{"id":522,"date":"2021-03-02T16:06:00","date_gmt":"2021-03-02T15:06:00","guid":{"rendered":"https:\/\/intelligent-shannon.217-28-65-195.plesk.page\/2021\/03\/02\/scioglimento-delle-societa-ed-effetti-successori-4\/"},"modified":"2021-03-02T16:06:00","modified_gmt":"2021-03-02T15:06:00","slug":"dissolution-des-societes-et-effets-de-la-succession-4","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/fr\/circulaires\/2021\/03\/02\/dissolution-des-societes-et-effets-de-la-succession-4\/","title":{"rendered":"Dissolution des soci\u00e9t\u00e9s et effets de succession"},"content":{"rendered":"<p style=\"text-align: justify;\">La Cour de cassation, dans son arr\u00eat n\u00b0 19641 d\u00e9pos\u00e9 le 21 septembre dernier, vient une nouvelle fois de r\u00e9affirmer un principe d\u00e9j\u00e0 affirm\u00e9 dans un arr\u00eat de juillet 2018, \u00e0 savoir qu'en cas de dissolution d'une soci\u00e9t\u00e9, m\u00eame s'il s'agit d'une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e, sa radiation du registre du commerce et des soci\u00e9t\u00e9s entra\u00eene un ph\u00e9nom\u00e8ne de succession et les biens (cr\u00e9ances, liquidit\u00e9s, actifs, etc...) sont transf\u00e9r\u00e9s en indivision entre tous les associ\u00e9s participant au capital social \u00e0 la date de la radiation. Le principe est d'autant plus pr\u00e9occupant qu'il est manifestement aussi applicable, par analogie, au transfert du passif et des dettes r\u00e9sultant du bilan final de liquidation ou des dettes et du passif qui peuvent na\u00eetre apr\u00e8s le d\u00e9p\u00f4t du bilan en question aux actionnaires participants \u00e0 la date de la radiation.<\/p>\n<p><!--more--><\/p>\n<p style=\"text-align: center;\">&nbsp;<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>La Corte di Cassazione, con la sentenza n. 19641 depositata lo scorso 21 Settembre, ha di nuovo ribadito un principio gi\u00e0 affermato con una sentenza del Luglio del 2018, vale a dire che, in caso di scioglimento di una societ\u00e0, anche se a responsabilit\u00e0 limitata, la cancellazione della stessa dal Registro delle Imprese comporta un [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-522","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts\/522","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/comments?post=522"}],"version-history":[{"count":0,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts\/522\/revisions"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/media?parent=522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/categories?post=522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/tags?post=522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}