif. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Source : EFL<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le dirigeant d&#8217;une soci\u00e9t\u00e9 en liquidation judiciaire peut \u00eatre condamn\u00e9 \u00e0 supporter tout ou partie de l&#8217;insuffisance d&#8217;actif de la soci\u00e9t\u00e9 s&#8217;il a commis une ou plusieurs fautes de gestion ayant contribu\u00e9 \u00e0 cette insuffisance ; sa&nbsp;simple n\u00e9gligence&nbsp;ne peut toutefois pas entra\u00eener sa condamnation (C. com. art. L 651-2, al. 1).&nbsp; Dans une affaire r\u00e9cente, &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/cabinet-eliot.fr\/?p=485\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Comblement de passif et retard de d\u00e9claration de la cessation de paiements&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":125,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[57,69,251],"class_list":["post-485","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-affaires","tag-cessation-de-paiement","tag-comblement-de-passif","tag-responsabilite"],"_links":{"self":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/485","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=485"}],"version-history":[{"count":0,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/485\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/media\/125"}],"wp:attachment":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}