{"id":527,"date":"2022-02-18T10:05:13","date_gmt":"2022-02-18T09:05:13","guid":{"rendered":"https:\/\/intelligent-shannon.217-28-65-195.plesk.page\/2022\/02\/18\/responsabilita-del-liquidatore-di-societa\/"},"modified":"2022-02-18T10:05:13","modified_gmt":"2022-02-18T09:05:13","slug":"responsabilite-du-liquidateur-dune-societe","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/fr\/circulaires\/2022\/02\/18\/responsabilite-du-liquidateur-dune-societe\/","title":{"rendered":"Responsabilit\u00e9 du liquidateur des soci\u00e9t\u00e9s"},"content":{"rendered":"<p>La Cour de cassation, dans son arr\u00eat n\u00b0 8995 du 27.02.2018, a jug\u00e9 que le liquidateur d'une soci\u00e9t\u00e9 n'est responsable civilement et p\u00e9nalement, m\u00eame sur ses biens propres, que s'il a volontairement omis de payer des imp\u00f4ts, d\u00e9tourn\u00e9 les biens de la soci\u00e9t\u00e9 et les a affect\u00e9s \u00e0 d'autres fins,<\/p>\n<p><!--more--><\/p>\n<p>y compris l'hypoth\u00e8se de paiement sans respecter la hi\u00e9rarchie pr\u00e9vue par le syst\u00e8me juridique, en faisant passer d'autres paiements tels que, par exemple, la cession d'actifs \u00e0 des actionnaires ou le paiement d'autres dettes de rang inf\u00e9rieur avant le paiement des imp\u00f4ts.<\/p>","protected":false},"excerpt":{"rendered":"<p>La Cour de cassation, dans son arr\u00eat n\u00b0 8995 du 27.02.2018, a jug\u00e9 que le liquidateur d'une soci\u00e9t\u00e9 n'est responsable civilement et p\u00e9nalement, m\u00eame sur ses biens propres, que s'il a volontairement omis de payer des imp\u00f4ts, d\u00e9tourn\u00e9 les biens de la soci\u00e9t\u00e9 et les a affect\u00e9s \u00e0 d'autres fins,<\/p>","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-527","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts\/527","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=527"}],"version-history":[{"count":0,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts\/527\/revisions"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/media?parent=527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/categories?post=527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/tags?post=527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}