{"id":1252,"date":"2024-01-22T11:23:12+00:00","date_gmt":"2024-01-22T11:23:12+00:00","guid":{"rendered":"https:\/\/exasud.fr\/?p=1252"},"modified":"2024-04-19T13:27:41+00:00","modified_gmt":"2024-04-19T13:27:41+00:00","slug":"lorem-ipsum-3","status":"publish","type":"post","link":"https:\/\/exasud.fr\/index.php\/2024\/01\/22\/lorem-ipsum-3\/","title":{"rendered":"LES DROITS SOCIAUX NAISSENT AU JOUR DE L\u2019IMMATRICULATION DE LA SOCI\u00c9T\u00c9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1252\" class=\"elementor elementor-1252\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e36baa0 e-flex e-con-boxed e-con e-parent\" data-id=\"4e36baa0\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-360d90aa elementor-widget elementor-widget-text-editor\" data-id=\"360d90aa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p><em>LES DROITS SOCIAUX NAISSENT LORS DE L\u2019IMMATRICULATION DE LA SOCI\u00c9T\u00c9 ET NON \u00c0 LA SIGNATURE DES STATUTS, DE SORTE QUE LES PARTS SOCIALES SOUSCRITES PAR UN \u00c9POUX NE CONSTITUENT PAS UN BIEN COMMUN SUSCEPTIBLE DE RECEL SI LA SOCI\u00c9T\u00c9 EST IMMATRICUL\u00c9E APR\u00c8S LA PRISE D\u2019EFFET DU DIVORCE.<\/em><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b91c004 elementor-widget elementor-widget-text-editor\" data-id=\"b91c004\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p><em>08.03.2024<\/em><\/p>\n<p>Un\u00a0<strong>\u00e9poux<\/strong>\u00a0mari\u00e9 sous le r\u00e9gime de la communaut\u00e9 universelle\u00a0<strong>souscrit des parts d\u2019une soci\u00e9t\u00e9<\/strong>\u00a0civile immobili\u00e8re (SCI) en formation par un apport en num\u00e9raire de fonds pr\u00e9sum\u00e9s communs alors que son\u00a0<strong>divorce est en cours<\/strong>. Il d\u00e9pose le 30\u00a0janvier le montant de son apport en num\u00e9raire sur un compte bancaire ouvert au nom de la soci\u00e9t\u00e9. Les statuts de la SCI sont sign\u00e9s le 10\u00a0f\u00e9vrier, le divorce prend effet\u00a0le 27\u00a0et\u00a0la SCI est immatricul\u00e9e le 29.\u2002<\/p>\n<p>Une cour d\u2019appel condamne le mari pour avoir\u00a0<strong>recel\u00e9 les parts sociales<\/strong>\u00a0re\u00e7ues en contrepartie des apports. Pour ce faire, elle retient que les parts constituent des biens communs d\u00e8s lors qu\u2019elles ont \u00e9t\u00e9 cr\u00e9\u00e9es \u00e0 la date de signature du contrat de soci\u00e9t\u00e9 avant la dissolution de la communaut\u00e9.<\/p>\n<p>Censure de la Cour de cassation\u00a0: les\u00a0<strong>droits sociaux<\/strong>\u00a0ne\u00a0<strong>naissent<\/strong>\u00a0pas lors de la conclusion du contrat de soci\u00e9t\u00e9 mais \u00e0 la date d\u2019immatriculation de celle-ci, de sorte que les parts sociales n\u00e9es avec l\u2019immatriculation de la SCI intervenue apr\u00e8s la dissolution de communaut\u00e9 ne constituaient pas un bien commun susceptible de recel.<\/p>\n<p><strong>\u00c0 noter<\/strong><\/p>\n<p>C\u2019est la premi\u00e8re fois, \u00e0 notre connaissance, que la Cour de cassation se prononce explicitement sur la date de naissance des droits sociaux. Ce n\u2019est que lorsque la soci\u00e9t\u00e9 acquiert la\u00a0<strong>personnalit\u00e9 morale<\/strong>\u00a0qu\u2019elle dispose d\u2019un\u00a0<strong>patrimoine propre<\/strong>\u00a0dont fait partie le capital social, qui est compos\u00e9 de la somme des apports r\u00e9alis\u00e9s par les associ\u00e9s. Or c\u2019est bien l\u2019immatriculation de la soci\u00e9t\u00e9 qui permet\u00a0\u00e0 la soci\u00e9t\u00e9 d\u2019acqu\u00e9rir la personnalit\u00e9 morale (C.\u00a0civ. art.\u00a01842). Il en r\u00e9sulte que les droits sociaux, qui repr\u00e9sentent des fractions du capital social attribu\u00e9es aux associ\u00e9s en contrepartie de leurs apports, ne peuvent pas \u00eatre \u00e9mis avant l\u2019immatriculation.<\/p>\n<p>La premi\u00e8re chambre civile de la Cour de cassation tire la\u00a0<strong>cons\u00e9quence logique de cette solution \u00e0 propos du recel<\/strong>\u00a0de communaut\u00e9 en refusant de consid\u00e9rer que les parts sociales qu\u2019un \u00e9poux d\u00e9tient dans une soci\u00e9t\u00e9 immatricul\u00e9e apr\u00e8s son divorce constituent un bien susceptible de recel. En effet, le recel, d\u00e9fini \u00e0 l\u2019article 1477 du Code civil, doit avoir pour objet\u00a0un bien commun (Cass.\u00a01<sup>e<\/sup>\u00a0civ. 17-6-2003 n<sup>o<\/sup>\u00a001-13.228).<\/p>\n<p>Cass. 1<sup>e<\/sup>\u00a0civ. 17-1-2024 no 22-11.303<\/p>\n<p><em>\u00a9 Lefebvre Dalloz<\/em><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>LES DROITS SOCIAUX NAISSENT LORS DE L\u2019IMMATRICULATION DE LA SOCI\u00c9T\u00c9 ET NON \u00c0 LA SIGNATURE DES STATUTS, DE SORTE QUE LES PARTS SOCIALES SOUSCRITES PAR UN \u00c9POUX NE CONSTITUENT PAS UN BIEN COMMUN SUSCEPTIBLE DE RECEL SI LA SOCI\u00c9T\u00c9 EST IMMATRICUL\u00c9E APR\u00c8S LA PRISE D\u2019EFFET DU DIVORCE. 08.03.2024 Un\u00a0\u00e9poux\u00a0mari\u00e9 sous le r\u00e9gime de la communaut\u00e9 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4160,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"venue_id":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1252","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","entry","has-media"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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